TIJS LAMBRECHTS: what changed
TIJS LAMBRECHTS
Largest movements
- Cash -€205,627
down €205,627 (-70.3%), from €292,421 to €86,794
mainly Contributions, distributions and other (-€869,685) and Tax, wage and social debts (-€59,355)
- Current investments -€189,644
down €189,644 (-29.6%), from €640,000 to €450,356
- Receivables within one year +€18,348
up €18,348 (+65.2%), from €28,136 to €46,485
- Reserves -€556,500
down €556,500 (-63.9%), from €870,535 to €314,035
- Other debts +€250,264
up €250,264 (+7,457%), from €3,356 to €253,620
- Tax, wage and social debts -€59,355
down €59,355 (-31.8%), from €186,817 to €127,462
of which Taxes: -€59,343
- Gross operating margin +€189,412
up €189,412 (+68.5%), from €276,695 to €466,107
- Taxes +€38,996
up €38,996 (+59.5%), from €65,568 to €104,564
- Financial income -€6,385
down €6,385 (-48.2%), from €13,257 to €6,872
- Depreciation +€5,383
up €5,383 (+15.0%), from €35,895 to €41,278
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 | €1,074,204 | €700,296 | -€373,908 | -34.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €105,011 | €113,001 | +€7,989 | +7.6% |
| Tangible fixed assets | 22/27 | €105,011 | €113,001 | +€7,989 | +7.6% |
| Plant, machinery and equipment | 23 | €20,090 | €31,124 | +€11,035 | +54.9% |
| Furniture and vehicles | 24 | €84,922 | €66,077 | -€18,845 | -22.2% |
| Other tangible fixed assets | 26 | - | €15,800 | +€15,800 | |
| Current assets | 29/58 | €969,193 | €587,296 | -€381,897 | -39.4% |
| Amounts receivable within one year | 40/41 | €28,136 | €46,485 | +€18,348 | +65.2% |
| Trade receivables | 40 | €28,136 | €46,485 | +€18,348 | +65.2% |
| Current investments | 50/53 | €640,000 | €450,356 | -€189,644 | -29.6% |
| Cash at bank and in hand | 54/58 | €292,421 | €86,794 | -€205,627 | -70.3% |
| Deferred charges and accrued income | 490/1 | €8,636 | €3,661 | -€4,974 | -57.6% |
| Total equity and liabilities | 10/49 | €1,074,204 | €700,296 | -€373,908 | -34.8% |
| Equity | 10/15 | €872,535 | €316,035 | -€556,500 | -63.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €870,535 | €314,035 | -€556,500 | -63.9% |
| Distributable reserves | 133 | €870,535 | €314,035 | -€556,500 | -63.9% |
| Amounts payable | 17/49 | €201,669 | €384,261 | +€182,592 | +90.5% |
| Amounts payable within one year | 42/48 | €201,669 | €384,124 | +€182,455 | +90.5% |
| Trade debts | 44 | €11,497 | €3,043 | -€8,454 | -73.5% |
| Suppliers | 440/4 | €11,497 | €3,043 | -€8,454 | -73.5% |
| Taxes, remuneration and social security | 45 | €186,817 | €127,462 | -€59,355 | -31.8% |
| Taxes | 450/3 | €186,036 | €126,693 | -€59,343 | -31.9% |
| Remuneration and social security | 454/9 | €781 | €769 | -€12 | -1.5% |
| Other amounts payable | 47/48 | €3,356 | €253,620 | +€250,264 | +7,457% |
| Accrued charges and deferred income | 492/3 | - | €137 | +€137 | |
| Remuneration, social security and pensions | 62 | €12,100 | €12,841 | +€741 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,895 | €41,278 | +€5,383 | +15.0% |
| Other operating charges | 640/8 | €285 | €296 | +€12 | +4.1% |
| Gross operating margin | 9900 | €276,695 | €466,107 | +€189,412 | +68.5% |
| Operating profit (loss) | 9901 | €228,415 | €411,692 | +€183,277 | +80.2% |
| Financial income | 75/76B | €13,257 | €6,872 | -€6,385 | -48.2% |
| Recurring financial income | 75 | €13,257 | €6,872 | -€6,385 | -48.2% |
| Financial charges | 65/66B | €56 | €815 | +€759 | +1,368% |
| Recurring financial charges | 65 | €56 | €815 | +€759 | +1,368% |
| Profit (loss) for the period before taxes | 9903 | €241,616 | €417,749 | +€176,133 | +72.9% |
| Income taxes | 67/77 | €65,568 | €104,564 | +€38,996 | +59.5% |
| Profit (loss) for the period | 9904 | €176,048 | €313,185 | +€137,136 | +77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €176,048 | €313,185 | +€137,136 | +77.9% |
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 3 November 2026 via checked.be.