LAMBRECHTS ALL SUPPORT: 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 ALL SUPPORT
Largest movements
- Cash +€53,234
up €53,234 (+108%), from €49,403 to €102,637
mainly Net result for the year (+€26,672) and Depreciation (+€23,431)
- Tangible fixed assets -€23,431
down €23,431 (-32.4%), from €72,211 to €48,780
of which Furniture and vehicles: -€21,741
- Receivables after one year -€12,000
down €12,000 (-60.0%), from €20,000 to €8,000
- Current investments -€6,097
down €6,097 (-6.4%), from €95,676 to €89,578
- Receivables within one year -€5,465
down €5,465 (-23.6%), from €23,130 to €17,665
of which Other amounts receivable: -€4,958
- Reserves +€26,672
up €26,672 (+12.8%), from €209,027 to €235,699
- Current portion of long-term debt -€11,000
no longer reported in 2025 (was €11,000)
- Trade debts -€4,246
down €4,246 (-70.8%), from €5,998 to €1,752
- Gross operating margin +€21,436
up €21,436 (+45.9%), from €46,690 to €68,126
- Financial charges +€6,231
up €6,231 (+686%), from €908 to €7,139
- Taxes +€4,954
up €4,954 (+60.3%), from €8,216 to €13,170
- Financial income +€1,920
up €1,920 (+108%), from €1,786 to €3,706
- Depreciation +€1,860
up €1,860 (+8.6%), from €21,571 to €23,431
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 | €260,693 | €270,204 | +€9,511 | +3.6% |
| Fixed assets | 21/28 | €72,211 | €48,780 | -€23,431 | -32.4% |
| Tangible fixed assets | 22/27 | €72,211 | €48,780 | -€23,431 | -32.4% |
| Plant, machinery and equipment | 23 | €7,933 | €6,243 | -€1,690 | -21.3% |
| Furniture and vehicles | 24 | €64,277 | €42,537 | -€21,741 | -33.8% |
| Current assets | 29/58 | €188,482 | €221,424 | +€32,942 | +17.5% |
| Amounts receivable after more than one year | 29 | €20,000 | €8,000 | -€12,000 | -60.0% |
| Other amounts receivable | 291 | €20,000 | €8,000 | -€12,000 | -60.0% |
| Amounts receivable within one year | 40/41 | €23,130 | €17,665 | -€5,465 | -23.6% |
| Trade receivables | 40 | €6,172 | €5,665 | -€507 | -8.2% |
| Other amounts receivable | 41 | €16,958 | €12,000 | -€4,958 | -29.2% |
| Current investments | 50/53 | €95,676 | €89,578 | -€6,097 | -6.4% |
| Cash at bank and in hand | 54/58 | €49,403 | €102,637 | +€53,234 | +108% |
| Deferred charges and accrued income | 490/1 | €273 | €3,544 | +€3,270 | +1,197% |
| Total equity and liabilities | 10/49 | €260,693 | €270,204 | +€9,511 | +3.6% |
| Equity | 10/15 | €222,130 | €248,802 | +€26,672 | +12.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €209,027 | €235,699 | +€26,672 | +12.8% |
| Distributable reserves | 133 | €209,027 | €235,699 | +€26,672 | +12.8% |
| Profit (loss) carried forward | 14 | €703 | €703 | = | 0.0% |
| Amounts payable | 17/49 | €38,563 | €21,402 | -€17,161 | -44.5% |
| Amounts payable within one year | 42/48 | €38,563 | €21,402 | -€17,161 | -44.5% |
| Current portion of amounts payable after more than one year | 42 | €11,000 | - | -€11,000 | |
| Trade debts | 44 | €5,998 | €1,752 | -€4,246 | -70.8% |
| Suppliers | 440/4 | €5,998 | €1,752 | -€4,246 | -70.8% |
| Taxes, remuneration and social security | 45 | €15,609 | €14,063 | -€1,546 | -9.9% |
| Taxes | 450/3 | €15,609 | €14,063 | -€1,546 | -9.9% |
| Other amounts payable | 47/48 | €5,956 | €5,587 | -€369 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,571 | €23,431 | +€1,860 | +8.6% |
| Other operating charges | 640/8 | €1,379 | €1,421 | +€42 | +3.1% |
| Gross operating margin | 9900 | €46,690 | €68,126 | +€21,436 | +45.9% |
| Operating profit (loss) | 9901 | €23,740 | €43,275 | +€19,534 | +82.3% |
| Financial income | 75/76B | €1,786 | €3,706 | +€1,920 | +108% |
| Recurring financial income | 75 | €1,786 | €3,706 | +€1,920 | +108% |
| Financial charges | 65/66B | €908 | €7,139 | +€6,231 | +686% |
| Recurring financial charges | 65 | €908 | €7,139 | +€6,231 | +686% |
| Profit (loss) for the period before taxes | 9903 | €24,619 | €39,842 | +€15,223 | +61.8% |
| Income taxes | 67/77 | €8,216 | €13,170 | +€4,954 | +60.3% |
| Profit (loss) for the period | 9904 | €16,402 | €26,672 | +€10,270 | +62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,402 | €26,672 | +€10,270 | +62.6% |
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 23 October 2026 via checked.be.