Laswerken Lambrechts: 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.
Laswerken Lambrechts
Largest movements
- Tangible fixed assets -€24,629
down €24,629 (-24.6%), from €100,279 to €75,650
of which Furniture and vehicles: -€20,989
- Deferred charges and accrued income -€4,410
no longer reported in 2025 (was €4,410)
- Receivables within one year +€4,125
up €4,125 (+138%), from €2,984 to €7,109
- Cash -€3,850
down €3,850 (-9.0%), from €42,713 to €38,863
mainly Other debts (-€17,741) and Contributions, distributions and other (-€16,142)
- Other debts -€17,741
down €17,741 (-52.4%), from €33,883 to €16,142
- Debts after one year -€8,581
no longer reported in 2025 (was €8,581)
- Gross operating margin -€23,717
down €23,717 (-31.4%), from €75,506 to €51,789
- Taxes -€6,853
down €6,853 (-58.4%), from €11,740 to €4,887
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 | €150,386 | €121,622 | -€28,764 | -19.1% |
| Fixed assets | 21/28 | €100,279 | €75,650 | -€24,629 | -24.6% |
| Tangible fixed assets | 22/27 | €100,279 | €75,650 | -€24,629 | -24.6% |
| Plant, machinery and equipment | 23 | €14,307 | €10,667 | -€3,640 | -25.4% |
| Furniture and vehicles | 24 | €85,972 | €64,983 | -€20,989 | -24.4% |
| Current assets | 29/58 | €50,107 | €45,972 | -€4,135 | -8.3% |
| Amounts receivable within one year | 40/41 | €2,984 | €7,109 | +€4,125 | +138% |
| Other amounts receivable | 41 | €2,984 | €7,109 | +€4,125 | +138% |
| Cash at bank and in hand | 54/58 | €42,713 | €38,863 | -€3,850 | -9.0% |
| Deferred charges and accrued income | 490/1 | €4,410 | - | -€4,410 | |
| Total equity and liabilities | 10/49 | €150,386 | €121,622 | -€28,764 | -19.1% |
| Equity | 10/15 | €88,833 | €88,833 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €86,833 | €86,833 | = | 0.0% |
| Distributable reserves | 133 | €86,833 | €86,833 | = | 0.0% |
| Amounts payable | 17/49 | €61,553 | €32,789 | -€28,764 | -46.7% |
| Amounts payable after more than one year | 17 | €8,581 | - | -€8,581 | |
| Financial debts | 170/4 | €8,581 | - | -€8,581 | |
| Amounts payable within one year | 42/48 | €52,972 | €32,789 | -€20,183 | -38.1% |
| Financial debts | 43 | €8,469 | €8,581 | +€112 | +1.3% |
| Credit institutions | 430/8 | €8,469 | €8,581 | +€112 | +1.3% |
| Trade debts | 44 | €1,336 | €89 | -€1,247 | -93.3% |
| Suppliers | 440/4 | €1,336 | €89 | -€1,247 | -93.3% |
| Taxes, remuneration and social security | 45 | €9,284 | €7,977 | -€1,307 | -14.1% |
| Taxes | 450/3 | €9,284 | €7,977 | -€1,307 | -14.1% |
| Other amounts payable | 47/48 | €33,883 | €16,142 | -€17,741 | -52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,830 | €27,251 | -€579 | -2.1% |
| Other operating charges | 640/8 | €729 | €671 | -€58 | -8.0% |
| Gross operating margin | 9900 | €75,506 | €51,789 | -€23,717 | -31.4% |
| Operating profit (loss) | 9901 | €46,947 | €23,867 | -€23,080 | -49.2% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €2,888 | €2,838 | -€50 | -1.7% |
| Recurring financial charges | 65 | €2,888 | €2,838 | -€50 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €44,077 | €21,029 | -€23,048 | -52.3% |
| Income taxes | 67/77 | €11,740 | €4,887 | -€6,853 | -58.4% |
| Profit (loss) for the period | 9904 | €32,337 | €16,142 | -€16,195 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,337 | €16,142 | -€16,195 | -50.1% |
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 1 November 2026 via checked.be.