Menuiserie Pierre Lambert: 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 Pierre Lambert
Largest movements
- Tangible fixed assets -€15,282
down €15,282 (-29.3%), from €52,090 to €36,808
of which Furniture and vehicles: -€12,966
- Cash -€8,132
down €8,132 (-28.1%), from €28,947 to €20,815
mainly Debts after one year (-€15,119) and Tax, wage and social debts (-€8,705)
- Receivables within one year +€7,490
up €7,490 (+49.5%), from €15,140 to €22,630
of which Other amounts receivable: +€7,124
- Debts after one year -€15,119
down €15,119 (-48.9%), from €30,947 to €15,828
of which Other amounts payable: -€10,645
- Tax, wage and social debts -€8,705
down €8,705 (-77.9%), from €11,177 to €2,472
- Trade debts +€5,304
up €5,304 (+22.9%), from €23,112 to €28,416
of which Suppliers: +€6,021
- Reserves +€1,239
up €1,239 (+4.8%), from €25,908 to €27,147
- Gross operating margin -€37,861
down €37,861 (-64.1%), from €59,050 to €21,189
- Taxes -€11,646
down €11,646 (-93.0%), from €12,522 to €876
- Depreciation -€1,603
down €1,603 (-9.3%), from €17,290 to €15,687
- Financial charges +€726
up €726 (+75.6%), from €960 to €1,686
- Other operating charges -€674
down €674 (-41.8%), from €1,614 to €939
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 | €101,018 | €84,193 | -€16,825 | -16.7% |
| Fixed assets | 21/28 | €53,255 | €37,567 | -€15,687 | -29.5% |
| Intangible fixed assets | 21 | €1,165 | €760 | -€405 | -34.8% |
| Tangible fixed assets | 22/27 | €52,090 | €36,808 | -€15,282 | -29.3% |
| Plant, machinery and equipment | 23 | €8,975 | €6,659 | -€2,316 | -25.8% |
| Furniture and vehicles | 24 | €43,115 | €30,149 | -€12,966 | -30.1% |
| Current assets | 29/58 | €47,764 | €46,626 | -€1,138 | -2.4% |
| Stocks and contracts in progress | 3 | €226 | €0 | -€226 | -100% |
| Stocks | 30/36 | €226 | €0 | -€226 | -100% |
| Amounts receivable within one year | 40/41 | €15,140 | €22,630 | +€7,490 | +49.5% |
| Trade receivables | 40 | €15,140 | €15,507 | +€367 | +2.4% |
| Other amounts receivable | 41 | - | €7,124 | +€7,124 | |
| Cash at bank and in hand | 54/58 | €28,947 | €20,815 | -€8,132 | -28.1% |
| Deferred charges and accrued income | 490/1 | €3,451 | €3,181 | -€270 | -7.8% |
| Total equity and liabilities | 10/49 | €101,018 | €84,193 | -€16,825 | -16.7% |
| Equity | 10/15 | €30,908 | €32,147 | +€1,239 | +4.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,908 | €27,147 | +€1,239 | +4.8% |
| Distributable reserves | 133 | €25,908 | €27,147 | +€1,239 | +4.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €70,110 | €52,046 | -€18,063 | -25.8% |
| Amounts payable after more than one year | 17 | €30,947 | €15,828 | -€15,119 | -48.9% |
| Financial debts | 170/4 | €9,162 | €4,689 | -€4,473 | -48.8% |
| Other amounts payable | 178/9 | €21,785 | €11,140 | -€10,645 | -48.9% |
| Amounts payable within one year | 42/48 | €39,139 | €36,194 | -€2,945 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €4,268 | €4,473 | +€205 | +4.8% |
| Trade debts | 44 | €23,112 | €28,416 | +€5,304 | +22.9% |
| Suppliers | 440/4 | €22,395 | €28,416 | +€6,021 | +26.9% |
| Bills of exchange payable | 441 | €717 | €0 | -€717 | -100% |
| Taxes, remuneration and social security | 45 | €11,177 | €2,472 | -€8,705 | -77.9% |
| Taxes | 450/3 | €11,177 | €2,472 | -€8,705 | -77.9% |
| Other amounts payable | 47/48 | €583 | €833 | +€250 | +42.9% |
| Accrued charges and deferred income | 492/3 | €23 | €24 | +€1 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,290 | €15,687 | -€1,603 | -9.3% |
| Other operating charges | 640/8 | €1,614 | €939 | -€674 | -41.8% |
| Gross operating margin | 9900 | €59,050 | €21,189 | -€37,861 | -64.1% |
| Operating profit (loss) | 9901 | €40,147 | €4,563 | -€35,584 | -88.6% |
| Financial income | 75/76B | €77 | €71 | -€6 | -7.5% |
| Recurring financial income | 75 | €77 | €71 | -€6 | -7.5% |
| Financial charges | 65/66B | €960 | €1,686 | +€726 | +75.6% |
| Recurring financial charges | 65 | €960 | €1,686 | +€726 | +75.6% |
| Profit (loss) for the period before taxes | 9903 | €39,263 | €2,948 | -€36,315 | -92.5% |
| Income taxes | 67/77 | €12,522 | €876 | -€11,646 | -93.0% |
| Profit (loss) for the period | 9904 | €26,741 | €2,072 | -€24,670 | -92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,741 | €2,072 | -€24,670 | -92.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.