LAMBERRIES: 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.
LAMBERRIES
Largest movements
- Tangible fixed assets -€631,759
down €631,759 (-13.2%), from €4.8m to €4.2m
of which Plant, machinery and equipment: -€468,421
- Receivables within one year +€275,794
up €275,794 (+60.9%), from €453,077 to €728,871
of which Other amounts receivable: +€182,789
- Cash -€247,594
down €247,594 (-21.2%), from €1.2m to €919,646
mainly Debts after one year (-€609,252) and Other debts (-€356,050)
- Stocks and contracts +€133,086
up €133,086 (+49.8%), from €267,115 to €400,201
- Current investments -€104,434
down €104,434 (-26.1%), from €400,000 to €295,566
- Debts after one year -€609,252
down €609,252 (-18.4%), from €3.3m to €2.7m
- Other debts -€356,050
down €356,050 (-49.4%), from €721,155 to €365,105
- Reserves +€242,099
up €242,099 (+12.8%), from €1.9m to €2.1m
- Current portion of long-term debt +€201,939
up €201,939 (+32.5%), from €620,484 to €822,423
- Staff costs -€107,956
down €107,956 (-14.6%), from €737,235 to €629,280
- Financial income +€50,575
up €50,575 (+110%), from €46,186 to €96,761
- Gross operating margin -€30,288
down €30,288 (-1.7%), from €1.7m to €1.7m
- Taxes +€20,530
up €20,530 (+72.7%), from €28,233 to €48,763
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 | €7,151,955 | €6,670,889 | -€481,065 | -6.7% |
| Fixed assets | 21/28 | €4,786,217 | €4,228,208 | -€558,009 | -11.7% |
| Tangible fixed assets | 22/27 | €4,784,737 | €4,152,978 | -€631,759 | -13.2% |
| Land and buildings | 22 | €1,906,489 | €1,744,903 | -€161,586 | -8.5% |
| Plant, machinery and equipment | 23 | €2,786,262 | €2,317,841 | -€468,421 | -16.8% |
| Furniture and vehicles | 24 | €91,986 | €90,233 | -€1,752 | -1.9% |
| Financial fixed assets | 28 | €1,480 | €75,230 | +€73,750 | +4,983% |
| Current assets | 29/58 | €2,365,738 | €2,442,682 | +€76,944 | +3.3% |
| Amounts receivable after more than one year | 29 | - | €25,197 | +€25,197 | |
| Other amounts receivable | 291 | - | €25,197 | +€25,197 | |
| Stocks and contracts in progress | 3 | €267,115 | €400,201 | +€133,086 | +49.8% |
| Stocks | 30/36 | €267,115 | €400,201 | +€133,086 | +49.8% |
| Amounts receivable within one year | 40/41 | €453,077 | €728,871 | +€275,794 | +60.9% |
| Trade receivables | 40 | €361,169 | €454,174 | +€93,005 | +25.8% |
| Other amounts receivable | 41 | €91,908 | €274,698 | +€182,789 | +199% |
| Current investments | 50/53 | €400,000 | €295,566 | -€104,434 | -26.1% |
| Cash at bank and in hand | 54/58 | €1,167,240 | €919,646 | -€247,594 | -21.2% |
| Deferred charges and accrued income | 490/1 | €78,306 | €73,200 | -€5,105 | -6.5% |
| Total equity and liabilities | 10/49 | €7,151,955 | €6,670,889 | -€481,065 | -6.7% |
| Equity | 10/15 | €2,270,348 | €2,518,831 | +€248,483 | +10.9% |
| Contributions | 10/11 | €222,000 | €222,000 | = | 0.0% |
| Reserves | 13 | €1,895,019 | €2,137,118 | +€242,099 | +12.8% |
| Distributable reserves | 133 | €1,895,019 | €2,137,118 | +€242,099 | +12.8% |
| Investment grants | 15 | €153,330 | €159,713 | +€6,384 | +4.2% |
| Provisions and deferred taxes | 16 | €8,070 | €8,406 | +€336 | +4.2% |
| Deferred taxes | 168 | €8,070 | €8,406 | +€336 | +4.2% |
| Amounts payable | 17/49 | €4,873,536 | €4,143,652 | -€729,884 | -15.0% |
| Amounts payable after more than one year | 17 | €3,311,371 | €2,702,119 | -€609,252 | -18.4% |
| Financial debts | 170/4 | €3,311,371 | €2,702,119 | -€609,252 | -18.4% |
| Amounts payable within one year | 42/48 | €1,536,754 | €1,418,252 | -€118,502 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €620,484 | €822,423 | +€201,939 | +32.5% |
| Trade debts | 44 | €188,203 | €214,584 | +€26,381 | +14.0% |
| Suppliers | 440/4 | €188,203 | €214,584 | +€26,381 | +14.0% |
| Taxes, remuneration and social security | 45 | €6,912 | €16,140 | +€9,227 | +133% |
| Taxes | 450/3 | €3,413 | €13,006 | +€9,593 | +281% |
| Remuneration and social security | 454/9 | €3,500 | €3,134 | -€366 | -10.5% |
| Other amounts payable | 47/48 | €721,155 | €365,105 | -€356,050 | -49.4% |
| Accrued charges and deferred income | 492/3 | €25,411 | €23,281 | -€2,130 | -8.4% |
| Remuneration, social security and pensions | 62 | €737,235 | €629,280 | -€107,956 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €826,902 | €824,957 | -€1,945 | -0.2% |
| Other operating charges | 640/8 | €12,021 | €11,420 | -€601 | -5.0% |
| Non-recurring operating charges | 66A | €384 | €0 | -€384 | -100% |
| Gross operating margin | 9900 | €1,742,300 | €1,712,012 | -€30,288 | -1.7% |
| Operating profit (loss) | 9901 | €165,757 | €246,356 | +€80,598 | +48.6% |
| Financial income | 75/76B | €46,186 | €96,761 | +€50,575 | +110% |
| Recurring financial income | 75 | €46,186 | €96,761 | +€50,575 | +110% |
| Financial charges | 65/66B | €51,396 | €56,357 | +€4,961 | +9.7% |
| Recurring financial charges | 65 | €51,396 | €56,357 | +€4,961 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €160,548 | €286,760 | +€126,212 | +78.6% |
| Transfer from deferred taxes | 780 | €2,115 | €4,102 | +€1,987 | +94.0% |
| Income taxes | 67/77 | €28,233 | €48,763 | +€20,530 | +72.7% |
| Profit (loss) for the period | 9904 | €134,430 | €242,099 | +€107,669 | +80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €134,430 | €242,099 | +€107,669 | +80.1% |
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 13 October 2026 via checked.be.