Lambrechts Technics: 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 Technics
Largest movements
- Cash -€11,291
down €11,291 (-56.2%), from €20,105 to €8,814
mainly Investment in fixed assets (net) (-€4,360) and Receivables within one year (-€4,044)
- Receivables within one year +€4,044
up €4,044 (+35.2%), from €11,485 to €15,529
of which Other amounts receivable: +€3,385
- Tangible fixed assets +€2,848
up €2,848 (+74.5%), from €3,824 to €6,672
of which Other tangible fixed assets: +€1,896
- Deferred charges and accrued income +€534
up €534 (+16.3%), from €3,280 to €3,814
- Reserves +€6,131
up €6,131 (+36.2%), from €16,929 to €23,060
- Trade debts -€3,876
down €3,876 (-60.0%), from €6,456 to €2,579
- Other debts -€3,519
down €3,519 (-96.3%), from €3,655 to €136
- Tax, wage and social debts -€2,586
down €2,586 (-49.8%), from €5,191 to €2,605
- Gross operating margin -€13,263
down €13,263 (-49.5%), from €26,773 to €13,510
- Taxes -€2,586
down €2,586 (-49.8%), from €5,191 to €2,605
- Financial charges -€693
down €693 (-27.9%), from €2,479 to €1,787
- Depreciation +€681
up €681 (+82.0%), from €830 to €1,511
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,045 | €35,180 | -€3,865 | -9.9% |
| Fixed assets | 21/28 | €4,174 | €7,022 | +€2,848 | +68.2% |
| Tangible fixed assets | 22/27 | €3,824 | €6,672 | +€2,848 | +74.5% |
| Plant, machinery and equipment | 23 | €2,287 | €3,717 | +€1,430 | +62.5% |
| Furniture and vehicles | 24 | €1,537 | €1,060 | -€478 | -31.1% |
| Other tangible fixed assets | 26 | - | €1,896 | +€1,896 | |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €34,870 | €28,158 | -€6,713 | -19.3% |
| Amounts receivable within one year | 40/41 | €11,485 | €15,529 | +€4,044 | +35.2% |
| Trade receivables | 40 | €9,813 | €10,473 | +€660 | +6.7% |
| Other amounts receivable | 41 | €1,671 | €5,056 | +€3,385 | +203% |
| Cash at bank and in hand | 54/58 | €20,105 | €8,814 | -€11,291 | -56.2% |
| Deferred charges and accrued income | 490/1 | €3,280 | €3,814 | +€534 | +16.3% |
| Total equity and liabilities | 10/49 | €39,045 | €35,180 | -€3,865 | -9.9% |
| Equity | 10/15 | €21,929 | €28,060 | +€6,131 | +28.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,929 | €23,060 | +€6,131 | +36.2% |
| Distributable reserves | 133 | €16,929 | €23,060 | +€6,131 | +36.2% |
| Amounts payable | 17/49 | €17,115 | €7,120 | -€9,995 | -58.4% |
| Amounts payable within one year | 42/48 | €15,301 | €5,320 | -€9,981 | -65.2% |
| Trade debts | 44 | €6,456 | €2,579 | -€3,876 | -60.0% |
| Suppliers | 440/4 | €6,456 | €2,579 | -€3,876 | -60.0% |
| Taxes, remuneration and social security | 45 | €5,191 | €2,605 | -€2,586 | -49.8% |
| Taxes | 450/3 | €5,191 | €2,605 | -€2,586 | -49.8% |
| Other amounts payable | 47/48 | €3,655 | €136 | -€3,519 | -96.3% |
| Accrued charges and deferred income | 492/3 | €1,814 | €1,800 | -€14 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €830 | €1,511 | +€681 | +82.0% |
| Other operating charges | 640/8 | €1,343 | €1,478 | +€135 | +10.1% |
| Gross operating margin | 9900 | €26,773 | €13,510 | -€13,263 | -49.5% |
| Operating profit (loss) | 9901 | €24,600 | €10,520 | -€14,080 | -57.2% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €2,479 | €1,787 | -€693 | -27.9% |
| Recurring financial charges | 65 | €2,479 | €1,787 | -€693 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €22,121 | €8,736 | -€13,385 | -60.5% |
| Income taxes | 67/77 | €5,191 | €2,605 | -€2,586 | -49.8% |
| Profit (loss) for the period | 9904 | €16,929 | €6,131 | -€10,799 | -63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,929 | €6,131 | -€10,799 | -63.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.