Ferme Lambié: 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.
Ferme Lambié
Largest movements
- Receivables within one year -€70,895
down €70,895 (-36.8%), from €192,765 to €121,870
of which Trade receivables: -€59,603
- Cash -€12,889
down €12,889 (-43.8%), from €29,434 to €16,545
mainly Net result for the year (-€48,226) and Investment in fixed assets (net) (-€36,235)
- Tangible fixed assets -€12,166
down €12,166 (-5.5%), from €221,112 to €208,947
of which Land and buildings: -€24,120
- Reserves -€66,702
down €66,702 (-45.5%), from €146,584 to €79,882
of which Distributable reserves: -€66,702
- Current portion of long-term debt -€35,906
down €35,906 (-57.7%), from €62,281 to €26,375
- Profit (loss) carried forward +€18,477
up €18,477 (+68.6%), from -€26,917 to -€8,441
- Debts after one year -€16,167
down €16,167 (-10.2%), from €158,833 to €142,666
- Trade debts +€11,891
up €11,891 (+17.5%), from €68,026 to €79,917
- Gross operating margin -€93,437
down €93,437 (-88.9%), from €105,095 to €11,658
- Taxes -€10,699
no longer reported in 2025 (was €10,699)
- Depreciation +€6,527
up €6,527 (+15.2%), from €43,006 to €49,534
- Financial charges +€5,343
up €5,343 (+187%), from €2,859 to €8,202
- Other operating charges +€1,530
up €1,530 (+216%), from €709 to €2,239
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 | €541,545 | €444,519 | -€97,026 | -17.9% |
| Fixed assets | 21/28 | €275,413 | €262,114 | -€13,299 | -4.8% |
| Intangible fixed assets | 21 | €33,213 | €32,080 | -€1,133 | -3.4% |
| Tangible fixed assets | 22/27 | €221,112 | €208,947 | -€12,166 | -5.5% |
| Land and buildings | 22 | €51,050 | €26,930 | -€24,120 | -47.2% |
| Plant, machinery and equipment | 23 | €11,258 | €34,636 | +€23,379 | +208% |
| Furniture and vehicles | 24 | €158,804 | €147,380 | -€11,424 | -7.2% |
| Financial fixed assets | 28 | €21,087 | €21,087 | = | 0.0% |
| Current assets | 29/58 | €266,132 | €182,405 | -€83,727 | -31.5% |
| Stocks and contracts in progress | 3 | €36,511 | €36,255 | -€256 | -0.7% |
| Stocks | 30/36 | €36,511 | €36,255 | -€256 | -0.7% |
| Amounts receivable within one year | 40/41 | €192,765 | €121,870 | -€70,895 | -36.8% |
| Trade receivables | 40 | €161,474 | €101,871 | -€59,603 | -36.9% |
| Other amounts receivable | 41 | €31,291 | €19,999 | -€11,292 | -36.1% |
| Cash at bank and in hand | 54/58 | €29,434 | €16,545 | -€12,889 | -43.8% |
| Deferred charges and accrued income | 490/1 | €7,422 | €7,735 | +€313 | +4.2% |
| Total equity and liabilities | 10/49 | €541,545 | €444,519 | -€97,026 | -17.9% |
| Equity | 10/15 | €242,737 | €194,511 | -€48,226 | -19.9% |
| Contributions | 10/11 | €123,070 | €123,070 | = | 0.0% |
| Reserves | 13 | €146,584 | €79,882 | -€66,702 | -45.5% |
| Non-distributable reserves | 130/1 | €10,307 | €10,307 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,307 | €10,307 | = | 0.0% |
| Distributable reserves | 133 | €136,277 | €69,575 | -€66,702 | -48.9% |
| Profit (loss) carried forward | 14 | -€26,917 | -€8,441 | +€18,477 | +68.6% |
| Amounts payable | 17/49 | €298,808 | €250,008 | -€48,800 | -16.3% |
| Amounts payable after more than one year | 17 | €158,833 | €142,666 | -€16,167 | -10.2% |
| Financial debts | 170/4 | €158,833 | €142,666 | -€16,167 | -10.2% |
| Amounts payable within one year | 42/48 | €139,939 | €107,342 | -€32,597 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €62,281 | €26,375 | -€35,906 | -57.7% |
| Trade debts | 44 | €68,026 | €79,917 | +€11,891 | +17.5% |
| Suppliers | 440/4 | €68,026 | €79,917 | +€11,891 | +17.5% |
| Taxes, remuneration and social security | 45 | €9,632 | €1,051 | -€8,582 | -89.1% |
| Taxes | 450/3 | €9,632 | €1,051 | -€8,582 | -89.1% |
| Accrued charges and deferred income | 492/3 | €36 | - | -€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,006 | €49,534 | +€6,527 | +15.2% |
| Other operating charges | 640/8 | €709 | €2,239 | +€1,530 | +216% |
| Gross operating margin | 9900 | €105,095 | €11,658 | -€93,437 | -88.9% |
| Operating profit (loss) | 9901 | €61,380 | -€40,115 | -€101,494 | |
| Financial income | 75/76B | €222 | €91 | -€131 | -59.0% |
| Recurring financial income | 75 | €222 | €91 | -€131 | -59.0% |
| Financial charges | 65/66B | €2,859 | €8,202 | +€5,343 | +187% |
| Recurring financial charges | 65 | €2,859 | €8,202 | +€5,343 | +187% |
| Profit (loss) for the period before taxes | 9903 | €58,742 | -€48,226 | -€106,968 | |
| Income taxes | 67/77 | €10,699 | - | -€10,699 | |
| Profit (loss) for the period | 9904 | €48,044 | -€48,226 | -€96,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,044 | -€48,226 | -€96,270 |
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 27 October 2026 via checked.be.