Maison Jacques Lambert: 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.
Maison Jacques Lambert
Largest movements
- Stocks and contracts -€19,219
down €19,219 (-5.9%), from €327,157 to €307,938
- Receivables within one year +€7,738
up €7,738 (+41.1%), from €18,832 to €26,570
of which Trade receivables: +€7,725
- Tangible fixed assets -€6,617
down €6,617 (-29.3%), from €22,578 to €15,961
of which Furniture and vehicles: -€5,392
- Profit (loss) carried forward -€44,844
down €44,844 (-6.4%), from -€697,148 to -€741,992
- Trade debts +€24,151
up €24,151 (+39.6%), from €61,031 to €85,182
- Other debts +€12,855
up €12,855 (+4.6%), from €279,869 to €292,724
- Tax, wage and social debts -€8,021
down €8,021 (-17.5%), from €45,905 to €37,883
of which Remuneration and social security: -€4,415
- Advances received -€6,258
no longer reported in 2025 (was €6,258)
- Staff costs -€18,802
down €18,802 (-9.1%), from €206,056 to €187,254
- Gross operating margin +€9,877
up €9,877 (+5.5%), from €178,069 to €187,946
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 | €387,875 | €365,758 | -€22,116 | -5.7% |
| Fixed assets | 21/28 | €23,250 | €16,632 | -€6,617 | -28.5% |
| Tangible fixed assets | 22/27 | €22,578 | €15,961 | -€6,617 | -29.3% |
| Land and buildings | 22 | €1,847 | €611 | -€1,236 | -66.9% |
| Plant, machinery and equipment | 23 | €5,471 | €5,481 | +€11 | +0.2% |
| Furniture and vehicles | 24 | €15,260 | €9,868 | -€5,392 | -35.3% |
| Financial fixed assets | 28 | €672 | €672 | = | 0.0% |
| Current assets | 29/58 | €364,625 | €349,126 | -€15,499 | -4.3% |
| Stocks and contracts in progress | 3 | €327,157 | €307,938 | -€19,219 | -5.9% |
| Stocks | 30/36 | €327,157 | €307,938 | -€19,219 | -5.9% |
| Amounts receivable within one year | 40/41 | €18,832 | €26,570 | +€7,738 | +41.1% |
| Trade receivables | 40 | €18,832 | €26,557 | +€7,725 | +41.0% |
| Other amounts receivable | 41 | - | €13 | +€13 | |
| Cash at bank and in hand | 54/58 | €18,070 | €14,279 | -€3,791 | -21.0% |
| Deferred charges and accrued income | 490/1 | €566 | €339 | -€228 | -40.2% |
| Total equity and liabilities | 10/49 | €387,875 | €365,758 | -€22,116 | -5.7% |
| Equity | 10/15 | -€5,187 | -€50,031 | -€44,844 | -864.5% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Capital | 10 | €110,000 | €110,000 | = | 0.0% |
| Issued capital | 100 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €581,960 | €581,960 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,990 | €7,990 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €75 | €75 | = | 0.0% |
| Other | 1319 | €1,715 | €1,715 | = | 0.0% |
| Distributable reserves | 133 | €573,971 | €573,971 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€697,148 | -€741,992 | -€44,844 | -6.4% |
| Amounts payable | 17/49 | €393,062 | €415,789 | +€22,728 | +5.8% |
| Amounts payable within one year | 42/48 | €393,062 | €415,789 | +€22,728 | +5.8% |
| Trade debts | 44 | €61,031 | €85,182 | +€24,151 | +39.6% |
| Suppliers | 440/4 | €61,031 | €85,182 | +€24,151 | +39.6% |
| Advances received on contracts in progress | 46 | €6,258 | - | -€6,258 | |
| Taxes, remuneration and social security | 45 | €45,905 | €37,883 | -€8,021 | -17.5% |
| Taxes | 450/3 | €9,848 | €6,241 | -€3,607 | -36.6% |
| Remuneration and social security | 454/9 | €36,057 | €31,642 | -€4,415 | -12.2% |
| Other amounts payable | 47/48 | €279,869 | €292,724 | +€12,855 | +4.6% |
| Remuneration, social security and pensions | 62 | €206,056 | €187,254 | -€18,802 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,996 | €7,397 | -€598 | -7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,431 | €16,431 | = | 0.0% |
| Other operating charges | 640/8 | €7,293 | €7,805 | +€512 | +7.0% |
| Non-recurring operating charges | 66A | - | €11,982 | +€11,982 | |
| Gross operating margin | 9900 | €178,069 | €187,946 | +€9,877 | +5.5% |
| Operating profit (loss) | 9901 | -€59,706 | -€42,923 | +€16,783 | +28.1% |
| Financial income | 75/76B | €866 | €509 | -€357 | -41.2% |
| Recurring financial income | 75 | €866 | €509 | -€357 | -41.2% |
| Financial charges | 65/66B | €1,994 | €2,430 | +€436 | +21.9% |
| Recurring financial charges | 65 | €1,994 | €2,430 | +€436 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | -€60,834 | -€44,844 | +€15,990 | +26.3% |
| Profit (loss) for the period | 9904 | -€60,834 | -€44,844 | +€15,990 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,834 | -€44,844 | +€15,990 | +26.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.