LAMBREGTS & ZONEN: 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.
LAMBREGTS & ZONEN
Largest movements
- Stocks and contracts -€10,814
down €10,814 (-3.4%), from €321,830 to €311,016
- Cash +€6,377
up €6,377 (+14.9%), from €42,817 to €49,194
mainly Net result for the year (+€22,229) and Stocks and contracts (+€10,814)
- Trade debts -€30,084
down €30,084 (-50.7%), from €59,303 to €29,220
- Reserves +€22,202
up €22,202 (+13.5%), from €164,947 to €187,149
of which Distributable reserves: +€21,900
- Tax, wage and social debts -€6,261
down €6,261 (-15.3%), from €40,994 to €34,732
- Other debts +€5,062
new in 2025: €5,062
- Gross operating margin -€142,975
down €142,975 (-80.6%), from €177,456 to €34,482
- Taxes -€35,142
down €35,142 (-76.8%), from €45,732 to €10,590
- Write-downs -€10,500
no longer reported in 2025 (was €10,500)
- Other operating charges -€2,158
down €2,158 (-80.6%), from €2,678 to €520
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 | €389,703 | €382,991 | -€6,713 | -1.7% |
| Fixed assets | 21/28 | €309 | €309 | = | 0.0% |
| Financial fixed assets | 28 | €309 | €309 | = | 0.0% |
| Current assets | 29/58 | €389,394 | €382,681 | -€6,713 | -1.7% |
| Stocks and contracts in progress | 3 | €321,830 | €311,016 | -€10,814 | -3.4% |
| Stocks | 30/36 | €321,830 | €311,016 | -€10,814 | -3.4% |
| Amounts receivable within one year | 40/41 | €24,748 | €21,276 | -€3,471 | -14.0% |
| Trade receivables | 40 | €2,434 | €682 | -€1,752 | -72.0% |
| Other amounts receivable | 41 | €22,314 | €20,594 | -€1,720 | -7.7% |
| Cash at bank and in hand | 54/58 | €42,817 | €49,194 | +€6,377 | +14.9% |
| Deferred charges and accrued income | 490/1 | - | €1,195 | +€1,195 | |
| Total equity and liabilities | 10/49 | €389,703 | €382,991 | -€6,713 | -1.7% |
| Equity | 10/15 | €289,199 | €311,428 | +€22,229 | +7.7% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Capital | 10 | €220,000 | €220,000 | = | 0.0% |
| Issued capital | 100 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €164,947 | €187,149 | +€22,202 | +13.5% |
| Non-distributable reserves | 130/1 | €21,698 | €22,000 | +€302 | +1.4% |
| Legal reserve | 130 | €21,698 | €22,000 | +€302 | +1.4% |
| Distributable reserves | 133 | €143,249 | €165,149 | +€21,900 | +15.3% |
| Profit (loss) carried forward | 14 | -€95,747 | -€95,721 | +€27 | 0.0% |
| Amounts payable | 17/49 | €100,504 | €71,562 | -€28,941 | -28.8% |
| Amounts payable within one year | 42/48 | €100,297 | €71,562 | -€28,735 | -28.6% |
| Financial debts | 43 | - | €2,548 | +€2,548 | |
| Credit institutions | 430/8 | - | €2,548 | +€2,548 | |
| Trade debts | 44 | €59,303 | €29,220 | -€30,084 | -50.7% |
| Suppliers | 440/4 | €59,303 | €29,220 | -€30,084 | -50.7% |
| Taxes, remuneration and social security | 45 | €40,994 | €34,732 | -€6,261 | -15.3% |
| Taxes | 450/3 | €40,994 | €34,732 | -€6,261 | -15.3% |
| Other amounts payable | 47/48 | - | €5,062 | +€5,062 | |
| Accrued charges and deferred income | 492/3 | €207 | - | -€207 | |
| Non-recurring operating income | 76A | €173,474 | - | -€173,474 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,500 | - | -€10,500 | |
| Other operating charges | 640/8 | €2,678 | €520 | -€2,158 | -80.6% |
| Non-recurring operating charges | 66A | €20,166 | - | -€20,166 | |
| Gross operating margin | 9900 | €177,456 | €34,482 | -€142,975 | -80.6% |
| Operating profit (loss) | 9901 | €144,112 | €33,962 | -€110,150 | -76.4% |
| Financial income | 75/76B | €58 | €32 | -€26 | -45.3% |
| Recurring financial income | 75 | €58 | €32 | -€26 | -45.3% |
| Financial charges | 65/66B | €1,367 | €1,175 | -€192 | -14.0% |
| Recurring financial charges | 65 | €1,367 | €1,175 | -€192 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €142,804 | €32,819 | -€109,985 | -77.0% |
| Income taxes | 67/77 | €45,732 | €10,590 | -€35,142 | -76.8% |
| Profit (loss) for the period | 9904 | €97,072 | €22,229 | -€74,843 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €97,072 | €22,229 | -€74,843 | -77.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.