Lambrechts architecte: 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 architecte
Largest movements
- Cash +€18,461
up €18,461 (+37.3%), from €49,468 to €67,930
mainly Net result for the year (+€35,550) and Other debts (+€28,107)
- Receivables within one year +€10,989
up €10,989 (+125%), from €8,801 to €19,790
of which Other amounts receivable: +€12,907
- Tangible fixed assets -€7,101
down €7,101 (-11.0%), from €64,818 to €57,717
of which Furniture and vehicles: -€6,935
- Other debts +€28,107
up €28,107 (+1,835%), from €1,532 to €29,639
- Debts after one year -€15,515
down €15,515 (-62.5%), from €24,839 to €9,325
- Reserves +€5,911
up €5,911 (+5.4%), from €109,916 to €115,828
of which Distributable reserves: +€5,911
- Tax, wage and social debts +€4,515
up €4,515 (+75.3%), from €5,998 to €10,513
- Gross operating margin +€19,263
up €19,263 (+36.2%), from €53,187 to €72,450
- Taxes +€8,151
up €8,151 (+76.1%), from €10,717 to €18,868
- Depreciation +€1,247
up €1,247 (+7.5%), from €16,705 to €17,953
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 | €195,197 | €218,759 | +€23,562 | +12.1% |
| Fixed assets | 21/28 | €64,818 | €57,717 | -€7,101 | -11.0% |
| Tangible fixed assets | 22/27 | €64,818 | €57,717 | -€7,101 | -11.0% |
| Plant, machinery and equipment | 23 | €332 | €166 | -€166 | -50.0% |
| Furniture and vehicles | 24 | €64,486 | €57,551 | -€6,935 | -10.8% |
| Current assets | 29/58 | €130,379 | €161,042 | +€30,663 | +23.5% |
| Amounts receivable within one year | 40/41 | €8,801 | €19,790 | +€10,989 | +125% |
| Trade receivables | 40 | €6,973 | €5,055 | -€1,918 | -27.5% |
| Other amounts receivable | 41 | €1,828 | €14,735 | +€12,907 | +706% |
| Current investments | 50/53 | €70,000 | €70,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,468 | €67,930 | +€18,461 | +37.3% |
| Deferred charges and accrued income | 490/1 | €2,110 | €3,322 | +€1,213 | +57.5% |
| Total equity and liabilities | 10/49 | €195,197 | €218,759 | +€23,562 | +12.1% |
| Equity | 10/15 | €147,284 | €153,195 | +€5,911 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €109,916 | €115,828 | +€5,911 | +5.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €108,056 | €113,968 | +€5,911 | +5.5% |
| Profit (loss) carried forward | 14 | €18,768 | €18,768 | = | 0.0% |
| Amounts payable | 17/49 | €47,913 | €65,564 | +€17,651 | +36.8% |
| Amounts payable after more than one year | 17 | €24,839 | €9,325 | -€15,515 | -62.5% |
| Financial debts | 170/4 | €24,839 | €9,325 | -€15,515 | -62.5% |
| Amounts payable within one year | 42/48 | €23,074 | €56,239 | +€33,166 | +144% |
| Current portion of amounts payable after more than one year | 42 | €14,940 | €15,515 | +€575 | +3.8% |
| Financial debts | 43 | - | €3 | +€3 | |
| Credit institutions | 430/8 | - | €3 | +€3 | |
| Trade debts | 44 | €604 | €570 | -€34 | -5.6% |
| Suppliers | 440/4 | €604 | €570 | -€34 | -5.6% |
| Taxes, remuneration and social security | 45 | €5,998 | €10,513 | +€4,515 | +75.3% |
| Taxes | 450/3 | €5,998 | €10,513 | +€4,515 | +75.3% |
| Other amounts payable | 47/48 | €1,532 | €29,639 | +€28,107 | +1,835% |
| Non-recurring operating income | 76A | - | €108 | +€108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,705 | €17,953 | +€1,247 | +7.5% |
| Other operating charges | 640/8 | €854 | €867 | +€13 | +1.6% |
| Gross operating margin | 9900 | €53,187 | €72,450 | +€19,263 | +36.2% |
| Operating profit (loss) | 9901 | €35,629 | €53,631 | +€18,002 | +50.5% |
| Financial income | 75/76B | €1,477 | €2,091 | +€614 | +41.6% |
| Recurring financial income | 75 | €1,477 | €2,091 | +€614 | +41.6% |
| Financial charges | 65/66B | €1,858 | €1,304 | -€554 | -29.8% |
| Recurring financial charges | 65 | €1,858 | €1,304 | -€554 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €35,247 | €54,417 | +€19,170 | +54.4% |
| Income taxes | 67/77 | €10,717 | €18,868 | +€8,151 | +76.1% |
| Profit (loss) for the period | 9904 | €24,531 | €35,550 | +€11,019 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,531 | €35,550 | +€11,019 | +44.9% |
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 24 October 2026 via checked.be.