Lambrechts Jan LTH: 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.
What changed
Lambrechts Jan LTH
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€154,847
2024 · €175,823-€20,976
Equity
€1.1m
2024 · €1.1m-€3,153
Cash
€82,568
2024 · €200,824-€118,256
Balance sheet total
€1.3m
2024 · €1.3m+€20,078
Largest movements
Assets
- Current investments +€150,000
new in 2025: €150,000
- Cash -€118,256
down €118,256 (-58.9%), from €200,824 to €82,568
mainly Contributions, distributions and other (-€158,000) and Current investments (-€150,000)
Equity and liabilities
- Other debts +€80,201
up €80,201 (+1,818%), from €4,411 to €84,612
- Debts after one year -€56,724
down €56,724 (-63.0%), from €90,052 to €33,329
- Tax, wage and social debts -€17,381
down €17,381 (-66.1%), from €26,277 to €8,896
Income statement
- Gross operating margin -€15,052
down €15,052 (-4.1%), from €368,054 to €353,002
- Depreciation +€14,716
up €14,716 (+14.3%), from €102,827 to €117,543
- Taxes -€10,423
down €10,423 (-12.8%), from €81,358 to €70,935
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.
Result 2024
€175,823
Gross operating margin
-€15,052
Staff costs
+€1,551
Depreciation
-€14,716
Other operating charges
-€193
Financial income
-€500
Financial charges
-€2,488
Taxes
+€10,423
Result 2025
€154,847
raises the resultlowers the result
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.
From operations
+€357,930
Investment
-€263,161
Financing
-€213,024
Cash 2024
€200,824
From operations (derived)
+€357,930
Net result for the year
+€154,847
Depreciation
+€117,543
Receivables within one year
+€4,486
Deferred charges and accrued income
+€2,799
Trade debts
+€12,453
Tax, wage and social debts
-€17,381
Other debts
+€80,201
Accrued charges and deferred income
+€2,982
Investment (derived)
-€263,161
Investment in fixed assets (net)
-€113,161
Current investments
-€150,000
Financing
-€213,024
Debts after one year
-€56,724
Current portion of long-term debt
+€515
Short-term financial debts
+€1,184
Contributions, distributions and other
-€158,000
Cash 2025
€82,568
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,290,149 | €1,310,227 | +€20,078 | +1.6% |
| Fixed assets | 21/28 | €1,056,011 | €1,051,628 | -€4,382 | -0.4% |
| Intangible fixed assets | 21 | €192 | €0 | -€192 | -100% |
| Tangible fixed assets | 22/27 | €1,055,709 | €1,051,518 | -€4,191 | -0.4% |
| Land and buildings | 22 | €754,194 | €792,727 | +€38,533 | +5.1% |
| Plant, machinery and equipment | 23 | €45,412 | €38,489 | -€6,923 | -15.2% |
| Furniture and vehicles | 24 | €59,629 | €51,330 | -€8,299 | -13.9% |
| Other tangible fixed assets | 26 | €196,475 | €168,973 | -€27,502 | -14.0% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €234,139 | €258,599 | +€24,460 | +10.4% |
| Amounts receivable within one year | 40/41 | €29,942 | €25,456 | -€4,486 | -15.0% |
| Trade receivables | 40 | €29,442 | €25,456 | -€3,986 | -13.5% |
| Other amounts receivable | 41 | €500 | €0 | -€500 | -100% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €200,824 | €82,568 | -€118,256 | -58.9% |
| Deferred charges and accrued income | 490/1 | €3,373 | €574 | -€2,799 | -83.0% |
| Total equity and liabilities | 10/49 | €1,290,149 | €1,310,227 | +€20,078 | +1.6% |
| Equity | 10/15 | €1,098,958 | €1,095,805 | -€3,153 | -0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,078,958 | €1,075,805 | -€3,153 | -0.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €41,526 | €41,526 | = | 0.0% |
| Distributable reserves | 133 | €1,037,432 | €1,034,279 | -€3,153 | -0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €191,191 | €214,422 | +€23,231 | +12.2% |
| Amounts payable after more than one year | 17 | €90,052 | €33,329 | -€56,724 | -63.0% |
| Financial debts | 170/4 | €90,052 | €33,329 | -€56,724 | -63.0% |
| Amounts payable within one year | 42/48 | €97,271 | €174,243 | +€76,972 | +79.1% |
| Current portion of amounts payable after more than one year | 42 | €56,209 | €56,724 | +€515 | +0.9% |
| Financial debts | 43 | - | €1,184 | +€1,184 | |
| Credit institutions | 430/8 | - | €1,184 | +€1,184 | |
| Trade debts | 44 | €10,374 | €22,826 | +€12,453 | +120% |
| Suppliers | 440/4 | €10,374 | €22,826 | +€12,453 | +120% |
| Taxes, remuneration and social security | 45 | €26,277 | €8,896 | -€17,381 | -66.1% |
| Taxes | 450/3 | €26,277 | €8,896 | -€17,381 | -66.1% |
| Other amounts payable | 47/48 | €4,411 | €84,612 | +€80,201 | +1,818% |
| Accrued charges and deferred income | 492/3 | €3,868 | €6,850 | +€2,982 | +77.1% |
| Remuneration, social security and pensions | 62 | €1,551 | €0 | -€1,551 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,827 | €117,543 | +€14,716 | +14.3% |
| Other operating charges | 640/8 | €6,491 | €6,684 | +€193 | +3.0% |
| Gross operating margin | 9900 | €368,054 | €353,002 | -€15,052 | -4.1% |
| Operating profit (loss) | 9901 | €257,186 | €228,775 | -€28,411 | -11.0% |
| Financial income | 75/76B | €2,283 | €1,783 | -€500 | -21.9% |
| Recurring financial income | 75 | €2,283 | €1,783 | -€500 | -21.9% |
| Financial charges | 65/66B | €2,288 | €4,776 | +€2,488 | +109% |
| Recurring financial charges | 65 | €2,288 | €4,776 | +€2,488 | +109% |
| Profit (loss) for the period before taxes | 9903 | €257,181 | €225,782 | -€31,399 | -12.2% |
| Income taxes | 67/77 | €81,358 | €70,935 | -€10,423 | -12.8% |
| Profit (loss) for the period | 9904 | €175,823 | €154,847 | -€20,976 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €175,823 | €154,847 | -€20,976 | -11.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.