Nicolas LAMBERT, Notaire: what changed
Nicolas LAMBERT, Notaire
Largest movements
- Cash +€123,473
up €123,473 (+59.2%), from €208,444 to €331,917
mainly Net result for the year (+€238,776) and Debts after one year (+€80,652)
- Tangible fixed assets +€38,728
up €38,728 (+30.9%), from €125,262 to €163,990
of which Other tangible fixed assets: +€53,586
- Receivables within one year -€14,648
down €14,648 (-25.2%), from €58,178 to €43,530
of which Other amounts receivable: -€12,000
- Financial fixed assets +€11,000
up €11,000 (+32.1%), from €34,311 to €45,311
- Debts after one year +€80,652
up €80,652 (+158%), from €51,149 to €131,801
- Reserves +€63,960
up €63,960 (+103%), from €61,860 to €125,820
- Other debts +€21,240
up €21,240 (+15.6%), from €136,184 to €157,424
- Trade debts -€14,215
down €14,215 (-32.3%), from €44,073 to €29,858
- Current portion of long-term debt +€10,465
up €10,465 (+41.2%), from €25,417 to €35,881
- Gross operating margin +€172,956
up €172,956 (+29.4%), from €587,632 to €760,588
- Staff costs +€78,449
up €78,449 (+24.3%), from €323,201 to €401,650
- Depreciation -€41,612
down €41,612 (-51.7%), from €80,442 to €38,830
- Taxes +€29,806
up €29,806 (+69.5%), from €42,914 to €72,720
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €443,522 | €601,976 | +€158,454 | +35.7% |
| Fixed assets | 21/28 | €159,573 | €209,301 | +€49,728 | +31.2% |
| Tangible fixed assets | 22/27 | €125,262 | €163,990 | +€38,728 | +30.9% |
| Furniture and vehicles | 24 | €74,600 | €59,741 | -€14,859 | -19.9% |
| Other tangible fixed assets | 26 | €50,663 | €104,249 | +€53,586 | +106% |
| Financial fixed assets | 28 | €34,311 | €45,311 | +€11,000 | +32.1% |
| Current assets | 29/58 | €283,949 | €392,675 | +€108,727 | +38.3% |
| Amounts receivable within one year | 40/41 | €58,178 | €43,530 | -€14,648 | -25.2% |
| Trade receivables | 40 | €46,178 | €43,530 | -€2,648 | -5.7% |
| Other amounts receivable | 41 | €12,000 | - | -€12,000 | |
| Cash at bank and in hand | 54/58 | €208,444 | €331,917 | +€123,473 | +59.2% |
| Deferred charges and accrued income | 490/1 | €17,327 | €17,228 | -€98 | -0.6% |
| Total equity and liabilities | 10/49 | €443,522 | €601,976 | +€158,454 | +35.7% |
| Equity | 10/15 | €80,645 | €144,421 | +€63,776 | +79.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,860 | €125,820 | +€63,960 | +103% |
| Distributable reserves | 133 | €61,860 | €125,820 | +€63,960 | +103% |
| Profit (loss) carried forward | 14 | €185 | €1 | -€184 | -99.5% |
| Amounts payable | 17/49 | €362,877 | €457,555 | +€94,678 | +26.1% |
| Amounts payable after more than one year | 17 | €51,149 | €131,801 | +€80,652 | +158% |
| Financial debts | 170/4 | €51,149 | €131,801 | +€80,652 | +158% |
| Amounts payable within one year | 42/48 | €311,727 | €325,754 | +€14,027 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €25,417 | €35,881 | +€10,465 | +41.2% |
| Trade debts | 44 | €44,073 | €29,858 | -€14,215 | -32.3% |
| Suppliers | 440/4 | €44,073 | €29,858 | -€14,215 | -32.3% |
| Taxes, remuneration and social security | 45 | €106,053 | €102,590 | -€3,463 | -3.3% |
| Taxes | 450/3 | €54,366 | €60,072 | +€5,706 | +10.5% |
| Remuneration and social security | 454/9 | €51,687 | €42,518 | -€9,169 | -17.7% |
| Other amounts payable | 47/48 | €136,184 | €157,424 | +€21,240 | +15.6% |
| Remuneration, social security and pensions | 62 | €323,201 | €401,650 | +€78,449 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,442 | €38,830 | -€41,612 | -51.7% |
| Other operating charges | 640/8 | €6,857 | €11,184 | +€4,327 | +63.1% |
| Gross operating margin | 9900 | €587,632 | €760,588 | +€172,956 | +29.4% |
| Operating profit (loss) | 9901 | €177,132 | €308,923 | +€131,792 | +74.4% |
| Financial income | 75/76B | €8,063 | €8,759 | +€697 | +8.6% |
| Recurring financial income | 75 | €8,063 | €8,759 | +€697 | +8.6% |
| Financial charges | 65/66B | €6,198 | €6,187 | -€10 | -0.2% |
| Recurring financial charges | 65 | €6,198 | €6,187 | -€10 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €178,997 | €311,496 | +€132,499 | +74.0% |
| Income taxes | 67/77 | €42,914 | €72,720 | +€29,806 | +69.5% |
| Profit (loss) for the period | 9904 | €136,083 | €238,776 | +€102,693 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €136,083 | €238,776 | +€102,693 | +75.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.