LAMBRECHTS: 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.
LAMBRECHTS
Largest movements
- Receivables after one year -€3,426
down €3,426 (-65.7%), from €5,218 to €1,792
of which Trade receivables: -€3,388
- Cash -€274
down €274 (-1.9%), from €14,482 to €14,208
mainly Contributions, distributions and other (-€6,750) and Investment in fixed assets (net) (-€649)
- Profit (loss) carried forward -€3,410
down €3,410 (-19.7%), from €17,342 to €13,932
- Tax, wage and social debts -€220
down €220 (-8.8%), from €2,503 to €2,283
of which Taxes: -€720
- Taxes -€167
down €167 (-26.3%), from €635 to €468
- Turnover +€110
up €110 (+1.3%), from €8,550 to €8,660
- Purchases and services +€107
up €107 (+3.3%), from €3,293 to €3,400
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 | €21,704 | €18,122 | -€3,582 | -16.5% |
| Fixed assets | 21/28 | €2,003 | €2,122 | +€119 | +5.9% |
| Tangible fixed assets | 22/27 | €2,003 | €2,122 | +€119 | +5.9% |
| Furniture and vehicles | 24 | €2,003 | €2,122 | +€119 | +5.9% |
| Current assets | 29/58 | €19,701 | €16,000 | -€3,701 | -18.8% |
| Amounts receivable after more than one year | 29 | €5,218 | €1,792 | -€3,426 | -65.7% |
| Trade receivables | 290 | €4,840 | €1,452 | -€3,388 | -70.0% |
| Other amounts receivable | 291 | €378 | €340 | -€38 | -10.1% |
| Cash at bank and in hand | 54/58 | €14,482 | €14,208 | -€274 | -1.9% |
| Total equity and liabilities | 10/49 | €21,704 | €18,122 | -€3,582 | -16.5% |
| Equity | 10/15 | €19,201 | €15,791 | -€3,410 | -17.8% |
| Contributions | 10/11 | €1,859 | €1,859 | -€0 | 0.0% |
| Capital | 10 | - | €1,859 | +€1,859 | |
| Issued capital | 100 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €17,342 | €13,932 | -€3,410 | -19.7% |
| Amounts payable | 17/49 | €2,503 | €2,331 | -€172 | -6.9% |
| Amounts payable after more than one year | 17 | - | €48 | +€48 | |
| Trade debts | 175 | - | €48 | +€48 | |
| Amounts payable within one year | 42/48 | €2,503 | €2,283 | -€220 | -8.8% |
| Taxes, remuneration and social security | 45 | €2,503 | €2,283 | -€220 | -8.8% |
| Taxes | 450/3 | €753 | €33 | -€720 | -95.6% |
| Remuneration and social security | 454/9 | €1,750 | €2,250 | +€500 | +28.6% |
| Turnover | 70 | €8,550 | €8,660 | +€110 | +1.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,293 | €3,400 | +€107 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €550 | €530 | -€20 | -3.6% |
| Other operating charges | 640/8 | €636 | €654 | +€18 | +2.9% |
| Gross operating margin | 9900 | €5,257 | €5,260 | +€3 | 0.0% |
| Operating profit (loss) | 9901 | €4,072 | €4,076 | +€4 | +0.1% |
| Financial charges | 65/66B | €268 | €268 | -€0 | -0.2% |
| Recurring financial charges | 65 | €268 | €268 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €3,803 | €3,808 | +€5 | +0.1% |
| Income taxes | 67/77 | €635 | €468 | -€167 | -26.3% |
| Profit (loss) for the period | 9904 | €3,169 | €3,340 | +€171 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,169 | €3,340 | +€171 | +5.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.