BOUCHERIE LAMBOT: 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.
BOUCHERIE LAMBOT
Largest movements
- Cash +€115,622
up €115,622 (+37.0%), from €312,114 to €427,736
mainly Net result for the year (+€161,845) and Depreciation (+€65,774)
- Receivables within one year -€23,278
down €23,278 (-69.4%), from €33,550 to €10,273
of which Trade receivables: -€20,394
- Tangible fixed assets -€10,160
down €10,160 (-3.8%), from €266,323 to €256,163
of which Furniture and vehicles: -€18,972
- Reserves +€93,719
up €93,719 (+23.6%), from €396,842 to €490,561
- Debts after one year -€21,980
down €21,980 (-37.5%), from €58,620 to €36,640
- Tax, wage and social debts +€11,628
up €11,628 (+19.5%), from €59,667 to €71,295
of which Taxes: +€9,506
- Other debts -€11,525
down €11,525 (-15.1%), from €76,245 to €64,720
- Trade debts +€10,379
up €10,379 (+46.2%), from €22,456 to €32,835
- Gross operating margin -€63,287
down €63,287 (-9.3%), from €681,210 to €617,923
- Taxes -€15,743
down €15,743 (-17.3%), from €90,765 to €75,023
- Depreciation +€9,364
up €9,364 (+16.6%), from €56,410 to €65,774
- Staff costs -€8,666
down €8,666 (-2.7%), from €315,838 to €307,172
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 | €659,430 | €740,205 | +€80,776 | +12.2% |
| Fixed assets | 21/28 | €266,323 | €256,163 | -€10,160 | -3.8% |
| Tangible fixed assets | 22/27 | €266,323 | €256,163 | -€10,160 | -3.8% |
| Land and buildings | 22 | €137,645 | €148,465 | +€10,820 | +7.9% |
| Plant, machinery and equipment | 23 | €70,916 | €68,908 | -€2,008 | -2.8% |
| Furniture and vehicles | 24 | €57,762 | €38,791 | -€18,972 | -32.8% |
| Current assets | 29/58 | €393,107 | €484,042 | +€90,935 | +23.1% |
| Stocks and contracts in progress | 3 | €45,698 | €45,676 | -€22 | 0.0% |
| Stocks | 30/36 | €45,698 | €45,676 | -€22 | 0.0% |
| Amounts receivable within one year | 40/41 | €33,550 | €10,273 | -€23,278 | -69.4% |
| Trade receivables | 40 | €29,232 | €8,838 | -€20,394 | -69.8% |
| Other amounts receivable | 41 | €4,319 | €1,435 | -€2,884 | -66.8% |
| Cash at bank and in hand | 54/58 | €312,114 | €427,736 | +€115,622 | +37.0% |
| Deferred charges and accrued income | 490/1 | €1,744 | €357 | -€1,387 | -79.5% |
| Total equity and liabilities | 10/49 | €659,430 | €740,205 | +€80,776 | +12.2% |
| Equity | 10/15 | €418,339 | €511,529 | +€93,190 | +22.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €396,842 | €490,561 | +€93,719 | +23.6% |
| Distributable reserves | 133 | €396,842 | €490,561 | +€93,719 | +23.6% |
| Investment grants | 15 | €2,947 | €2,417 | -€529 | -18.0% |
| Amounts payable | 17/49 | €241,091 | €228,677 | -€12,414 | -5.1% |
| Amounts payable after more than one year | 17 | €58,620 | €36,640 | -€21,980 | -37.5% |
| Financial debts | 170/4 | €58,620 | €36,640 | -€21,980 | -37.5% |
| Amounts payable within one year | 42/48 | €182,470 | €192,036 | +€9,566 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €24,103 | €23,186 | -€917 | -3.8% |
| Trade debts | 44 | €22,456 | €32,835 | +€10,379 | +46.2% |
| Suppliers | 440/4 | €22,456 | €32,835 | +€10,379 | +46.2% |
| Taxes, remuneration and social security | 45 | €59,667 | €71,295 | +€11,628 | +19.5% |
| Taxes | 450/3 | €50,739 | €60,246 | +€9,506 | +18.7% |
| Remuneration and social security | 454/9 | €8,927 | €11,049 | +€2,122 | +23.8% |
| Other amounts payable | 47/48 | €76,245 | €64,720 | -€11,525 | -15.1% |
| Non-recurring operating income | 76A | €172,956 | - | -€172,956 | |
| Remuneration, social security and pensions | 62 | €315,838 | €307,172 | -€8,666 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,410 | €65,774 | +€9,364 | +16.6% |
| Other operating charges | 640/8 | €9,425 | €8,886 | -€539 | -5.7% |
| Non-recurring operating charges | 66A | €48 | €1 | -€48 | -98.7% |
| Gross operating margin | 9900 | €681,210 | €617,923 | -€63,287 | -9.3% |
| Operating profit (loss) | 9901 | €299,489 | €236,090 | -€63,399 | -21.2% |
| Financial income | 75/76B | €762 | €2,626 | +€1,864 | +244% |
| Recurring financial income | 75 | €762 | €2,626 | +€1,864 | +244% |
| Financial charges | 65/66B | €6,379 | €1,848 | -€4,530 | -71.0% |
| Recurring financial charges | 65 | €6,379 | €1,848 | -€4,530 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | €293,873 | €236,868 | -€57,005 | -19.4% |
| Income taxes | 67/77 | €90,765 | €75,023 | -€15,743 | -17.3% |
| Profit (loss) for the period | 9904 | €203,108 | €161,845 | -€41,262 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €203,108 | €161,845 | -€41,262 | -20.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.