MENUISERIE 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.
MENUISERIE LAMBRECHTS
Largest movements
- Cash +€93,856
up €93,856 (+87.1%), from €107,755 to €201,611
mainly Advances received (+€132,328) and Trade debts (+€87,631)
- Receivables within one year +€79,191
up €79,191 (+122%), from €64,957 to €144,148
of which Other amounts receivable: +€42,060
- Advances received +€132,328
new in 2025: €132,328
- Trade debts +€87,631
up €87,631 (+496%), from €17,671 to €105,302
- Short-term financial debts -€35,000
no longer reported in 2025 (was €35,000)
- Other debts -€32,500
down €32,500 (-82.8%), from €39,275 to €6,775
- Current portion of long-term debt +€27,523
up €27,523 (+1,111%), from €2,477 to €30,000
- Staff costs +€32,997
up €32,997 (+18.4%), from €178,900 to €211,897
- Write-downs +€30,459
up €30,459, from -€2,820 to €27,639
- Gross operating margin -€27,893
down €27,893 (-10.0%), from €278,099 to €250,206
- Taxes -€18,879
down €18,879 (-89.3%), from €21,147 to €2,268
- Financial income +€8,539
up €8,539 (+167%), from €5,101 to €13,640
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 | €259,972 | €437,346 | +€177,374 | +68.2% |
| Fixed assets | 21/28 | €47,685 | €48,062 | +€377 | +0.8% |
| Tangible fixed assets | 22/27 | €47,235 | €47,612 | +€377 | +0.8% |
| Land and buildings | 22 | €36,906 | €36,906 | +€0 | 0.0% |
| Plant, machinery and equipment | 23 | €1,971 | €4,145 | +€2,174 | +110% |
| Furniture and vehicles | 24 | €8,358 | €6,560 | -€1,798 | -21.5% |
| Financial fixed assets | 28 | €450 | €451 | +€1 | +0.1% |
| Current assets | 29/58 | €212,287 | €389,283 | +€176,996 | +83.4% |
| Stocks and contracts in progress | 3 | €39,575 | €42,865 | +€3,290 | +8.3% |
| Stocks | 30/36 | €39,575 | €42,865 | +€3,290 | +8.3% |
| Amounts receivable within one year | 40/41 | €64,957 | €144,148 | +€79,191 | +122% |
| Trade receivables | 40 | €24,616 | €61,747 | +€37,131 | +151% |
| Other amounts receivable | 41 | €40,341 | €82,401 | +€42,060 | +104% |
| Cash at bank and in hand | 54/58 | €107,755 | €201,611 | +€93,856 | +87.1% |
| Deferred charges and accrued income | 490/1 | - | €659 | +€659 | |
| Total equity and liabilities | 10/49 | €259,972 | €437,346 | +€177,374 | +68.2% |
| Equity | 10/15 | €136,627 | €141,118 | +€4,491 | +3.3% |
| 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 | €24,950 | €24,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,677 | €54,168 | +€4,491 | +9.0% |
| Amounts payable | 17/49 | €123,345 | €296,227 | +€172,882 | +140% |
| Amounts payable within one year | 42/48 | €113,806 | €296,227 | +€182,421 | +160% |
| Current portion of amounts payable after more than one year | 42 | €2,477 | €30,000 | +€27,523 | +1,111% |
| Financial debts | 43 | €35,000 | - | -€35,000 | |
| Credit institutions | 430/8 | €35,000 | - | -€35,000 | |
| Trade debts | 44 | €17,671 | €105,302 | +€87,631 | +496% |
| Suppliers | 440/4 | €17,671 | €105,302 | +€87,631 | +496% |
| Advances received on contracts in progress | 46 | - | €132,328 | +€132,328 | |
| Taxes, remuneration and social security | 45 | €19,383 | €21,822 | +€2,439 | +12.6% |
| Taxes | 450/3 | €16,154 | €16,274 | +€120 | +0.7% |
| Remuneration and social security | 454/9 | €3,229 | €5,548 | +€2,319 | +71.8% |
| Other amounts payable | 47/48 | €39,275 | €6,775 | -€32,500 | -82.8% |
| Accrued charges and deferred income | 492/3 | €9,539 | €0 | -€9,539 | -100% |
| Remuneration, social security and pensions | 62 | €178,900 | €211,897 | +€32,997 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,546 | €3,464 | -€1,082 | -23.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,820 | €27,639 | +€30,459 | |
| Other operating charges | 640/8 | €18,674 | €10,815 | -€7,859 | -42.1% |
| Gross operating margin | 9900 | €278,099 | €250,206 | -€27,893 | -10.0% |
| Operating profit (loss) | 9901 | €78,799 | -€3,609 | -€82,408 | |
| Financial income | 75/76B | €5,101 | €13,640 | +€8,539 | +167% |
| Recurring financial income | 75 | €5,101 | €13,640 | +€8,539 | +167% |
| Financial charges | 65/66B | €6,251 | €3,272 | -€2,979 | -47.7% |
| Recurring financial charges | 65 | €6,251 | €3,272 | -€2,979 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €77,649 | €6,759 | -€70,890 | -91.3% |
| Income taxes | 67/77 | €21,147 | €2,268 | -€18,879 | -89.3% |
| Profit (loss) for the period | 9904 | €56,502 | €4,492 | -€52,010 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,502 | €4,492 | -€52,010 | -92.1% |
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 30 October 2026 via checked.be.