SLEUTELSERVICE LAMBERT: 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.
SLEUTELSERVICE LAMBERT
Largest movements
- Tangible fixed assets +€122,713
up €122,713 (+26.7%), from €460,272 to €582,984
of which Land and buildings: +€93,233
- Cash -€58,582
down €58,582 (-45.0%), from €130,277 to €71,695
mainly Investment in fixed assets (net) (-€179,993) and Trade debts (-€32,580)
- Stocks and contracts -€9,635
down €9,635 (-14.9%), from €64,588 to €54,953
- Intangible fixed assets +€9,051
new in 2024: €9,051
- Debts after one year +€60,576
up €60,576 (+18.8%), from €323,023 to €383,599
- Trade debts -€32,580
down €32,580 (-60.6%), from €53,771 to €21,191
- Profit (loss) carried forward +€28,515
up €28,515, from -€28,515 to €0
- Current portion of long-term debt +€15,316
up €15,316 (+77.7%), from €19,703 to €35,019
- Reserves -€12,347
down €12,347 (-4.3%), from €285,451 to €273,104
of which Distributable reserves: -€12,347
- Gross operating margin +€56,719
up €56,719 (+36.4%), from €155,860 to €212,579
- Depreciation -€13,800
down €13,800 (-22.2%), from €62,030 to €48,230
- Staff costs +€9,193
up €9,193 (+8.1%), from €113,854 to €123,047
- Financial charges +€7,563
up €7,563 (+83.5%), from €9,055 to €16,618
- Other operating charges +€7,279
up €7,279 (+433%), from €1,679 to €8,958
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 | €698,665 | €765,485 | +€66,820 | +9.6% |
| Fixed assets | 21/28 | €460,657 | €592,420 | +€131,763 | +28.6% |
| Intangible fixed assets | 21 | - | €9,051 | +€9,051 | |
| Tangible fixed assets | 22/27 | €460,272 | €582,984 | +€122,713 | +26.7% |
| Land and buildings | 22 | €318,520 | €411,753 | +€93,233 | +29.3% |
| Plant, machinery and equipment | 23 | €15,195 | €11,340 | -€3,855 | -25.4% |
| Furniture and vehicles | 24 | €31,900 | €88,088 | +€56,188 | +176% |
| Other tangible fixed assets | 26 | €94,656 | €71,802 | -€22,854 | -24.1% |
| Financial fixed assets | 28 | €385 | €385 | = | 0.0% |
| Current assets | 29/58 | €238,008 | €173,065 | -€64,943 | -27.3% |
| Stocks and contracts in progress | 3 | €64,588 | €54,953 | -€9,635 | -14.9% |
| Stocks | 30/36 | €64,588 | €54,953 | -€9,635 | -14.9% |
| Amounts receivable within one year | 40/41 | €38,660 | €37,858 | -€802 | -2.1% |
| Trade receivables | 40 | €38,660 | €35,019 | -€3,641 | -9.4% |
| Other amounts receivable | 41 | €0 | €2,839 | +€2,839 | |
| Cash at bank and in hand | 54/58 | €130,277 | €71,695 | -€58,582 | -45.0% |
| Deferred charges and accrued income | 490/1 | €4,482 | €8,559 | +€4,076 | +90.9% |
| Total equity and liabilities | 10/49 | €698,665 | €765,485 | +€66,820 | +9.6% |
| Equity | 10/15 | €276,936 | €293,104 | +€16,167 | +5.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €285,451 | €273,104 | -€12,347 | -4.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €285,451 | €273,104 | -€12,347 | -4.3% |
| Profit (loss) carried forward | 14 | -€28,515 | €0 | +€28,515 | |
| Amounts payable | 17/49 | €421,728 | €472,381 | +€50,653 | +12.0% |
| Amounts payable after more than one year | 17 | €323,023 | €383,599 | +€60,576 | +18.8% |
| Financial debts | 170/4 | €323,023 | €383,599 | +€60,576 | +18.8% |
| Amounts payable within one year | 42/48 | €98,705 | €88,782 | -€9,923 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €19,703 | €35,019 | +€15,316 | +77.7% |
| Trade debts | 44 | €53,771 | €21,191 | -€32,580 | -60.6% |
| Suppliers | 440/4 | €53,771 | €21,191 | -€32,580 | -60.6% |
| Taxes, remuneration and social security | 45 | €19,048 | €30,625 | +€11,577 | +60.8% |
| Taxes | 450/3 | €3,706 | €9,500 | +€5,794 | +156% |
| Remuneration and social security | 454/9 | €15,342 | €21,125 | +€5,783 | +37.7% |
| Other amounts payable | 47/48 | €6,184 | €1,947 | -€4,237 | -68.5% |
| Non-recurring operating income | 76A | - | €28,997 | +€28,997 | |
| Remuneration, social security and pensions | 62 | €113,854 | €123,047 | +€9,193 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,030 | €48,230 | -€13,800 | -22.2% |
| Other operating charges | 640/8 | €1,679 | €8,958 | +€7,279 | +433% |
| Gross operating margin | 9900 | €155,860 | €212,579 | +€56,719 | +36.4% |
| Operating profit (loss) | 9901 | -€21,703 | €32,345 | +€54,047 | |
| Financial income | 75/76B | €2,480 | €2,733 | +€253 | +10.2% |
| Recurring financial income | 75 | €2,480 | €2,733 | +€253 | +10.2% |
| Financial charges | 65/66B | €9,055 | €16,618 | +€7,563 | +83.5% |
| Recurring financial charges | 65 | €9,055 | €16,618 | +€7,563 | +83.5% |
| Profit (loss) for the period before taxes | 9903 | -€28,278 | €18,460 | +€46,737 | |
| Income taxes | 67/77 | €237 | €2,292 | +€2,056 | +869% |
| Profit (loss) for the period | 9904 | -€28,515 | €16,167 | +€44,682 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,515 | €16,167 | +€44,682 |
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 27 October 2026 via checked.be.