PETIT & LAMBERT: 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.
PETIT & LAMBERT
Largest movements
- Receivables within one year +€102,793
up €102,793 (+544%), from €18,904 to €121,697
- Tangible fixed assets -€90,669
down €90,669 (-15.9%), from €569,589 to €478,920
of which Land and buildings: -€63,514
- Intangible fixed assets -€87,500
down €87,500 (-11.8%), from €743,750 to €656,250
- Deferred charges and accrued income +€21,294
up €21,294 (+64.2%), from €33,159 to €54,453
- Tax, wage and social debts -€86,573
down €86,573 (-45.2%), from €191,585 to €105,012
of which Taxes: -€72,333
- Profit (loss) carried forward +€72,523
up €72,523 (+12.1%), from €597,893 to €670,415
- Debts after one year -€65,818
down €65,818 (-42.7%), from €153,992 to €88,174
- Gross operating margin +€86,754
up €86,754 (+8.4%), from €1.0m to €1.1m
- Staff costs +€36,133
up €36,133 (+4.9%), from €743,989 to €780,122
- Taxes +€23,501
up €23,501 (+80.8%), from €29,096 to €52,597
- Depreciation +€21,196
up €21,196 (+12.3%), from €171,916 to €193,111
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 | €1,814,607 | €1,744,957 | -€69,650 | -3.8% |
| Fixed assets | 21/28 | €1,313,364 | €1,135,195 | -€178,169 | -13.6% |
| Intangible fixed assets | 21 | €743,750 | €656,250 | -€87,500 | -11.8% |
| Tangible fixed assets | 22/27 | €569,589 | €478,920 | -€90,669 | -15.9% |
| Land and buildings | 22 | €411,888 | €348,374 | -€63,514 | -15.4% |
| Furniture and vehicles | 24 | €157,701 | €130,547 | -€27,155 | -17.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €501,243 | €609,762 | +€108,519 | +21.7% |
| Amounts receivable within one year | 40/41 | €18,904 | €121,697 | +€102,793 | +544% |
| Other amounts receivable | 41 | €18,904 | €121,697 | +€102,793 | +544% |
| Current investments | 50/53 | €15 | €15 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €449,165 | €433,597 | -€15,568 | -3.5% |
| Deferred charges and accrued income | 490/1 | €33,159 | €54,453 | +€21,294 | +64.2% |
| Total equity and liabilities | 10/49 | €1,814,607 | €1,744,957 | -€69,650 | -3.8% |
| Equity | 10/15 | €1,389,322 | €1,461,845 | +€72,523 | +5.2% |
| Contributions | 10/11 | €8,937 | €8,937 | = | 0.0% |
| Reserves | 13 | €782,492 | €782,492 | = | 0.0% |
| Distributable reserves | 133 | €782,492 | €782,492 | = | 0.0% |
| Profit (loss) carried forward | 14 | €597,893 | €670,415 | +€72,523 | +12.1% |
| Amounts payable | 17/49 | €425,285 | €283,113 | -€142,172 | -33.4% |
| Amounts payable after more than one year | 17 | €153,992 | €88,174 | -€65,818 | -42.7% |
| Financial debts | 170/4 | €153,992 | €88,174 | -€65,818 | -42.7% |
| Amounts payable within one year | 42/48 | €271,279 | €194,644 | -€76,634 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €75,825 | €73,818 | -€2,007 | -2.6% |
| Trade debts | 44 | €3,538 | €15,484 | +€11,946 | +338% |
| Suppliers | 440/4 | €1,801 | €13,439 | +€11,638 | +646% |
| Bills of exchange payable | 441 | €1,737 | €2,045 | +€308 | +17.7% |
| Taxes, remuneration and social security | 45 | €191,585 | €105,012 | -€86,573 | -45.2% |
| Taxes | 450/3 | €95,229 | €22,897 | -€72,333 | -76.0% |
| Remuneration and social security | 454/9 | €96,355 | €82,115 | -€14,240 | -14.8% |
| Other amounts payable | 47/48 | €331 | €331 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €15 | €295 | +€280 | +1,864% |
| Remuneration, social security and pensions | 62 | €743,989 | €780,122 | +€36,133 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €171,916 | €193,111 | +€21,196 | +12.3% |
| Other operating charges | 640/8 | €17,240 | €6,564 | -€10,677 | -61.9% |
| Gross operating margin | 9900 | €1,032,176 | €1,118,930 | +€86,754 | +8.4% |
| Operating profit (loss) | 9901 | €99,031 | €139,132 | +€40,101 | +40.5% |
| Financial income | 75/76B | €32 | €246 | +€214 | +662% |
| Recurring financial income | 75 | €32 | €246 | +€214 | +662% |
| Financial charges | 65/66B | €17,575 | €14,258 | -€3,317 | -18.9% |
| Recurring financial charges | 65 | €15,606 | €14,258 | -€1,347 | -8.6% |
| Non-recurring financial charges | 66B | €1,970 | - | -€1,970 | |
| Profit (loss) for the period before taxes | 9903 | €81,488 | €125,120 | +€43,632 | +53.5% |
| Income taxes | 67/77 | €29,096 | €52,597 | +€23,501 | +80.8% |
| Profit (loss) for the period | 9904 | €52,392 | €72,523 | +€20,130 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,392 | €72,523 | +€20,130 | +38.4% |
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 17 October 2026 via checked.be.