LAMBRECHTS ELECTRO: 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 ELECTRO
Largest movements
- Tangible fixed assets +€50,349
up €50,349 (+54.2%), from €92,977 to €143,326
of which Furniture and vehicles: +€67,097
- Stocks and contracts -€31,306
down €31,306 (-11.5%), from €271,104 to €239,799
- Cash -€11,384
down €11,384 (-37.4%), from €30,399 to €19,015
mainly Investment in fixed assets (net) (-€85,386) and Trade debts (-€39,096)
- Receivables within one year -€11,121
down €11,121 (-4.3%), from €259,567 to €248,446
of which Trade receivables: -€7,997
- Deferred charges and accrued income -€10,515
down €10,515 (-33.5%), from €31,377 to €20,862
- Trade debts -€39,096
down €39,096 (-41.4%), from €94,441 to €55,345
- Accrued charges and deferred income +€19,725
up €19,725 (+85.9%), from €22,951 to €42,676
- Other debts -€19,418
down €19,418 (-55.4%), from €35,034 to €15,616
- Current portion of long-term debt +€13,250
up €13,250 (+47.2%), from €28,048 to €41,298
- Debts after one year -€12,814
down €12,814 (-27.0%), from €47,437 to €34,623
- Depreciation +€16,956
up €16,956 (+93.8%), from €18,081 to €35,037
- Gross operating margin +€5,627
up €5,627 (+3.9%), from €143,196 to €148,823
- Staff costs -€4,050
down €4,050 (-4.0%), from €100,069 to €96,019
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 | €686,043 | €672,067 | -€13,976 | -2.0% |
| Fixed assets | 21/28 | €93,596 | €143,945 | +€50,349 | +53.8% |
| Tangible fixed assets | 22/27 | €92,977 | €143,326 | +€50,349 | +54.2% |
| Land and buildings | 22 | €42,961 | €36,703 | -€6,258 | -14.6% |
| Plant, machinery and equipment | 23 | €2,196 | €1,564 | -€632 | -28.8% |
| Furniture and vehicles | 24 | €7,606 | €74,703 | +€67,097 | +882% |
| Leasing and similar rights | 25 | €40,214 | €30,356 | -€9,858 | -24.5% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €592,447 | €528,122 | -€64,325 | -10.9% |
| Stocks and contracts in progress | 3 | €271,104 | €239,799 | -€31,306 | -11.5% |
| Stocks | 30/36 | €271,104 | €239,799 | -€31,306 | -11.5% |
| Amounts receivable within one year | 40/41 | €259,567 | €248,446 | -€11,121 | -4.3% |
| Trade receivables | 40 | €14,738 | €6,741 | -€7,997 | -54.3% |
| Other amounts receivable | 41 | €244,828 | €241,705 | -€3,123 | -1.3% |
| Cash at bank and in hand | 54/58 | €30,399 | €19,015 | -€11,384 | -37.4% |
| Deferred charges and accrued income | 490/1 | €31,377 | €20,862 | -€10,515 | -33.5% |
| Total equity and liabilities | 10/49 | €686,043 | €672,067 | -€13,976 | -2.0% |
| Equity | 10/15 | €446,377 | €456,219 | +€9,843 | +2.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €72,220 | €72,220 | = | 0.0% |
| Distributable reserves | 133 | €72,220 | €72,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | €355,564 | €365,407 | +€9,843 | +2.8% |
| Amounts payable | 17/49 | €239,666 | €215,848 | -€23,819 | -9.9% |
| Amounts payable after more than one year | 17 | €47,437 | €34,623 | -€12,814 | -27.0% |
| Financial debts | 170/4 | €47,437 | €34,623 | -€12,814 | -27.0% |
| Amounts payable within one year | 42/48 | €169,279 | €138,548 | -€30,731 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €28,048 | €41,298 | +€13,250 | +47.2% |
| Trade debts | 44 | €94,441 | €55,345 | -€39,096 | -41.4% |
| Suppliers | 440/4 | €94,441 | €55,345 | -€39,096 | -41.4% |
| Advances received on contracts in progress | 46 | €1,937 | €6,770 | +€4,833 | +250% |
| Taxes, remuneration and social security | 45 | €9,818 | €19,520 | +€9,701 | +98.8% |
| Taxes | 450/3 | €5,686 | €11,795 | +€6,108 | +107% |
| Remuneration and social security | 454/9 | €4,132 | €7,725 | +€3,593 | +86.9% |
| Other amounts payable | 47/48 | €35,034 | €15,616 | -€19,418 | -55.4% |
| Accrued charges and deferred income | 492/3 | €22,951 | €42,676 | +€19,725 | +85.9% |
| Non-recurring operating income | 76A | €20,217 | €24,234 | +€4,018 | +19.9% |
| Remuneration, social security and pensions | 62 | €100,069 | €96,019 | -€4,050 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,081 | €35,037 | +€16,956 | +93.8% |
| Other operating charges | 640/8 | €7,842 | €8,313 | +€471 | +6.0% |
| Gross operating margin | 9900 | €143,196 | €148,823 | +€5,627 | +3.9% |
| Operating profit (loss) | 9901 | €17,204 | €9,454 | -€7,750 | -45.0% |
| Financial income | 75/76B | €13,973 | €14,690 | +€716 | +5.1% |
| Recurring financial income | 75 | €13,973 | €14,690 | +€716 | +5.1% |
| Financial charges | 65/66B | €5,207 | €5,892 | +€685 | +13.1% |
| Recurring financial charges | 65 | €5,207 | €5,892 | +€685 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €25,969 | €18,251 | -€7,718 | -29.7% |
| Income taxes | 67/77 | €7,338 | €8,408 | +€1,070 | +14.6% |
| Profit (loss) for the period | 9904 | €18,631 | €9,843 | -€8,789 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,631 | €9,843 | -€8,789 | -47.2% |
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 18 October 2026 via checked.be.