TINE LAMBRECHTS: what changed
TINE LAMBRECHTS
Largest movements
- Current investments +€33,511
up €33,511 (+4,779%), from €701 to €34,212
- Tangible fixed assets +€4,162
up €4,162 (+76.7%), from €5,429 to €9,591
of which Plant, machinery and equipment: +€4,879
- Reserves +€32,259
up €32,259 (+257%), from €12,542 to €44,801
- Tax, wage and social debts +€3,413
up €3,413 (+93.5%), from €3,649 to €7,062
of which Taxes: +€3,913
- Other debts +€2,789
new in 2025: €2,789
- Trade debts -€821
down €821 (-28.7%), from €2,862 to €2,042
- Gross operating margin +€51,602
up €51,602, from -€5,570 to €46,032
- Taxes +€11,185
new in 2025: €11,185
- Depreciation +€495
up €495 (+26.6%), from €1,864 to €2,359
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,553 | €59,194 | +€37,641 | +175% |
| Fixed assets | 21/28 | €8,354 | €12,516 | +€4,162 | +49.8% |
| Tangible fixed assets | 22/27 | €5,429 | €9,591 | +€4,162 | +76.7% |
| Plant, machinery and equipment | 23 | €4,622 | €9,501 | +€4,879 | +106% |
| Furniture and vehicles | 24 | €807 | €89 | -€717 | -88.9% |
| Financial fixed assets | 28 | €2,925 | €2,925 | = | 0.0% |
| Current assets | 29/58 | €13,199 | €46,678 | +€33,479 | +254% |
| Amounts receivable within one year | 40/41 | €12,498 | €12,466 | -€32 | -0.3% |
| Trade receivables | 40 | €3,615 | €6,466 | +€2,851 | +78.9% |
| Other amounts receivable | 41 | €8,883 | €6,000 | -€2,883 | -32.5% |
| Current investments | 50/53 | €701 | €34,212 | +€33,511 | +4,779% |
| Total equity and liabilities | 10/49 | €21,553 | €59,194 | +€37,641 | +175% |
| Equity | 10/15 | €15,042 | €47,301 | +€32,259 | +214% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €12,542 | €44,801 | +€32,259 | +257% |
| Distributable reserves | 133 | €12,542 | €44,801 | +€32,259 | +257% |
| Amounts payable | 17/49 | €6,511 | €11,893 | +€5,381 | +82.6% |
| Amounts payable within one year | 42/48 | €6,511 | €11,893 | +€5,381 | +82.6% |
| Trade debts | 44 | €2,862 | €2,042 | -€821 | -28.7% |
| Suppliers | 440/4 | €2,862 | €2,042 | -€821 | -28.7% |
| Taxes, remuneration and social security | 45 | €3,649 | €7,062 | +€3,413 | +93.5% |
| Taxes | 450/3 | €1,449 | €5,362 | +€3,913 | +270% |
| Remuneration and social security | 454/9 | €2,200 | €1,700 | -€500 | -22.7% |
| Other amounts payable | 47/48 | - | €2,789 | +€2,789 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,864 | €2,359 | +€495 | +26.6% |
| Other operating charges | 640/8 | €528 | €174 | -€354 | -67.1% |
| Gross operating margin | 9900 | -€5,570 | €46,032 | +€51,602 | |
| Operating profit (loss) | 9901 | -€7,962 | €43,498 | +€51,460 | |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,016 | €43,444 | +€51,460 | |
| Income taxes | 67/77 | - | €11,185 | +€11,185 | |
| Profit (loss) for the period | 9904 | -€8,016 | €32,259 | +€40,275 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,016 | €32,259 | +€40,275 |
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 6 November 2026 via checked.be.