Van Het Lambroeck: 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.
Van Het Lambroeck
Largest movements
- Tangible fixed assets +€147,025
up €147,025 (+22.0%), from €667,217 to €814,243
of which Land and buildings: +€172,617
- Stocks and contracts -€138,350
down €138,350 (-92.1%), from €150,182 to €11,832
- Debts after one year +€170,196
up €170,196 (+162%), from €105,105 to €275,302
- Profit (loss) carried forward -€166,987
down €166,987 (-62.3%), from -€267,887 to -€434,874
- Other debts +€51,489
up €51,489 (+12.9%), from €398,830 to €450,319
- Short-term financial debts -€50,000
no longer reported in 2025 (was €50,000)
- Gross operating margin -€92,838
down €92,838, from €3,066 to -€89,772
- Depreciation +€23,791
up €23,791 (+84.0%), from €28,328 to €52,118
- Financial charges +€8,729
up €8,729 (+119%), from €7,322 to €16,051
of which Financial charges: +€6,121
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 | €820,801 | €834,415 | +€13,614 | +1.7% |
| Fixed assets | 21/28 | €667,217 | €814,243 | +€147,025 | +22.0% |
| Tangible fixed assets | 22/27 | €667,217 | €814,243 | +€147,025 | +22.0% |
| Land and buildings | 22 | €624,995 | €797,612 | +€172,617 | +27.6% |
| Plant, machinery and equipment | 23 | €18,532 | €16,631 | -€1,901 | -10.3% |
| Furniture and vehicles | 24 | €23,691 | - | -€23,691 | |
| Current assets | 29/58 | €153,584 | €20,173 | -€133,411 | -86.9% |
| Stocks and contracts in progress | 3 | €150,182 | €11,832 | -€138,350 | -92.1% |
| Stocks | 30/36 | €150,182 | €11,832 | -€138,350 | -92.1% |
| Amounts receivable within one year | 40/41 | €987 | €5,050 | +€4,063 | +412% |
| Trade receivables | 40 | €659 | €4,370 | +€3,711 | +563% |
| Other amounts receivable | 41 | €328 | €680 | +€352 | +107% |
| Cash at bank and in hand | 54/58 | €1,016 | €1,529 | +€513 | +50.4% |
| Deferred charges and accrued income | 490/1 | €1,398 | €1,762 | +€364 | +26.0% |
| Total equity and liabilities | 10/49 | €820,801 | €834,415 | +€13,614 | +1.7% |
| Equity | 10/15 | €232,113 | €65,126 | -€166,987 | -71.9% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€267,887 | -€434,874 | -€166,987 | -62.3% |
| Amounts payable | 17/49 | €588,689 | €769,289 | +€180,601 | +30.7% |
| Amounts payable after more than one year | 17 | €105,105 | €275,302 | +€170,196 | +162% |
| Financial debts | 170/4 | €105,105 | €275,302 | +€170,196 | +162% |
| Amounts payable within one year | 42/48 | €482,808 | €491,215 | +€8,406 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €21,999 | €25,804 | +€3,804 | +17.3% |
| Financial debts | 43 | €50,000 | - | -€50,000 | |
| Credit institutions | 430/8 | €50,000 | - | -€50,000 | |
| Trade debts | 44 | €11,826 | €15,092 | +€3,266 | +27.6% |
| Suppliers | 440/4 | €11,826 | €15,092 | +€3,266 | +27.6% |
| Taxes, remuneration and social security | 45 | €153 | - | -€153 | |
| Taxes | 450/3 | €153 | - | -€153 | |
| Other amounts payable | 47/48 | €398,830 | €450,319 | +€51,489 | +12.9% |
| Accrued charges and deferred income | 492/3 | €775 | €2,773 | +€1,998 | +258% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,328 | €52,118 | +€23,791 | +84.0% |
| Other operating charges | 640/8 | €9,868 | €9,044 | -€823 | -8.3% |
| Non-recurring operating charges | 66A | €8,000 | - | -€8,000 | |
| Gross operating margin | 9900 | €3,066 | -€89,772 | -€92,838 | |
| Operating profit (loss) | 9901 | -€43,130 | -€150,935 | -€107,805 | -250% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.8% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.8% |
| Financial charges | 65/66B | €7,322 | €16,051 | +€8,729 | +119% |
| Recurring financial charges | 65 | €7,322 | €13,443 | +€6,121 | +83.6% |
| Non-recurring financial charges | 66B | - | €2,609 | +€2,609 | |
| Profit (loss) for the period before taxes | 9903 | -€50,448 | -€166,987 | -€116,538 | -231% |
| Profit (loss) for the period | 9904 | -€50,448 | -€166,987 | -€116,538 | -231% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,448 | -€166,987 | -€116,538 | -231% |
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 21 October 2026 via checked.be.