AGRI LAMBERT LEMESTRE: 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.
AGRI LAMBERT LEMESTRE
Largest movements
- Tangible fixed assets +€32,594
up €32,594 (+4.6%), from €709,047 to €741,641
of which Plant, machinery and equipment: +€18,631
- Receivables within one year -€29,233
down €29,233 (-5.5%), from €530,764 to €501,530
of which Trade receivables: -€35,027
- Other debts +€71,294
up €71,294 (+8.5%), from €839,091 to €910,385
- Trade debts -€42,881
down €42,881 (-28.3%), from €151,574 to €108,692
- Debts after one year -€34,848
down €34,848 (-66.5%), from €52,410 to €17,562
- Profit (loss) carried forward +€14,814
up €14,814 (+10.2%), from €145,088 to €159,902
- Gross operating margin +€10,543
up €10,543 (+6.7%), from €156,633 to €167,176
- Depreciation +€6,362
up €6,362 (+4.4%), from €144,069 to €150,430
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 | €1,244,073 | €1,253,094 | +€9,022 | +0.7% |
| Fixed assets | 21/28 | €709,047 | €741,641 | +€32,594 | +4.6% |
| Tangible fixed assets | 22/27 | €709,047 | €741,641 | +€32,594 | +4.6% |
| Plant, machinery and equipment | 23 | €132,859 | €151,490 | +€18,631 | +14.0% |
| Furniture and vehicles | 24 | €576,189 | €590,151 | +€13,962 | +2.4% |
| Current assets | 29/58 | €535,025 | €511,453 | -€23,572 | -4.4% |
| Stocks and contracts in progress | 3 | €1,571 | €1,571 | = | 0.0% |
| Stocks | 30/36 | €1,571 | €1,571 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €530,764 | €501,530 | -€29,233 | -5.5% |
| Trade receivables | 40 | €521,256 | €486,230 | -€35,027 | -6.7% |
| Other amounts receivable | 41 | €9,507 | €15,301 | +€5,793 | +60.9% |
| Cash at bank and in hand | 54/58 | €2,419 | €8,352 | +€5,932 | +245% |
| Deferred charges and accrued income | 490/1 | €271 | - | -€271 | |
| Total equity and liabilities | 10/49 | €1,244,073 | €1,253,094 | +€9,022 | +0.7% |
| Equity | 10/15 | €166,208 | €181,022 | +€14,814 | +8.9% |
| Contributions | 10/11 | €19,200 | €19,200 | = | 0.0% |
| Reserves | 13 | €1,920 | €1,920 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,920 | €1,920 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,920 | €1,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,088 | €159,902 | +€14,814 | +10.2% |
| Amounts payable | 17/49 | €1,077,865 | €1,072,072 | -€5,792 | -0.5% |
| Amounts payable after more than one year | 17 | €52,410 | €17,562 | -€34,848 | -66.5% |
| Financial debts | 170/4 | €52,410 | €17,562 | -€34,848 | -66.5% |
| Amounts payable within one year | 42/48 | €1,025,454 | €1,054,511 | +€29,056 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €34,484 | €34,848 | +€365 | +1.1% |
| Trade debts | 44 | €151,574 | €108,692 | -€42,881 | -28.3% |
| Suppliers | 440/4 | €151,574 | €108,692 | -€42,881 | -28.3% |
| Taxes, remuneration and social security | 45 | €306 | €584 | +€279 | +91.1% |
| Taxes | 450/3 | €306 | €584 | +€279 | +91.1% |
| Other amounts payable | 47/48 | €839,091 | €910,385 | +€71,294 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144,069 | €150,430 | +€6,362 | +4.4% |
| Other operating charges | 640/8 | €1,524 | €666 | -€858 | -56.3% |
| Gross operating margin | 9900 | €156,633 | €167,176 | +€10,543 | +6.7% |
| Operating profit (loss) | 9901 | €11,040 | €16,079 | +€5,039 | +45.6% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €929 | €987 | +€58 | +6.3% |
| Recurring financial charges | 65 | €929 | €987 | +€58 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €10,116 | €15,092 | +€4,977 | +49.2% |
| Income taxes | 67/77 | €315 | €279 | -€36 | -11.5% |
| Profit (loss) for the period | 9904 | €9,801 | €14,814 | +€5,013 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,801 | €14,814 | +€5,013 | +51.1% |
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 24 October 2026 via checked.be.