LAMBROEK: 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.
LAMBROEK
Largest movements
- Cash +€6,107
up €6,107 (+2.1%), from €289,907 to €296,014
mainly Net result for the year (+€66,956) and Tax, wage and social debts (+€34,283)
- Receivables within one year +€5,605
up €5,605 (+24.9%), from €22,525 to €28,130
of which Trade receivables: +€9,377
- Tangible fixed assets -€4,526
down €4,526 (-4.8%), from €93,564 to €89,038
of which Land and buildings: -€4,074
- Other debts -€93,786
down €93,786 (-100.0%), from €93,786 to €0
- Reserves +€66,956
up €66,956 (+24.6%), from €272,120 to €339,076
of which Distributable reserves: +€66,956
- Tax, wage and social debts +€34,283
up €34,283, from €0 to €34,283
- Gross operating margin +€18,589
up €18,589 (+20.6%), from €90,244 to €108,832
- Taxes +€8,055
up €8,055 (+30.7%), from €26,228 to €34,283
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 | €405,997 | €413,182 | +€7,186 | +1.8% |
| Fixed assets | 21/28 | €93,564 | €89,038 | -€4,526 | -4.8% |
| Tangible fixed assets | 22/27 | €93,564 | €89,038 | -€4,526 | -4.8% |
| Land and buildings | 22 | €92,717 | €88,643 | -€4,074 | -4.4% |
| Plant, machinery and equipment | 23 | €847 | €395 | -€452 | -53.4% |
| Current assets | 29/58 | €312,433 | €324,144 | +€11,712 | +3.7% |
| Amounts receivable within one year | 40/41 | €22,525 | €28,130 | +€5,605 | +24.9% |
| Trade receivables | 40 | €18,754 | €28,130 | +€9,377 | +50.0% |
| Other amounts receivable | 41 | €3,772 | €0 | -€3,772 | -100.0% |
| Cash at bank and in hand | 54/58 | €289,907 | €296,014 | +€6,107 | +2.1% |
| Total equity and liabilities | 10/49 | €405,997 | €413,182 | +€7,186 | +1.8% |
| Equity | 10/15 | €308,920 | €375,876 | +€66,956 | +21.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €272,120 | €339,076 | +€66,956 | +24.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €1,733 | €1,733 | = | 0.0% |
| Distributable reserves | 133 | €270,388 | €337,344 | +€66,956 | +24.8% |
| Profit (loss) carried forward | 14 | €18,250 | €18,250 | = | 0.0% |
| Amounts payable | 17/49 | €97,077 | €37,306 | -€59,771 | -61.6% |
| Amounts payable within one year | 42/48 | €97,077 | €37,306 | -€59,771 | -61.6% |
| Trade debts | 44 | €3,291 | €3,023 | -€268 | -8.1% |
| Suppliers | 440/4 | €3,291 | €3,023 | -€268 | -8.1% |
| Taxes, remuneration and social security | 45 | €0 | €34,283 | +€34,283 | |
| Taxes | 450/3 | €0 | €34,283 | +€34,283 | |
| Other amounts payable | 47/48 | €93,786 | €0 | -€93,786 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,954 | €4,526 | -€428 | -8.6% |
| Other operating charges | 640/8 | €2,931 | €3,023 | +€92 | +3.1% |
| Gross operating margin | 9900 | €90,244 | €108,832 | +€18,589 | +20.6% |
| Operating profit (loss) | 9901 | €82,359 | €101,283 | +€18,924 | +23.0% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.6% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €82,320 | €101,240 | +€18,920 | +23.0% |
| Income taxes | 67/77 | €26,228 | €34,283 | +€8,055 | +30.7% |
| Profit (loss) for the period | 9904 | €56,092 | €66,956 | +€10,865 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,092 | €66,956 | +€10,865 | +19.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.