Lambregt: what changed
Two fiscal 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.
Lambregt
Largest movements
- Tangible fixed assets -€60,147
down €60,147 (-7.1%), from €843,723 to €783,576
of which Land and buildings: -€45,265
- Receivables within one year -€16,831
down €16,831 (-5.9%), from €287,481 to €270,650
of which Other amounts receivable: -€40,463
- Cash +€12,782
up €12,782 (+17.3%), from €74,045 to €86,827
mainly Depreciation (+€73,549) and Net result for the year (+€68,279)
- Current portion of long-term debt -€73,385
down €73,385 (-50.6%), from €145,142 to €71,756
- Profit (loss) carried forward +€68,279
up €68,279 (+187.9%), from €36,329 to €104,608
- Debts after one year -€62,831
down €62,831 (-24.3%), from €258,132 to €195,301
- Trade debts -€40,694
down €40,694 (-16.9%), from €240,746 to €200,052
- Tax, wage and social debts +€14,175
up €14,175 (+60.5%), from €23,430 to €37,605
of which Taxes: +€13,121
- Gross operating margin +€58,129
up €58,129 (+21.7%), from €267,520 to €325,649
- Taxes +€17,149
up €17,149 (+182.2%), from €9,411 to €26,560
- Financial charges -€7,843
down €7,843 (-41.5%), from €18,885 to €11,042
- Staff costs -€3,948
down €3,948 (-2.9%), from €137,572 to €133,623
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.
Cash bridge derived
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 | €1,262,721 | €1,188,264 | -€74,457 | -5.9% |
| Fixed assets | 21/28 | €847,388 | €786,011 | -€61,377 | -7.2% |
| Intangible fixed assets | 21 | €3,415 | €2,184 | -€1,231 | -36.0% |
| Tangible fixed assets | 22/27 | €843,723 | €783,576 | -€60,147 | -7.1% |
| Land and buildings | 22 | €663,570 | €618,305 | -€45,265 | -6.8% |
| Plant, machinery and equipment | 23 | €17,247 | €22,583 | +€5,336 | +30.9% |
| Furniture and vehicles | 24 | €4,534 | €3,516 | -€1,018 | -22.4% |
| Leasing and similar rights | 25 | €158,373 | €139,173 | -€19,200 | -12.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €415,333 | €402,253 | -€13,079 | -3.1% |
| Stocks and contracts in progress | 3 | €48,060 | €43,647 | -€4,413 | -9.2% |
| Stocks | 30/36 | €48,060 | €43,647 | -€4,413 | -9.2% |
| Amounts receivable within one year | 40/41 | €287,481 | €270,650 | -€16,831 | -5.9% |
| Trade receivables | 40 | €230,823 | €254,455 | +€23,632 | +10.2% |
| Other amounts receivable | 41 | €56,659 | €16,195 | -€40,463 | -71.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €74,045 | €86,827 | +€12,782 | +17.3% |
| Deferred charges and accrued income | 490/1 | €5,747 | €1,129 | -€4,617 | -80.3% |
| Total equity and liabilities | 10/49 | €1,262,721 | €1,188,264 | -€74,457 | -5.9% |
| Equity | 10/15 | €451,893 | €520,173 | +€68,279 | +15.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €353,564 | €353,564 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €347,364 | €347,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,329 | €104,608 | +€68,279 | +187.9% |
| Amounts payable | 17/49 | €810,828 | €668,092 | -€142,736 | -17.6% |
| Amounts payable after more than one year | 17 | €258,132 | €195,301 | -€62,831 | -24.3% |
| Financial debts | 170/4 | €258,132 | €195,301 | -€62,831 | -24.3% |
| Amounts payable within one year | 42/48 | €549,179 | €458,374 | -€90,805 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €145,142 | €71,756 | -€73,385 | -50.6% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €240,746 | €200,052 | -€40,694 | -16.9% |
| Suppliers | 440/4 | €240,746 | €200,052 | -€40,694 | -16.9% |
| Taxes, remuneration and social security | 45 | €23,430 | €37,605 | +€14,175 | +60.5% |
| Taxes | 450/3 | €10 | €13,131 | +€13,121 | +135130.2% |
| Remuneration and social security | 454/9 | €23,420 | €24,474 | +€1,054 | +4.5% |
| Other amounts payable | 47/48 | €39,861 | €48,961 | +€9,100 | +22.8% |
| Accrued charges and deferred income | 492/3 | €3,518 | €14,417 | +€10,899 | +309.8% |
| Non-recurring operating income | 76A | €656 | €0 | -€656 | -100.0% |
| Remuneration, social security and pensions | 62 | €137,572 | €133,623 | -€3,948 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,641 | €73,549 | -€92 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €13,501 | €12,868 | -€633 | -4.7% |
| Gross operating margin | 9900 | €267,520 | €325,649 | +€58,129 | +21.7% |
| Operating profit (loss) | 9901 | €42,806 | €105,608 | +€62,802 | +146.7% |
| Financial income | 75/76B | €1,331 | €273 | -€1,058 | -79.5% |
| Recurring financial income | 75 | €1,331 | €273 | -€1,058 | -79.5% |
| Financial charges | 65/66B | €18,885 | €11,042 | -€7,843 | -41.5% |
| Recurring financial charges | 65 | €18,885 | €11,042 | -€7,843 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €25,252 | €94,839 | +€69,587 | +275.6% |
| Income taxes | 67/77 | €9,411 | €26,560 | +€17,149 | +182.2% |
| Profit (loss) for the period | 9904 | €15,841 | €68,279 | +€52,438 | +331.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,841 | €68,279 | +€52,438 | +331.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.