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
- Tangible fixed assets +€113,557
up €113,557 (+8,903%), from €1,276 to €114,833
of which Land and buildings: +€111,462
- Receivables within one year +€21,867
up €21,867 (+245%), from €8,913 to €30,780
of which Other amounts receivable: +€21,903
- Cash +€21,848
up €21,848 (+171%), from €12,741 to €34,589
mainly Debts after one year (+€95,131) and Trade debts (+€30,632)
- Current investments -€20,000
no longer reported in 2025 (was €20,000)
- Debts after one year +€95,131
new in 2025: €95,131
- Trade debts +€30,632
up €30,632 (+16,433%), from €186 to €30,818
- Reserves +€7,152
up €7,152 (+27.8%), from €25,715 to €32,866
- Current portion of long-term debt +€4,620
new in 2025: €4,620
- Other operating charges +€13,090
up €13,090 (+2,436%), from €537 to €13,627
- Taxes -€3,002
down €3,002 (-42.9%), from €7,001 to €3,999
- Depreciation +€1,759
up €1,759 (+833%), from €211 to €1,970
- Financial charges +€1,707
up €1,707 (+2,280%), from €75 to €1,782
- Gross operating margin -€700
down €700 (-2.4%), from €28,947 to €28,247
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 | €44,163 | €181,435 | +€137,272 | +311% |
| Fixed assets | 21/28 | €1,276 | €114,833 | +€113,557 | +8,903% |
| Tangible fixed assets | 22/27 | €1,276 | €114,833 | +€113,557 | +8,903% |
| Land and buildings | 22 | - | €111,462 | +€111,462 | |
| Plant, machinery and equipment | 23 | €1,276 | €2,103 | +€827 | +64.9% |
| Furniture and vehicles | 24 | - | €1,268 | +€1,268 | |
| Current assets | 29/58 | €42,887 | €66,602 | +€23,715 | +55.3% |
| Amounts receivable within one year | 40/41 | €8,913 | €30,780 | +€21,867 | +245% |
| Trade receivables | 40 | €8,506 | €8,470 | -€36 | -0.4% |
| Other amounts receivable | 41 | €407 | €22,310 | +€21,903 | +5,385% |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €12,741 | €34,589 | +€21,848 | +171% |
| Deferred charges and accrued income | 490/1 | €1,233 | €1,233 | = | 0.0% |
| Total equity and liabilities | 10/49 | €44,163 | €181,435 | +€137,272 | +311% |
| Equity | 10/15 | €28,215 | €35,366 | +€7,152 | +25.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €25,715 | €32,866 | +€7,152 | +27.8% |
| Distributable reserves | 133 | €25,715 | €32,866 | +€7,152 | +27.8% |
| Amounts payable | 17/49 | €15,948 | €146,068 | +€130,120 | +816% |
| Amounts payable after more than one year | 17 | - | €95,131 | +€95,131 | |
| Financial debts | 170/4 | - | €95,131 | +€95,131 | |
| Amounts payable within one year | 42/48 | €15,724 | €50,302 | +€34,578 | +220% |
| Current portion of amounts payable after more than one year | 42 | - | €4,620 | +€4,620 | |
| Trade debts | 44 | €186 | €30,818 | +€30,632 | +16,433% |
| Suppliers | 440/4 | €186 | €30,818 | +€30,632 | +16,433% |
| Taxes, remuneration and social security | 45 | €14,336 | €14,636 | +€301 | +2.1% |
| Taxes | 450/3 | €12,762 | €12,935 | +€173 | +1.4% |
| Remuneration and social security | 454/9 | €1,574 | €1,701 | +€127 | +8.1% |
| Other amounts payable | 47/48 | €1,202 | €228 | -€974 | -81.0% |
| Accrued charges and deferred income | 492/3 | €224 | €635 | +€411 | +184% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211 | €1,970 | +€1,759 | +833% |
| Other operating charges | 640/8 | €537 | €13,627 | +€13,090 | +2,436% |
| Gross operating margin | 9900 | €28,947 | €28,247 | -€700 | -2.4% |
| Operating profit (loss) | 9901 | €28,199 | €12,650 | -€15,549 | -55.1% |
| Financial income | 75/76B | €1 | €283 | +€282 | +27,931% |
| Recurring financial income | 75 | €1 | €283 | +€282 | +27,931% |
| Financial charges | 65/66B | €75 | €1,782 | +€1,707 | +2,280% |
| Recurring financial charges | 65 | €75 | €1,782 | +€1,707 | +2,280% |
| Profit (loss) for the period before taxes | 9903 | €28,125 | €11,151 | -€16,974 | -60.4% |
| Income taxes | 67/77 | €7,001 | €3,999 | -€3,002 | -42.9% |
| Profit (loss) for the period | 9904 | €21,124 | €7,152 | -€13,972 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,124 | €7,152 | -€13,972 | -66.1% |
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 15 October 2026 via checked.be.