TANDARTS LAMBRECHT: what changed
TANDARTS LAMBRECHT
Largest movements
- Cash -€81,219
down €81,219 (-44.7%), from €181,896 to €100,677
mainly Contributions, distributions and other (-€111,000) and Receivables within one year (-€59,681)
- Receivables within one year +€59,681
up €59,681 (+385%), from €15,499 to €75,181
of which Other amounts receivable: +€51,785
- Current investments +€3,000
up €3,000 (+54.5%), from €5,500 to €8,500
- Reserves -€62,401
down €62,401 (-32.5%), from €192,248 to €129,847
- Other debts +€40,663
up €40,663 (+519%), from €7,837 to €48,500
- Trade debts +€3,826
up €3,826 (+422%), from €907 to €4,733
- Gross operating margin +€15,456
up €15,456 (+38.5%), from €40,174 to €55,630
- Taxes -€6,915
down €6,915 (-50.8%), from €13,616 to €6,701
- Financial income +€1,689
up €1,689 (+11,449%), from €15 to €1,703
- Depreciation -€1,066
down €1,066 (-47.0%), from €2,269 to €1,203
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €204,203 | €186,268 | -€17,935 | -8.8% |
| Fixed assets | 21/28 | €1,308 | €105 | -€1,203 | -92.0% |
| Tangible fixed assets | 22/27 | €1,203 | - | -€1,203 | |
| Plant, machinery and equipment | 23 | €447 | - | -€447 | |
| Furniture and vehicles | 24 | €756 | - | -€756 | |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €202,895 | €186,163 | -€16,732 | -8.2% |
| Amounts receivable within one year | 40/41 | €15,499 | €75,181 | +€59,681 | +385% |
| Trade receivables | 40 | €36 | €7,933 | +€7,897 | +21,935% |
| Other amounts receivable | 41 | €15,463 | €67,248 | +€51,785 | +335% |
| Current investments | 50/53 | €5,500 | €8,500 | +€3,000 | +54.5% |
| Cash at bank and in hand | 54/58 | €181,896 | €100,677 | -€81,219 | -44.7% |
| Deferred charges and accrued income | 490/1 | - | €1,806 | +€1,806 | |
| Total equity and liabilities | 10/49 | €204,203 | €186,268 | -€17,935 | -8.8% |
| Equity | 10/15 | €194,248 | €131,847 | -€62,401 | -32.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €192,248 | €129,847 | -€62,401 | -32.5% |
| Distributable reserves | 133 | €192,248 | €129,847 | -€62,401 | -32.5% |
| Amounts payable | 17/49 | €9,954 | €54,420 | +€44,466 | +447% |
| Amounts payable within one year | 42/48 | €9,954 | €54,420 | +€44,466 | +447% |
| Trade debts | 44 | €907 | €4,733 | +€3,826 | +422% |
| Suppliers | 440/4 | €907 | €4,733 | +€3,826 | +422% |
| Taxes, remuneration and social security | 45 | €1,210 | €1,187 | -€23 | -1.9% |
| Taxes | 450/3 | €1,210 | €1,187 | -€23 | -1.9% |
| Other amounts payable | 47/48 | €7,837 | €48,500 | +€40,663 | +519% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,269 | €1,203 | -€1,066 | -47.0% |
| Other operating charges | 640/8 | €1,066 | €785 | -€281 | -26.3% |
| Gross operating margin | 9900 | €40,174 | €55,630 | +€15,456 | +38.5% |
| Operating profit (loss) | 9901 | €36,839 | €53,641 | +€16,802 | +45.6% |
| Financial income | 75/76B | €15 | €1,703 | +€1,689 | +11,449% |
| Recurring financial income | 75 | €15 | €1,703 | +€1,689 | +11,449% |
| Financial charges | 65/66B | €117 | €45 | -€72 | -61.4% |
| Recurring financial charges | 65 | €117 | €45 | -€72 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €36,737 | €55,300 | +€18,562 | +50.5% |
| Income taxes | 67/77 | €13,616 | €6,701 | -€6,915 | -50.8% |
| Profit (loss) for the period | 9904 | €23,121 | €48,599 | +€25,478 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €23,121 | €48,599 | +€25,478 | +110% |
Next steps
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.