REFRIGERATION LAMBERT: what changed
What changed
REFRIGERATION LAMBERT
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€65,470
2024 · €851+€64,619
Equity
€476,390
2024 · €460,920+€15,470
Cash
€148,694
2024 · €287,350-€138,657
Balance sheet total
€1.5m
2024 · €1.4m+€83,233
Largest movements
Assets
- Receivables within one year +€228,868
up €228,868 (+77.4%), from €295,744 to €524,612
of which Trade receivables: +€228,702
- Cash -€138,657
down €138,657 (-48.3%), from €287,350 to €148,694
mainly Receivables within one year (-€228,868) and Debts after one year (-€165,723)
- Receivables after one year +€64,979
new in 2025: €64,979
- Tangible fixed assets -€51,777
down €51,777 (-20.4%), from €253,488 to €201,710
of which Furniture and vehicles: -€44,410
Equity and liabilities
- Trade debts +€269,810
up €269,810 (+126%), from €214,179 to €483,988
- Debts after one year -€165,723
down €165,723 (-43.6%), from €380,030 to €214,307
of which Other amounts payable: -€105,861
- Tax, wage and social debts -€62,329
down €62,329 (-44.7%), from €139,301 to €76,972
of which Remuneration and social security: -€61,738
- Other debts +€44,589
up €44,589 (+49,385%), from €90 to €44,680
- Short-term financial debts -€20,984
down €20,984 (-13.7%), from €153,588 to €132,604
Income statement
- Staff costs -€65,688
down €65,688 (-7.6%), from €867,359 to €801,671
- Gross operating margin +€27,540
up €27,540 (+2.8%), from €973,951 to €1.0m
- Taxes +€19,853
up €19,853 (+150%), from €13,254 to €33,106
- Other operating charges +€13,770
up €13,770 (+182%), from €7,555 to €21,325
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
€851
Gross operating margin
+€27,540
Staff costs
+€65,688
Depreciation
+€9,700
Write-downs
+€484
Other operating charges
-€13,770
Other operating items
-€2,575
Financial income
-€7,119
Financial charges
+€4,523
Taxes
-€19,853
Result 2025
€65,470
raises the resultlowers the resultnot broken down further in the accounts
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
+€99,915
Investment
-€3,323
Financing
-€235,249
Cash 2024
€287,350
From operations (derived)
+€99,915
Net result for the year
+€65,470
Depreciation
+€55,718
Receivables after one year
-€64,979
Stocks and contracts
+€13,332
Receivables within one year
-€228,868
Deferred charges and accrued income
+€6,230
Trade debts
+€269,810
Tax, wage and social debts
-€62,329
Advances received
-€250
Other debts
+€44,589
Accrued charges and deferred income
+€1,191
Investment (derived)
-€3,323
Investment in fixed assets (net)
-€3,323
Financing
-€235,249
Debts after one year
-€165,723
Current portion of long-term debt
+€1,458
Short-term financial debts
-€20,984
Contributions, distributions and other
-€50,000
Cash 2025
€148,694
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,434,832 | €1,518,064 | +€83,233 | +5.8% |
| Fixed assets | 21/28 | €257,493 | €205,098 | -€52,395 | -20.3% |
| Intangible fixed assets | 21 | €4,006 | €3,388 | -€618 | -15.4% |
| Tangible fixed assets | 22/27 | €253,488 | €201,710 | -€51,777 | -20.4% |
| Land and buildings | 22 | €116,029 | €113,797 | -€2,232 | -1.9% |
| Plant, machinery and equipment | 23 | €37,492 | €30,646 | -€6,846 | -18.3% |
| Furniture and vehicles | 24 | €97,550 | €53,140 | -€44,410 | -45.5% |
| Assets under construction and advance payments | 27 | €2,417 | €4,127 | +€1,710 | +70.7% |
| Current assets | 29/58 | €1,177,339 | €1,312,967 | +€135,628 | +11.5% |
| Amounts receivable after more than one year | 29 | - | €64,979 | +€64,979 | |
| Other amounts receivable | 291 | - | €64,979 | +€64,979 | |
| Stocks and contracts in progress | 3 | €574,725 | €561,393 | -€13,332 | -2.3% |
