Lambrechts Martine: what changed
Lambrechts Martine
Largest movements
- Cash +€15,986
up €15,986 (+52.5%), from €30,429 to €46,415
mainly Net result for the year (+€22,531) and Other debts (+€2,732)
- Tangible fixed assets -€2,590
down €2,590 (-11.1%), from €23,310 to €20,720
- Receivables within one year +€1,440
up €1,440 (+33.4%), from €4,308 to €5,748
of which Trade receivables: +€2,102
- Profit (loss) carried forward +€22,531
up €22,531 (+107%), from €21,000 to €43,531
- Trade debts -€7,168
down €7,168 (-61.2%), from €11,707 to €4,539
- Debts after one year -€5,121
down €5,121 (-33.8%), from €15,131 to €10,010
- Other debts +€2,732
up €2,732 (+94.5%), from €2,893 to €5,625
- Tax, wage and social debts +€2,126
up €2,126 (+29.1%), from €7,307 to €9,432
of which Taxes: +€1,163
- Gross operating margin +€5,386
up €5,386 (+10.2%), from €53,058 to €58,443
- Staff costs +€4,616
up €4,616 (+23.5%), from €19,608 to €24,224
- Financial charges -€802
down €802 (-40.3%), from €1,991 to €1,190
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,006 | €83,259 | +€15,252 | +22.4% |
| Fixed assets | 21/28 | €25,110 | €22,520 | -€2,590 | -10.3% |
| Tangible fixed assets | 22/27 | €23,310 | €20,720 | -€2,590 | -11.1% |
| Land and buildings | 22 | €23,310 | €20,720 | -€2,590 | -11.1% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €42,896 | €60,739 | +€17,842 | +41.6% |
| Stocks and contracts in progress | 3 | €5,800 | €6,100 | +€300 | +5.2% |
| Stocks | 30/36 | €5,800 | €6,100 | +€300 | +5.2% |
| Amounts receivable within one year | 40/41 | €4,308 | €5,748 | +€1,440 | +33.4% |
| Trade receivables | 40 | €1,456 | €3,558 | +€2,102 | +144% |
| Other amounts receivable | 41 | €2,852 | €2,190 | -€662 | -23.2% |
| Cash at bank and in hand | 54/58 | €30,429 | €46,415 | +€15,986 | +52.5% |
| Deferred charges and accrued income | 490/1 | €2,360 | €2,476 | +€116 | +4.9% |
| Total equity and liabilities | 10/49 | €68,006 | €83,259 | +€15,252 | +22.4% |
| Equity | 10/15 | €26,000 | €48,531 | +€22,531 | +86.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,000 | €43,531 | +€22,531 | +107% |
| Amounts payable | 17/49 | €42,006 | €34,727 | -€7,279 | -17.3% |
| Amounts payable after more than one year | 17 | €15,131 | €10,010 | -€5,121 | -33.8% |
| Financial debts | 170/4 | €15,131 | €10,010 | -€5,121 | -33.8% |
| Amounts payable within one year | 42/48 | €26,875 | €24,717 | -€2,158 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €4,968 | €5,121 | +€153 | +3.1% |
| Trade debts | 44 | €11,707 | €4,539 | -€7,168 | -61.2% |
| Suppliers | 440/4 | €11,707 | €4,539 | -€7,168 | -61.2% |
| Taxes, remuneration and social security | 45 | €7,307 | €9,432 | +€2,126 | +29.1% |
| Taxes | 450/3 | €3,946 | €5,109 | +€1,163 | +29.5% |
| Remuneration and social security | 454/9 | €3,361 | €4,324 | +€963 | +28.7% |
| Other amounts payable | 47/48 | €2,893 | €5,625 | +€2,732 | +94.5% |
| Remuneration, social security and pensions | 62 | €19,608 | €24,224 | +€4,616 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,590 | €2,590 | = | 0.0% |
| Other operating charges | 640/8 | €2,189 | €1,713 | -€475 | -21.7% |
| Gross operating margin | 9900 | €53,058 | €58,443 | +€5,386 | +10.2% |
| Operating profit (loss) | 9901 | €28,671 | €29,916 | +€1,245 | +4.3% |
| Financial income | 75/76B | €6 | €9 | +€3 | +61.3% |
| Recurring financial income | 75 | €6 | €9 | +€3 | +61.3% |
| Financial charges | 65/66B | €1,991 | €1,190 | -€802 | -40.3% |
| Recurring financial charges | 65 | €1,991 | €1,190 | -€802 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €26,685 | €28,735 | +€2,050 | +7.7% |
| Income taxes | 67/77 | €5,685 | €6,205 | +€520 | +9.1% |
| Profit (loss) for the period | 9904 | €21,000 | €22,531 | +€1,531 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,000 | €22,531 | +€1,531 | +7.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.