Collard & Lambert: what changed
Collard & Lambert
Largest movements
- Receivables within one year +€141,756
up €141,756 (+64.9%), from €218,502 to €360,259
of which Other amounts receivable: +€79,381
- Tangible fixed assets -€52,383
down €52,383 (-8.7%), from €604,509 to €552,126
of which Furniture and vehicles: -€34,422
- Cash -€21,677
down €21,677 (-18.5%), from €117,006 to €95,329
mainly Receivables within one year (-€141,756) and Debts after one year (-€110,000)
- Debts after one year -€110,000
down €110,000 (-19.4%), from €566,985 to €456,985
- Tax, wage and social debts +€96,302
up €96,302 (+242%), from €39,826 to €136,129
of which Taxes: +€105,313
- Reserves +€62,000
up €62,000 (+23.2%), from €266,860 to €328,860
of which Distributable reserves: +€62,000
- Current portion of long-term debt +€45,694
up €45,694 (+1,466%), from €3,116 to €48,810
- Other debts -€25,008
down €25,008 (-48.0%), from €52,066 to €27,058
- Gross operating margin -€18,808
down €18,808 (-6.2%), from €304,312 to €285,504
- Staff costs -€12,767
down €12,767 (-9.1%), from €139,997 to €127,230
- Other operating charges -€10,052
down €10,052 (-55.8%), from €18,018 to €7,966
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 | €940,835 | €1,008,363 | +€67,529 | +7.2% |
| Fixed assets | 21/28 | €604,586 | €552,203 | -€52,383 | -8.7% |
| Tangible fixed assets | 22/27 | €604,509 | €552,126 | -€52,383 | -8.7% |
| Land and buildings | 22 | €510,388 | €494,865 | -€15,523 | -3.0% |
| Plant, machinery and equipment | 23 | €4,024 | €1,586 | -€2,438 | -60.6% |
| Furniture and vehicles | 24 | €90,097 | €55,675 | -€34,422 | -38.2% |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €336,248 | €456,160 | +€119,912 | +35.7% |
| Amounts receivable within one year | 40/41 | €218,502 | €360,259 | +€141,756 | +64.9% |
| Trade receivables | 40 | €165,988 | €228,363 | +€62,376 | +37.6% |
| Other amounts receivable | 41 | €52,514 | €131,895 | +€79,381 | +151% |
| Cash at bank and in hand | 54/58 | €117,006 | €95,329 | -€21,677 | -18.5% |
| Deferred charges and accrued income | 490/1 | €740 | €573 | -€167 | -22.6% |
| Total equity and liabilities | 10/49 | €940,835 | €1,008,363 | +€67,529 | +7.2% |
| Equity | 10/15 | €276,904 | €339,381 | +€62,477 | +22.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €266,860 | €328,860 | +€62,000 | +23.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €265,000 | €327,000 | +€62,000 | +23.4% |
| Profit (loss) carried forward | 14 | €3,844 | €4,321 | +€477 | +12.4% |
| Amounts payable | 17/49 | €663,930 | €668,982 | +€5,052 | +0.8% |
| Amounts payable after more than one year | 17 | €566,985 | €456,985 | -€110,000 | -19.4% |
| Financial debts | 170/4 | €566,985 | €456,985 | -€110,000 | -19.4% |
| Amounts payable within one year | 42/48 | €96,945 | €211,997 | +€115,052 | +119% |
| Current portion of amounts payable after more than one year | 42 | €3,116 | €48,810 | +€45,694 | +1,466% |
| Trade debts | 44 | €1,936 | - | -€1,936 | |
| Suppliers | 440/4 | €1,936 | - | -€1,936 | |
| Taxes, remuneration and social security | 45 | €39,826 | €136,129 | +€96,302 | +242% |
| Taxes | 450/3 | €21,133 | €126,447 | +€105,313 | +498% |
| Remuneration and social security | 454/9 | €18,693 | €9,682 | -€9,011 | -48.2% |
| Other amounts payable | 47/48 | €52,066 | €27,058 | -€25,008 | -48.0% |
| Remuneration, social security and pensions | 62 | €139,997 | €127,230 | -€12,767 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,380 | €52,393 | +€1,013 | +2.0% |
| Other operating charges | 640/8 | €18,018 | €7,966 | -€10,052 | -55.8% |
| Gross operating margin | 9900 | €304,312 | €285,504 | -€18,808 | -6.2% |
| Operating profit (loss) | 9901 | €94,916 | €97,914 | +€2,998 | +3.2% |
| Financial income | 75/76B | €6 | €0 | -€5 | -96.9% |
| Recurring financial income | 75 | €6 | €0 | -€5 | -96.9% |
| Financial charges | 65/66B | €12,209 | €9,213 | -€2,995 | -24.5% |
| Recurring financial charges | 65 | €12,209 | €9,213 | -€2,995 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €82,713 | €88,701 | +€5,988 | +7.2% |
| Income taxes | 67/77 | €23,883 | €26,225 | +€2,342 | +9.8% |
| Profit (loss) for the period | 9904 | €58,830 | €62,477 | +€3,646 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,830 | €62,477 | +€3,646 | +6.2% |
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.