| Stocks | 30/36 | €469,896 | €461,735 | -€8,161 | -1.7% |
| Contracts in progress | 37 | €104,830 | €99,658 | -€5,172 | -4.9% |
| Amounts receivable within one year | 40/41 | €295,744 | €524,612 | +€228,868 | +77.4% |
| Trade receivables | 40 | €235,331 | €464,033 | +€228,702 | +97.2% |
| Other amounts receivable | 41 | €60,413 | €60,579 | +€166 | +0.3% |
| Cash at bank and in hand | 54/58 | €287,350 | €148,694 | -€138,657 | -48.3% |
| Deferred charges and accrued income | 490/1 | €19,519 | €13,289 | -€6,230 | -31.9% |
| Total equity and liabilities | 10/49 | €1,434,832 | €1,518,064 | +€83,233 | +5.8% |
| Equity | 10/15 | €460,920 | €476,390 | +€15,470 | +3.4% |
| Contributions | 10/11 | €18,160 | €18,160 | = | 0.0% |
| Reserves | 13 | €63,290 | €63,290 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,785 | €19,785 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,785 | €19,785 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,836 | €21,836 | = | 0.0% |
| Distributable reserves | 133 | €21,669 | €21,669 | = | 0.0% |
| Profit (loss) carried forward | 14 | €379,470 | €394,940 | +€15,470 | +4.1% |
| Amounts payable | 17/49 | €973,912 | €1,041,674 | +€67,763 | +7.0% |
| Amounts payable after more than one year | 17 | €380,030 | €214,307 | -€165,723 | -43.6% |
| Financial debts | 170/4 | €274,170 | €214,307 | -€59,863 | -21.8% |
| Other amounts payable | 178/9 | €105,861 | €0 | -€105,861 | -100% |
| Amounts payable within one year | 42/48 | €593,420 | €825,715 | +€232,295 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | €84,873 | €86,331 | +€1,458 | +1.7% |
| Financial debts | 43 | €153,588 | €132,604 | -€20,984 | -13.7% |
| Credit institutions | 430/8 | €153,588 | €132,604 | -€20,984 | -13.7% |
| Trade debts | 44 | €214,179 | €483,988 | +€269,810 | +126% |
| Suppliers | 440/4 | €214,179 | €483,988 | +€269,810 | +126% |
| Advances received on contracts in progress | 46 | €1,389 | €1,139 | -€250 | -18.0% |
| Taxes, remuneration and social security | 45 | €139,301 | €76,972 | -€62,329 | -44.7% |
| Taxes | 450/3 | €10,115 | €9,525 | -€591 | -5.8% |
| Remuneration and social security | 454/9 | €129,186 | €67,447 | -€61,738 | -47.8% |
| Other amounts payable | 47/48 | €90 | €44,680 | +€44,589 | +49,385% |
| Accrued charges and deferred income | 492/3 | €461 | €1,653 | +€1,191 | +258% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €867,359 | €801,671 | -€65,688 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,418 | €55,718 | -€9,700 | -14.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €484 | €0 | -€484 | -100% |
| Other operating charges | 640/8 | €7,555 | €21,325 | +€13,770 | +182% |
| Non-recurring operating charges | 66A | €2,319 | €4,894 | +€2,575 | +111% |
| Gross operating margin | 9900 | €973,951 | €1,001,491 | +€27,540 | +2.8% |
| Operating profit (loss) | 9901 | €30,816 | €117,883 | +€87,067 | +283% |
| Financial income | 75/76B | €9,245 | €2,126 | -€7,119 | -77.0% |
| Recurring financial income | 75 | €9,245 | €2,126 | -€7,119 | -77.0% |
| Financial charges | 65/66B | €25,956 | €21,433 | -€4,523 | -17.4% |
| Recurring financial charges | 65 | €25,956 | €21,433 | -€4,523 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €14,105 | €98,576 | +€84,471 | +599% |
| Income taxes | 67/77 | €13,254 | €33,106 | +€19,853 | +150% |
| Profit (loss) for the period | 9904 | €851 | €65,470 | +€64,619 | +7,592% |
| Profit (loss) for the period to be appropriated | 9905 | €851 | €65,470 | +€64,619 | +7,592% |
Next steps
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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 7 November 2026 via checked.be.