Lambrecks Algemene Werken: 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.
Lambrecks Algemene Werken
Largest movements
- Cash +€4,211
up €4,211 (+7.3%), from €57,550 to €61,761
mainly Net result for the year (+€10,755) and Receivables within one year (+€2,381)
- Receivables within one year -€2,381
down €2,381 (-12.1%), from €19,677 to €17,296
of which Trade receivables: -€2,747
- Deferred charges and accrued income +€965
up €965 (+373%), from €258 to €1,224
- Reserves +€10,755
up €10,755 (+16.3%), from €65,779 to €76,534
- Tax, wage and social debts -€4,200
down €4,200 (-46.4%), from €9,056 to €4,856
- Trade debts -€2,312
down €2,312 (-86.5%), from €2,672 to €360
- Other debts -€1,744
down €1,744 (-97.9%), from €1,782 to €38
- Gross operating margin -€18,749
down €18,749 (-50.7%), from €36,960 to €18,211
- Taxes -€4,200
down €4,200 (-47.0%), from €8,938 to €4,738
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 | €84,290 | €86,788 | +€2,498 | +3.0% |
| Fixed assets | 21/28 | €6,804 | €6,507 | -€297 | -4.4% |
| Tangible fixed assets | 22/27 | €6,804 | €6,507 | -€297 | -4.4% |
| Plant, machinery and equipment | 23 | €3,591 | €4,250 | +€659 | +18.3% |
| Furniture and vehicles | 24 | €3,212 | €2,257 | -€956 | -29.8% |
| Current assets | 29/58 | €77,486 | €80,281 | +€2,795 | +3.6% |
| Amounts receivable within one year | 40/41 | €19,677 | €17,296 | -€2,381 | -12.1% |
| Trade receivables | 40 | €17,718 | €14,972 | -€2,747 | -15.5% |
| Other amounts receivable | 41 | €1,959 | €2,325 | +€366 | +18.7% |
| Cash at bank and in hand | 54/58 | €57,550 | €61,761 | +€4,211 | +7.3% |
| Deferred charges and accrued income | 490/1 | €258 | €1,224 | +€965 | +373% |
| Total equity and liabilities | 10/49 | €84,290 | €86,788 | +€2,498 | +3.0% |
| Equity | 10/15 | €70,779 | €81,534 | +€10,755 | +15.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,779 | €76,534 | +€10,755 | +16.3% |
| Distributable reserves | 133 | €65,779 | €76,534 | +€10,755 | +16.3% |
| Amounts payable | 17/49 | €13,510 | €5,254 | -€8,256 | -61.1% |
| Amounts payable within one year | 42/48 | €13,510 | €5,254 | -€8,256 | -61.1% |
| Trade debts | 44 | €2,672 | €360 | -€2,312 | -86.5% |
| Suppliers | 440/4 | €2,672 | €360 | -€2,312 | -86.5% |
| Taxes, remuneration and social security | 45 | €9,056 | €4,856 | -€4,200 | -46.4% |
| Taxes | 450/3 | €9,056 | €4,856 | -€4,200 | -46.4% |
| Other amounts payable | 47/48 | €1,782 | €38 | -€1,744 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,760 | €1,989 | +€228 | +13.0% |
| Other operating charges | 640/8 | €278 | €498 | +€220 | +79.1% |
| Non-recurring operating charges | 66A | €2,351 | - | -€2,351 | |
| Gross operating margin | 9900 | €36,960 | €18,211 | -€18,749 | -50.7% |
| Operating profit (loss) | 9901 | €32,570 | €15,724 | -€16,846 | -51.7% |
| Financial income | 75/76B | €100 | €0 | -€100 | -100.0% |
| Recurring financial income | 75 | €100 | €0 | -€100 | -100.0% |
| Financial charges | 65/66B | €132 | €232 | +€100 | +75.4% |
| Recurring financial charges | 65 | €132 | €232 | +€100 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | €32,538 | €15,493 | -€17,046 | -52.4% |
| Income taxes | 67/77 | €8,938 | €4,738 | -€4,200 | -47.0% |
| Profit (loss) for the period | 9904 | €23,600 | €10,755 | -€12,845 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,600 | €10,755 | -€12,845 | -54.4% |
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 28 October 2026 via checked.be.