SAINT-LAMBERT: what changed
Two fiscal 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.
SAINT-LAMBERT
Largest movements
- Tangible fixed assets +€584,853
up €584,853 (+112.2%), from €521,240 to €1.1m
- Cash -€18,792
down €18,792 (-33.2%), from €56,677 to €37,885
mainly Investment in fixed assets (net) (-€618,065) and Tax, wage and social debts (-€21,058)
- Debts after one year +€558,896
up €558,896 (+155.6%), from €359,302 to €918,198
of which Financial debts: +€554,896
- Reserves +€35,507
up €35,507 (+16.7%), from €212,422 to €247,929
of which Distributable reserves: +€38,500
- Profit (loss) carried forward -€30,553
down €30,553 (-12.2%), from €249,769 to €219,217
- Tax, wage and social debts -€21,058
no longer reported in 2024 (was €21,058)
- Current portion of long-term debt +€18,964
new in 2024: €18,964
- Financial income -€77,500
down €77,500 (-100.0%), from €77,500 to €0
- Gross operating margin +€21,337
up €21,337 (+52.8%), from €40,384 to €61,721
- Financial charges +€13,034
up €13,034 (+344.4%), from €3,785 to €16,819
- Depreciation +€4,752
up €4,752 (+16.7%), from €28,460 to €33,212
- Taxes -€1,125
down €1,125, from €1,058 to -€67
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.
Cash bridge derived
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 | €1,007,246 | €1,575,616 | +€568,370 | +56.4% |
| Fixed assets | 21/28 | €538,240 | €1,123,093 | +€584,853 | +108.7% |
| Tangible fixed assets | 22/27 | €521,240 | €1,106,093 | +€584,853 | +112.2% |
| Land and buildings | 22 | €521,240 | €1,106,093 | +€584,853 | +112.2% |
| Financial fixed assets | 28 | €17,000 | €17,000 | = | 0.0% |
| Current assets | 29/58 | €469,006 | €452,523 | -€16,483 | -3.5% |
| Stocks and contracts in progress | 3 | €402,808 | €402,808 | = | 0.0% |
| Stocks | 30/36 | €402,808 | €402,808 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,521 | €11,829 | +€2,309 | +24.2% |
| Trade receivables | 40 | €700 | - | -€700 | |
| Other amounts receivable | 41 | €8,821 | €11,829 | +€3,009 | +34.1% |
| Cash at bank and in hand | 54/58 | €56,677 | €37,885 | -€18,792 | -33.2% |
| Total equity and liabilities | 10/49 | €1,007,246 | €1,575,616 | +€568,370 | +56.4% |
| Equity | 10/15 | €534,192 | €539,146 | +€4,954 | +0.9% |
| Contributions | 10/11 | €72,000 | €72,000 | = | 0.0% |
| Capital | 10 | €72,000 | €72,000 | = | 0.0% |
| Issued capital | 100 | €72,000 | €72,000 | = | 0.0% |
| Reserves | 13 | €212,422 | €247,929 | +€35,507 | +16.7% |
| Non-distributable reserves | 130/1 | €7,200 | €7,200 | = | 0.0% |
| Legal reserve | 130 | €7,200 | €7,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €77,950 | €74,957 | -€2,993 | -3.8% |
| Distributable reserves | 133 | €127,273 | €165,772 | +€38,500 | +30.2% |
| Profit (loss) carried forward | 14 | €249,769 | €219,217 | -€30,553 | -12.2% |
| Provisions and deferred taxes | 16 | €32,717 | €31,435 | -€1,283 | -3.9% |
| Deferred taxes | 168 | €32,717 | €31,435 | -€1,283 | -3.9% |
| Amounts payable | 17/49 | €440,337 | €1,005,035 | +€564,698 | +128.2% |
| Amounts payable after more than one year | 17 | €359,302 | €918,198 | +€558,896 | +155.6% |
| Financial debts | 170/4 | €349,740 | €904,636 | +€554,896 | +158.7% |
| Other amounts payable | 178/9 | €9,562 | €13,562 | +€4,000 | +41.8% |
| Amounts payable within one year | 42/48 | €81,035 | €86,837 | +€5,802 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | - | €18,964 | +€18,964 | |
| Trade debts | 44 | €13,777 | €10,686 | -€3,091 | -22.4% |
| Suppliers | 440/4 | €13,777 | €10,686 | -€3,091 | -22.4% |
| Taxes, remuneration and social security | 45 | €21,058 | - | -€21,058 | |
| Taxes | 450/3 | €21,058 | - | -€21,058 | |
| Other amounts payable | 47/48 | €46,200 | €57,188 | +€10,987 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,460 | €33,212 | +€4,752 | +16.7% |
| Other operating charges | 640/8 | €9,052 | €8,086 | -€966 | -10.7% |
| Gross operating margin | 9900 | €40,384 | €61,721 | +€21,337 | +52.8% |
| Operating profit (loss) | 9901 | €2,871 | €20,423 | +€17,552 | +611.3% |
| Financial income | 75/76B | €77,500 | €0 | -€77,500 | -100.0% |
| Recurring financial income | 75 | €77,500 | €0 | -€77,500 | -100.0% |
| Financial charges | 65/66B | €3,785 | €16,819 | +€13,034 | +344.4% |
| Recurring financial charges | 65 | €3,785 | €16,819 | +€13,034 | +344.4% |
| Profit (loss) for the period before taxes | 9903 | €76,587 | €3,604 | -€72,982 | -95.3% |
| Transfer from deferred taxes | 780 | €1,283 | €1,283 | = | 0.0% |
| Income taxes | 67/77 | €1,058 | -€67 | -€1,125 | |
| Profit (loss) for the period | 9904 | €76,811 | €4,954 | -€71,857 | -93.6% |
| Transfer from tax-exempt reserves | 789 | €2,993 | €2,993 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,804 | €7,947 | -€71,857 | -90.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.