Standenbouw Lambrecht: 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.
Standenbouw Lambrecht
Largest movements
- Current investments +€82,412
up €82,412 (+50.9%), from €162,024 to €244,436
- Cash +€77,548
up €77,548 (+73.0%), from €106,224 to €183,771
mainly Net result for the year (+€158,086) and Depreciation (+€82,923)
- Receivables within one year -€29,878
down €29,878 (-28.4%), from €105,073 to €75,195
of which Trade receivables: -€27,069
- Other debts +€57,804
up €57,804 (+113%), from €51,125 to €108,929
- Reserves +€48,500
up €48,500 (+10.1%), from €479,658 to €528,158
of which Distributable reserves: +€48,500
- Accrued charges and deferred income +€24,096
up €24,096 (+159%), from €15,110 to €39,206
- Debts after one year -€20,060
down €20,060 (-47.7%), from €42,022 to €21,961
- Gross operating margin +€126,849
up €126,849 (+33.2%), from €381,838 to €508,687
- Staff costs +€50,302
up €50,302 (+36.4%), from €138,351 to €188,653
- Taxes +€19,307
up €19,307 (+38.8%), from €49,726 to €69,033
- Depreciation +€15,204
up €15,204 (+22.5%), from €67,719 to €82,923
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €692,512 | €815,979 | +€123,467 | +17.8% |
| Fixed assets | 21/28 | €302,129 | €295,143 | -€6,986 | -2.3% |
| Tangible fixed assets | 22/27 | €301,699 | €294,645 | -€7,054 | -2.3% |
| Land and buildings | 22 | €121,368 | €108,029 | -€13,339 | -11.0% |
| Plant, machinery and equipment | 23 | €51,791 | €59,395 | +€7,604 | +14.7% |
| Furniture and vehicles | 24 | €128,539 | €127,220 | -€1,319 | -1.0% |
| Financial fixed assets | 28 | €430 | €498 | +€69 | +15.9% |
| Current assets | 29/58 | €390,383 | €520,836 | +€130,453 | +33.4% |
| Stocks and contracts in progress | 3 | €5,311 | €6,490 | +€1,179 | +22.2% |
| Stocks | 30/36 | €5,311 | €6,490 | +€1,179 | +22.2% |
| Amounts receivable within one year | 40/41 | €105,073 | €75,195 | -€29,878 | -28.4% |
| Trade receivables | 40 | €84,458 | €57,389 | -€27,069 | -32.1% |
| Other amounts receivable | 41 | €20,615 | €17,806 | -€2,809 | -13.6% |
| Current investments | 50/53 | €162,024 | €244,436 | +€82,412 | +50.9% |
| Cash at bank and in hand | 54/58 | €106,224 | €183,771 | +€77,548 | +73.0% |
| Deferred charges and accrued income | 490/1 | €11,751 | €10,944 | -€807 | -6.9% |
| Total equity and liabilities | 10/49 | €692,512 | €815,979 | +€123,467 | +17.8% |
| Equity | 10/15 | €488,744 | €537,330 | +€48,586 | +9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €479,658 | €528,158 | +€48,500 | +10.1% |
| Tax-exempt reserves | 132 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €465,658 | €514,158 | +€48,500 | +10.4% |
| Profit (loss) carried forward | 14 | -€9,515 | -€9,429 | +€86 | +0.9% |
| Amounts payable | 17/49 | €203,768 | €278,650 | +€74,881 | +36.7% |
| Amounts payable after more than one year | 17 | €42,022 | €21,961 | -€20,060 | -47.7% |
| Financial debts | 170/4 | €42,022 | €21,961 | -€20,060 | -47.7% |
| Amounts payable within one year | 42/48 | €146,637 | €217,482 | +€70,845 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | €19,288 | €20,060 | +€772 | +4.0% |
| Trade debts | 44 | €34,625 | €42,052 | +€7,427 | +21.4% |
| Suppliers | 440/4 | €34,625 | €42,052 | +€7,427 | +21.4% |
| Taxes, remuneration and social security | 45 | €41,599 | €46,441 | +€4,841 | +11.6% |
| Taxes | 450/3 | €23,385 | €18,958 | -€4,427 | -18.9% |
| Remuneration and social security | 454/9 | €18,214 | €27,482 | +€9,268 | +50.9% |
| Other amounts payable | 47/48 | €51,125 | €108,929 | +€57,804 | +113% |
| Accrued charges and deferred income | 492/3 | €15,110 | €39,206 | +€24,096 | +159% |
| Non-recurring operating income | 76A | €1,184 | €1,083 | -€101 | -8.5% |
| Remuneration, social security and pensions | 62 | €138,351 | €188,653 | +€50,302 | +36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,719 | €82,923 | +€15,204 | +22.5% |
| Other operating charges | 640/8 | €9,777 | €11,376 | +€1,599 | +16.4% |
| Non-recurring operating charges | 66A | €234 | - | -€234 | |
| Gross operating margin | 9900 | €381,838 | €508,687 | +€126,849 | +33.2% |
| Operating profit (loss) | 9901 | €165,757 | €225,735 | +€59,978 | +36.2% |
| Financial income | 75/76B | €2,974 | €4,175 | +€1,201 | +40.4% |
| Recurring financial income | 75 | €2,974 | €4,175 | +€1,201 | +40.4% |
| Financial charges | 65/66B | €3,504 | €2,791 | -€713 | -20.3% |
| Recurring financial charges | 65 | €3,504 | €2,791 | -€713 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €165,228 | €227,119 | +€61,891 | +37.5% |
| Income taxes | 67/77 | €49,726 | €69,033 | +€19,307 | +38.8% |
| Profit (loss) for the period | 9904 | €115,502 | €158,086 | +€42,584 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €115,502 | €158,086 | +€42,584 | +36.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.