PHILIPPE LAMBERT: what changed
What changed
PHILIPPE LAMBERT
NACE 66.191, Agents and brokers in banking services
filed annual accounts (NBB)
Net result for the year
€69,044
2024 · €141,295-€72,251
Equity
€630,249
2024 · €632,994-€2,745
Cash
€42,831
2024 · €108,274-€65,443
Balance sheet total
€848,139
2024 · €908,904-€60,765
Largest movements
Assets
- Cash -€65,443
down €65,443 (-60.4%), from €108,274 to €42,831
mainly Contributions, distributions and other (-€71,789) and Debts after one year (-€54,876)
- Receivables within one year +€41,956
up €41,956 (+7,251%), from €579 to €42,534
- Tangible fixed assets -€37,789
down €37,789 (-5.3%), from €710,925 to €673,136
of which Land and buildings: -€31,255
Equity and liabilities
- Debts after one year -€54,876
down €54,876 (-49.6%), from €110,655 to €55,779
- Other debts -€14,454
down €14,454 (-16.8%), from €85,996 to €71,542
Income statement
- Gross operating margin -€49,553
down €49,553 (-27.9%), from €177,324 to €127,771
- Financial income -€38,814
down €38,814 (-51.6%), from €75,217 to €36,403
- Taxes -€20,244
down €20,244 (-49.2%), from €41,151 to €20,906
- Depreciation +€3,351
up €3,351 (+6.1%), from €55,378 to €58,729
- Other operating charges +€1,828
up €1,828 (+21.5%), from €8,491 to €10,319
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€141,295
Gross operating margin
-€49,553
Depreciation
-€3,351
Other operating charges
-€1,828
Financial income
-€38,814
Financial charges
+€1,050
Taxes
+€20,244
Result 2025
€69,044
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€80,748
Investment
-€20,940
Financing
-€125,252
Cash 2024
€108,274
From operations (derived)
+€80,748
Net result for the year
+€69,044
Depreciation
+€58,729
Receivables within one year
-€41,956
Deferred charges and accrued income
-€512
Trade debts
+€3,304
Tax, wage and social debts
+€6,024
Other debts
-€14,454
Accrued charges and deferred income
+€568
Investment (derived)
-€20,940
Investment in fixed assets (net)
-€20,940
Financing
-€125,252
Debts after one year
-€54,876
Current portion of long-term debt
+€1,413
Contributions, distributions and other
-€71,789
Cash 2025
€42,831
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €908,904 | €848,139 | -€60,765 | -6.7% |
| Fixed assets | 21/28 | €799,050 | €761,261 | -€37,789 | -4.7% |
| Tangible fixed assets | 22/27 | €710,925 | €673,136 | -€37,789 | -5.3% |
| Land and buildings | 22 | €694,139 | €662,884 | -€31,255 | -4.5% |
| Plant, machinery and equipment | 23 | €0 | €828 | +€828 | |
| Furniture and vehicles | 24 | €16,786 | €9,424 | -€7,363 | -43.9% |
| Financial fixed assets | 28 | €88,125 | €88,125 | = | 0.0% |
| Current assets | 29/58 | €109,853 | €86,878 | -€22,976 | -20.9% |
| Amounts receivable within one year | 40/41 | €579 | €42,534 | +€41,956 | +7,251% |
| Other amounts receivable | 41 | €579 | €42,534 | +€41,956 | +7,251% |
| Cash at bank and in hand | 54/58 | €108,274 | €42,831 | -€65,443 | -60.4% |
| Deferred charges and accrued income | 490/1 | €1,000 | €1,513 | +€512 | +51.2% |
| Total equity and liabilities | 10/49 | €908,904 | €848,139 | -€60,765 | -6.7% |
| Equity | 10/15 | €632,994 | €630,249 | -€2,745 | -0.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €317,772 | €315,387 | -€2,385 | -0.8% |
| Distributable reserves | 133 | €317,772 | €315,387 | -€2,385 | -0.8% |
| Profit (loss) carried forward | 14 | €301,026 | €301,026 | = | 0.0% |
| Investment grants | 15 | €1,796 | €1,436 | -€359 | -20.0% |
| Amounts payable | 17/49 | €275,910 | €217,890 | -€58,020 | -21.0% |
| Amounts payable after more than one year | 17 | €110,655 | €55,779 | -€54,876 | -49.6% |
| Financial debts | 170/4 | €110,655 | €55,779 | -€54,876 | -49.6% |
| Amounts payable within one year | 42/48 | €164,685 | €160,972 | -€3,713 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €57,532 | €58,945 | +€1,413 | +2.5% |
| Trade debts | 44 | €2,852 | €6,155 | +€3,304 | +116% |
| Suppliers | 440/4 | €2,852 | €6,155 | +€3,304 | +116% |
| Taxes, remuneration and social security | 45 | €18,306 | €24,330 | +€6,024 | +32.9% |
| Taxes | 450/3 | €18,306 | €23,330 | +€5,024 | +27.4% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €85,996 | €71,542 | -€14,454 | -16.8% |
| Accrued charges and deferred income | 492/3 | €570 | €1,138 | +€568 | +99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,378 | €58,729 | +€3,351 | +6.1% |
| Other operating charges | 640/8 | €8,491 | €10,319 | +€1,828 | +21.5% |
| Gross operating margin | 9900 | €177,324 | €127,771 | -€49,553 | -27.9% |
| Operating profit (loss) | 9901 | €113,454 | €58,723 | -€54,732 | -48.2% |
| Financial income | 75/76B | €75,217 | €36,403 | -€38,814 | -51.6% |
| Recurring financial income | 75 | €75,217 | €36,403 | -€38,814 | -51.6% |
| Financial charges | 65/66B | €6,225 | €5,175 | -€1,050 | -16.9% |
| Recurring financial charges | 65 | €6,225 | €5,175 | -€1,050 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €182,446 | €89,950 | -€92,496 | -50.7% |
| Income taxes | 67/77 | €41,151 | €20,906 | -€20,244 | -49.2% |
| Profit (loss) for the period | 9904 | €141,295 | €69,044 | -€72,251 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €141,295 | €69,044 | -€72,251 | -51.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.