RAPHAEL LAMBERT ET FILLES: 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.
RAPHAEL LAMBERT ET FILLES
Largest movements
- Tangible fixed assets -€169,594
down €169,594 (-80.2%), from €211,564 to €41,970
of which Furniture and vehicles: -€124,881
- Receivables within one year +€9,904
up €9,904 (+61.2%), from €16,193 to €26,097
of which Trade receivables: +€24,366
- Profit (loss) carried forward -€59,092
down €59,092 (-73.2%), from -€80,755 to -€139,847
- Debts after one year -€46,899
down €46,899 (-100%), from €46,899 to €0
- Tax, wage and social debts -€39,215
down €39,215 (-99.6%), from €39,355 to €140
of which Taxes: -€32,279
- Other debts -€20,224
down €20,224 (-27.6%), from €73,150 to €52,926
- Trade debts +€19,144
up €19,144 (+20.9%), from €91,638 to €110,782
- Depreciation -€42,170
down €42,170 (-39.6%), from €106,406 to €64,236
- Staff costs -€27,906
down €27,906 (-79.1%), from €35,284 to €7,378
- Taxes +€12,437
up €12,437 (+9,410%), from €132 to €12,569
- Gross operating margin -€5,420
down €5,420 (-6.4%), from €84,920 to €79,500
- Other operating charges +€1,447
up €1,447 (+42.6%), from €3,394 to €4,841
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,399 | €70,029 | -€159,370 | -69.5% |
| Fixed assets | 21/28 | €211,564 | €41,970 | -€169,594 | -80.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €211,564 | €41,970 | -€169,594 | -80.2% |
| Land and buildings | 22 | €1,616 | €1,417 | -€198 | -12.3% |
| Plant, machinery and equipment | 23 | €22,549 | €6,600 | -€15,949 | -70.7% |
| Furniture and vehicles | 24 | €158,833 | €33,952 | -€124,881 | -78.6% |
| Leasing and similar rights | 25 | €28,565 | €0 | -€28,565 | -100% |
| Current assets | 29/58 | €17,836 | €28,060 | +€10,224 | +57.3% |
| Amounts receivable within one year | 40/41 | €16,193 | €26,097 | +€9,904 | +61.2% |
| Trade receivables | 40 | €1,555 | €25,921 | +€24,366 | +1,567% |
| Other amounts receivable | 41 | €14,637 | €176 | -€14,462 | -98.8% |
| Cash at bank and in hand | 54/58 | €1,566 | €1,963 | +€397 | +25.4% |
| Deferred charges and accrued income | 490/1 | €77 | - | -€77 | |
| Total equity and liabilities | 10/49 | €229,399 | €70,029 | -€159,370 | -69.5% |
| Equity | 10/15 | -€60,295 | -€119,387 | -€59,092 | -98.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,755 | -€139,847 | -€59,092 | -73.2% |
| Amounts payable | 17/49 | €289,694 | €189,416 | -€100,278 | -34.6% |
| Amounts payable after more than one year | 17 | €46,899 | €0 | -€46,899 | -100% |
| Financial debts | 170/4 | €46,899 | €0 | -€46,899 | -100% |
| Amounts payable within one year | 42/48 | €242,795 | €189,416 | -€53,378 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €38,652 | €25,569 | -€13,083 | -33.8% |
| Trade debts | 44 | €91,638 | €110,782 | +€19,144 | +20.9% |
| Suppliers | 440/4 | €91,638 | €110,782 | +€19,144 | +20.9% |
| Taxes, remuneration and social security | 45 | €39,355 | €140 | -€39,215 | -99.6% |
| Taxes | 450/3 | €32,419 | €140 | -€32,279 | -99.6% |
| Remuneration and social security | 454/9 | €6,936 | €0 | -€6,936 | -100% |
| Other amounts payable | 47/48 | €73,150 | €52,926 | -€20,224 | -27.6% |
| Non-recurring operating income | 76A | - | €20,341 | +€20,341 | |
| Remuneration, social security and pensions | 62 | €35,284 | €7,378 | -€27,906 | -79.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,406 | €64,236 | -€42,170 | -39.6% |
| Other operating charges | 640/8 | €3,394 | €4,841 | +€1,447 | +42.6% |
| Non-recurring operating charges | 66A | - | €46,747 | +€46,747 | |
| Gross operating margin | 9900 | €84,920 | €79,500 | -€5,420 | -6.4% |
| Operating profit (loss) | 9901 | -€60,164 | -€43,702 | +€16,462 | +27.4% |
| Financial income | 75/76B | €0 | €2 | +€2 | +1,910% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +1,910% |
| Financial charges | 65/66B | €3,111 | €2,824 | -€287 | -9.2% |
| Recurring financial charges | 65 | €3,111 | €2,824 | -€287 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€63,274 | -€46,523 | +€16,751 | +26.5% |
| Income taxes | 67/77 | €132 | €12,569 | +€12,437 | +9,410% |
| Profit (loss) for the period | 9904 | -€63,406 | -€59,092 | +€4,314 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,406 | -€59,092 | +€4,314 | +6.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.