LAMBRECHT J & T: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LAMBRECHT J & T
Largest movements
- Tangible fixed assets -€29,689
down €29,689 (-23.1%), from €128,721 to €99,033
of which Furniture and vehicles: -€28,616
- Receivables within one year -€28,117
down €28,117 (-51.2%), from €54,925 to €26,808
of which Trade receivables: -€27,889
- Stocks and contracts +€15,986
up €15,986 (+66.6%), from €24,017 to €40,002
of which Contracts in progress: +€15,840
- Cash +€10,833
up €10,833 (+26.8%), from €40,476 to €51,309
mainly Depreciation (+€29,689) and Receivables within one year (+€28,117)
- Debts after one year -€21,310
down €21,310 (-27.1%), from €78,737 to €57,428
- Other debts -€19,011
down €19,011 (-95.7%), from €19,857 to €846
- Trade debts +€14,200
up €14,200 (+161%), from €8,818 to €23,018
- Tax, wage and social debts -€5,436
down €5,436 (-63.0%), from €8,621 to €3,186
of which Taxes: -€5,453
- Depreciation +€13,707
up €13,707 (+85.8%), from €15,982 to €29,689
- Staff costs +€13,172
up €13,172 (+3,618%), from €364 to €13,537
- Gross operating margin +€7,471
up €7,471 (+17.0%), from €43,843 to €51,314
- Taxes -€4,885
down €4,885 (-69.3%), from €7,050 to €2,164
- Financial charges -€1,609
down €1,609 (-26.6%), from €6,040 to €4,431
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €248,138 | €217,152 | -€30,986 | -12.5% |
| Fixed assets | 21/28 | €128,721 | €99,033 | -€29,689 | -23.1% |
| Tangible fixed assets | 22/27 | €128,721 | €99,033 | -€29,689 | -23.1% |
| Plant, machinery and equipment | 23 | €3,413 | €2,340 | -€1,072 | -31.4% |
| Furniture and vehicles | 24 | €125,308 | €96,692 | -€28,616 | -22.8% |
| Current assets | 29/58 | €119,417 | €118,119 | -€1,298 | -1.1% |
| Stocks and contracts in progress | 3 | €24,017 | €40,002 | +€15,986 | +66.6% |
| Stocks | 30/36 | €1,987 | €2,132 | +€146 | +7.3% |
| Contracts in progress | 37 | €22,030 | €37,870 | +€15,840 | +71.9% |
| Amounts receivable within one year | 40/41 | €54,925 | €26,808 | -€28,117 | -51.2% |
| Trade receivables | 40 | €53,816 | €25,927 | -€27,889 | -51.8% |
| Other amounts receivable | 41 | €1,109 | €881 | -€228 | -20.5% |
| Cash at bank and in hand | 54/58 | €40,476 | €51,309 | +€10,833 | +26.8% |
| Total equity and liabilities | 10/49 | €248,138 | €217,152 | -€30,986 | -12.5% |
| Equity | 10/15 | €110,817 | €111,255 | +€438 | +0.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €100,817 | €101,255 | +€438 | +0.4% |
| Distributable reserves | 133 | €100,817 | €101,255 | +€438 | +0.4% |
| Amounts payable | 17/49 | €137,322 | €105,897 | -€31,425 | -22.9% |
| Amounts payable after more than one year | 17 | €78,737 | €57,428 | -€21,310 | -27.1% |
| Financial debts | 170/4 | €78,737 | €57,428 | -€21,310 | -27.1% |
| Amounts payable within one year | 42/48 | €57,715 | €48,359 | -€9,356 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €20,420 | €21,310 | +€890 | +4.4% |
| Trade debts | 44 | €8,818 | €23,018 | +€14,200 | +161% |
| Suppliers | 440/4 | €8,818 | €23,018 | +€14,200 | +161% |
| Taxes, remuneration and social security | 45 | €8,621 | €3,186 | -€5,436 | -63.0% |
| Taxes | 450/3 | €8,621 | €3,168 | -€5,453 | -63.3% |
| Remuneration and social security | 454/9 | - | €17 | +€17 | |
| Other amounts payable | 47/48 | €19,857 | €846 | -€19,011 | -95.7% |
| Accrued charges and deferred income | 492/3 | €869 | €111 | -€758 | -87.3% |
| Remuneration, social security and pensions | 62 | €364 | €13,537 | +€13,172 | +3,618% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,982 | €29,689 | +€13,707 | +85.8% |
| Other operating charges | 640/8 | €1,253 | €1,156 | -€97 | -7.7% |
| Gross operating margin | 9900 | €43,843 | €51,314 | +€7,471 | +17.0% |
| Operating profit (loss) | 9901 | €26,244 | €6,932 | -€19,311 | -73.6% |
| Financial income | 75/76B | €34 | €101 | +€67 | +193% |
| Recurring financial income | 75 | €34 | €101 | +€67 | +193% |
| Financial charges | 65/66B | €6,040 | €4,431 | -€1,609 | -26.6% |
| Recurring financial charges | 65 | €6,040 | €4,431 | -€1,609 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €20,238 | €2,603 | -€17,636 | -87.1% |
| Income taxes | 67/77 | €7,050 | €2,164 | -€4,885 | -69.3% |
| Profit (loss) for the period | 9904 | €13,188 | €438 | -€12,750 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,188 | €438 | -€12,750 | -96.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.