AGRI-LAMBIE: what changed
Two fiscal 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-LAMBIE
Largest movements
- Cash -€15,334
down €15,334 (-13.6%), from €112,511 to €97,177
mainly Tax, wage and social debts (-€19,299) and Debts after one year (-€7,542)
- Deferred charges and accrued income -€6,744
no longer reported in 2025 (was €6,744)
- Tangible fixed assets -€2,659
down €2,659 (-3.9%), from €67,460 to €64,801
of which Furniture and vehicles: -€1,390
- Tax, wage and social debts -€19,299
down €19,299 (-91.5%), from €21,086 to €1,787
- Debts after one year -€7,542
no longer reported in 2025 (was €7,542)
- Profit (loss) carried forward +€2,482
up €2,482 (+9.6%), from -€25,772 to -€23,290
- Gross operating margin -€69,259
down €69,259 (-88.9%), from €77,933 to €8,673
- Taxes -€17,855
down €17,855 (-95.2%), from €18,751 to €896
- Financial charges -€12,690
down €12,690 (-98.2%), from €12,919 to €228
of which Non-recurring financial charges: -€9,119
- Depreciation -€4,798
down €4,798 (-64.3%), from €7,456 to €2,659
- Other operating charges -€2,666
down €2,666 (-52.5%), from €5,075 to €2,409
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.
Cash bridge derived
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 | €198,803 | €173,328 | -€25,474 | -12.8% |
| Fixed assets | 21/28 | €78,790 | €76,131 | -€2,659 | -3.4% |
| Tangible fixed assets | 22/27 | €67,460 | €64,801 | -€2,659 | -3.9% |
| Land and buildings | 22 | €58,511 | €58,511 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,098 | €829 | -€1,269 | -60.5% |
| Furniture and vehicles | 24 | €6,851 | €5,461 | -€1,390 | -20.3% |
| Financial fixed assets | 28 | €11,330 | €11,330 | = | 0.0% |
| Current assets | 29/58 | €120,013 | €97,197 | -€22,816 | -19.0% |
| Amounts receivable within one year | 40/41 | €758 | €20 | -€737 | -97.3% |
| Trade receivables | 40 | €737 | - | -€737 | |
| Other amounts receivable | 41 | €20 | €20 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €112,511 | €97,177 | -€15,334 | -13.6% |
| Deferred charges and accrued income | 490/1 | €6,744 | - | -€6,744 | |
| Total equity and liabilities | 10/49 | €198,803 | €173,328 | -€25,474 | -12.8% |
| Equity | 10/15 | €160,045 | €162,527 | +€2,482 | +1.6% |
| Contributions | 10/11 | €66,904 | €66,904 | = | 0.0% |
| Reserves | 13 | €118,913 | €118,913 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,690 | €6,690 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,690 | €6,690 | = | 0.0% |
| Distributable reserves | 133 | €112,223 | €112,223 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,772 | -€23,290 | +€2,482 | +9.6% |
| Amounts payable | 17/49 | €38,758 | €10,802 | -€27,956 | -72.1% |
| Amounts payable after more than one year | 17 | €7,542 | - | -€7,542 | |
| Financial debts | 170/4 | €7,542 | - | -€7,542 | |
| Amounts payable within one year | 42/48 | €31,216 | €10,802 | -€20,414 | -65.4% |
| Current portion of amounts payable after more than one year | 42 | €7,542 | €7,542 | = | 0.0% |
| Trade debts | 44 | €901 | €305 | -€597 | -66.2% |
| Suppliers | 440/4 | €901 | €305 | -€597 | -66.2% |
| Taxes, remuneration and social security | 45 | €21,086 | €1,787 | -€19,299 | -91.5% |
| Taxes | 450/3 | €21,086 | €1,787 | -€19,299 | -91.5% |
| Other amounts payable | 47/48 | €1,687 | €1,168 | -€519 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,456 | €2,659 | -€4,798 | -64.3% |
| Other operating charges | 640/8 | €5,075 | €2,409 | -€2,666 | -52.5% |
| Gross operating margin | 9900 | €77,933 | €8,673 | -€69,259 | -88.9% |
| Operating profit (loss) | 9901 | €65,402 | €3,606 | -€61,796 | -94.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1350.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1350.0% |
| Financial charges | 65/66B | €12,919 | €228 | -€12,690 | -98.2% |
| Recurring financial charges | 65 | €3,799 | €228 | -€3,571 | -94.0% |
| Non-recurring financial charges | 66B | €9,119 | - | -€9,119 | |
| Profit (loss) for the period before taxes | 9903 | €52,483 | €3,378 | -€49,105 | -93.6% |
| Income taxes | 67/77 | €18,751 | €896 | -€17,855 | -95.2% |
| Profit (loss) for the period | 9904 | €33,732 | €2,482 | -€31,251 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,732 | €2,482 | -€31,251 | -92.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.