LAMBRECHT MARIO: what changed
Two fiscal 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 MARIO
Largest movements
- Tangible fixed assets -€19,001
down €19,001 (-21.8%), from €87,261 to €68,259
of which Furniture and vehicles: -€18,980
- Cash -€11,615
down €11,615 (-24.2%), from €48,026 to €36,412
mainly Trade debts (-€23,882) and Debts after one year (-€16,561)
- Stocks and contracts -€5,550
down €5,550 (-35.2%), from €15,750 to €10,200
- Receivables within one year +€3,514
up €3,514 (+3.2%), from €109,466 to €112,980
of which Trade receivables: +€7,653
- Trade debts -€23,882
down €23,882 (-65.0%), from €36,748 to €12,866
- Debts after one year -€16,561
down €16,561 (-46.0%), from €36,005 to €19,443
- Tax, wage and social debts +€6,600
up €6,600 (+129.1%), from €5,111 to €11,711
of which Taxes: +€4,027
- Gross operating margin -€9,555
down €9,555 (-8.8%), from €108,331 to €98,776
- Financial charges -€4,241
down €4,241 (-68.2%), from €6,221 to €1,980
- Staff costs +€2,727
up €2,727 (+4.5%), from €60,157 to €62,883
- Taxes -€2,021
down €2,021 (-28.2%), from €7,175 to €5,154
- Financial income +€1,229
up €1,229 (+52.6%), from €2,337 to €3,566
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.
Cash bridge derived
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 | €271,473 | €239,884 | -€31,589 | -11.6% |
| Fixed assets | 21/28 | €87,361 | €68,359 | -€19,001 | -21.8% |
| Tangible fixed assets | 22/27 | €87,261 | €68,259 | -€19,001 | -21.8% |
| Land and buildings | 22 | €10,380 | €9,042 | -€1,338 | -12.9% |
| Plant, machinery and equipment | 23 | €2,064 | €3,381 | +€1,317 | +63.8% |
| Furniture and vehicles | 24 | €74,816 | €55,837 | -€18,980 | -25.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €184,113 | €171,525 | -€12,587 | -6.8% |
| Stocks and contracts in progress | 3 | €15,750 | €10,200 | -€5,550 | -35.2% |
| Contracts in progress | 37 | €15,750 | €10,200 | -€5,550 | -35.2% |
| Amounts receivable within one year | 40/41 | €109,466 | €112,980 | +€3,514 | +3.2% |
| Trade receivables | 40 | €62,316 | €69,969 | +€7,653 | +12.3% |
| Other amounts receivable | 41 | €47,150 | €43,011 | -€4,139 | -8.8% |
| Cash at bank and in hand | 54/58 | €48,026 | €36,412 | -€11,615 | -24.2% |
| Deferred charges and accrued income | 490/1 | €10,870 | €11,933 | +€1,063 | +9.8% |
| Total equity and liabilities | 10/49 | €271,473 | €239,884 | -€31,589 | -11.6% |
| Equity | 10/15 | €177,708 | €179,302 | +€1,595 | +0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €165,210 | €166,710 | +€1,500 | +0.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €165,210 | €166,710 | +€1,500 | +0.9% |
| Profit (loss) carried forward | 14 | €98 | €192 | +€95 | +96.7% |
| Amounts payable | 17/49 | €93,765 | €60,582 | -€33,183 | -35.4% |
| Amounts payable after more than one year | 17 | €36,005 | €19,443 | -€16,561 | -46.0% |
| Financial debts | 170/4 | €36,005 | €19,443 | -€16,561 | -46.0% |
| Amounts payable within one year | 42/48 | €57,761 | €41,139 | -€16,622 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €15,901 | €16,561 | +€660 | +4.2% |
| Trade debts | 44 | €36,748 | €12,866 | -€23,882 | -65.0% |
| Suppliers | 440/4 | €36,748 | €12,866 | -€23,882 | -65.0% |
| Taxes, remuneration and social security | 45 | €5,111 | €11,711 | +€6,600 | +129.1% |
| Taxes | 450/3 | €494 | €4,521 | +€4,027 | +815.9% |
| Remuneration and social security | 454/9 | €4,618 | €7,191 | +€2,573 | +55.7% |
| Remuneration, social security and pensions | 62 | €60,157 | €62,883 | +€2,727 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,836 | €21,351 | -€484 | -2.2% |
| Other operating charges | 640/8 | €1,553 | €1,378 | -€175 | -11.2% |
| Gross operating margin | 9900 | €108,331 | €98,776 | -€9,555 | -8.8% |
| Operating profit (loss) | 9901 | €24,786 | €13,164 | -€11,623 | -46.9% |
| Financial income | 75/76B | €2,337 | €3,566 | +€1,229 | +52.6% |
| Recurring financial income | 75 | €2,337 | €3,566 | +€1,229 | +52.6% |
| Financial charges | 65/66B | €6,221 | €1,980 | -€4,241 | -68.2% |
| Recurring financial charges | 65 | €6,221 | €1,980 | -€4,241 | -68.2% |
| Profit (loss) for the period before taxes | 9903 | €20,902 | €14,749 | -€6,153 | -29.4% |
| Income taxes | 67/77 | €7,175 | €5,154 | -€2,021 | -28.2% |
| Profit (loss) for the period | 9904 | €13,727 | €9,595 | -€4,132 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,727 | €9,595 | -€4,132 | -30.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.