LAMBERT CHEMICALS: 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.
LAMBERT CHEMICALS
Largest movements
- Tangible fixed assets +€360,876
up €360,876 (+46.4%), from €777,764 to €1.1m
of which Land and buildings: +€373,482
- Cash +€85,915
up €85,915 (+132%), from €65,227 to €151,141
mainly Debts after one year (+€304,421) and Depreciation (+€152,915)
- Debts after one year +€304,421
up €304,421 (+44.8%), from €680,176 to €984,597
of which Financial debts: +€390,707
- Other debts +€65,972
up €65,972 (+26.5%), from €248,568 to €314,541
- Current portion of long-term debt +€44,555
up €44,555 (+73.1%), from €60,965 to €105,520
- Tax, wage and social debts +€40,833
up €40,833 (+74.3%), from €54,928 to €95,762
of which Taxes: +€36,551
- Gross operating margin -€93,489
down €93,489 (-9.9%), from €941,131 to €847,643
- Depreciation +€69,790
up €69,790 (+84.0%), from €83,125 to €152,915
- Taxes -€43,066
down €43,066 (-97.0%), from €44,420 to €1,354
- Financial charges +€20,115
up €20,115 (+71.7%), from €28,066 to €48,181
- Staff costs +€15,315
up €15,315 (+2.5%), from €600,795 to €616,111
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 | €2,395,241 | €2,875,124 | +€479,884 | +20.0% |
| Fixed assets | 21/28 | €777,764 | €1,158,086 | +€380,322 | +48.9% |
| Intangible fixed assets | 21 | - | €19,446 | +€19,446 | |
| Tangible fixed assets | 22/27 | €777,764 | €1,138,641 | +€360,876 | +46.4% |
| Land and buildings | 22 | €659,770 | €1,033,252 | +€373,482 | +56.6% |
| Plant, machinery and equipment | 23 | €70,096 | €69,880 | -€216 | -0.3% |
| Furniture and vehicles | 24 | €47,899 | €35,509 | -€12,390 | -25.9% |
| Current assets | 29/58 | €1,617,476 | €1,717,038 | +€99,562 | +6.2% |
| Amounts receivable after more than one year | 29 | €446,000 | €446,000 | = | 0.0% |
| Other amounts receivable | 291 | €446,000 | €446,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €479,696 | €472,305 | -€7,391 | -1.5% |
| Stocks | 30/36 | €479,696 | €472,305 | -€7,391 | -1.5% |
| Amounts receivable within one year | 40/41 | €608,912 | €612,328 | +€3,416 | +0.6% |
| Trade receivables | 40 | €542,009 | €536,069 | -€5,941 | -1.1% |
| Other amounts receivable | 41 | €66,903 | €76,259 | +€9,356 | +14.0% |
| Cash at bank and in hand | 54/58 | €65,227 | €151,141 | +€85,915 | +132% |
| Deferred charges and accrued income | 490/1 | €17,641 | €35,263 | +€17,622 | +99.9% |
| Total equity and liabilities | 10/49 | €2,395,241 | €2,875,124 | +€479,884 | +20.0% |
| Equity | 10/15 | €729,982 | €737,177 | +€7,195 | +1.0% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €427,482 | €434,677 | +€7,195 | +1.7% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €1,665,259 | €2,137,947 | +€472,688 | +28.4% |
| Amounts payable after more than one year | 17 | €680,176 | €984,597 | +€304,421 | +44.8% |
| Financial debts | 170/4 | €100,176 | €490,883 | +€390,707 | +390% |
| Other amounts payable | 178/9 | €580,000 | €493,714 | -€86,286 | -14.9% |
| Amounts payable within one year | 42/48 | €981,626 | €1,149,090 | +€167,464 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €60,965 | €105,520 | +€44,555 | +73.1% |
| Trade debts | 44 | €617,164 | €633,268 | +€16,104 | +2.6% |
| Suppliers | 440/4 | €617,164 | €633,268 | +€16,104 | +2.6% |
| Taxes, remuneration and social security | 45 | €54,928 | €95,762 | +€40,833 | +74.3% |
| Taxes | 450/3 | €1,432 | €37,984 | +€36,551 | +2,552% |
| Remuneration and social security | 454/9 | €53,496 | €57,778 | +€4,282 | +8.0% |
| Other amounts payable | 47/48 | €248,568 | €314,541 | +€65,972 | +26.5% |
| Accrued charges and deferred income | 492/3 | €3,457 | €4,261 | +€803 | +23.2% |
| Remuneration, social security and pensions | 62 | €600,795 | €616,111 | +€15,315 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,125 | €152,915 | +€69,790 | +84.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €345 | - | -€345 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,015 | -€2,023 | -€1,008 | -99.4% |
| Gross operating margin | 9900 | €941,131 | €847,643 | -€93,489 | -9.9% |
| Operating profit (loss) | 9901 | €257,881 | €80,641 | -€177,240 | -68.7% |
| Financial income | 75/76B | €19,823 | €11,089 | -€8,733 | -44.1% |
| Recurring financial income | 75 | €19,823 | €11,089 | -€8,733 | -44.1% |
| Financial charges | 65/66B | €28,066 | €48,181 | +€20,115 | +71.7% |
| Recurring financial charges | 65 | €28,066 | €48,181 | +€20,115 | +71.7% |
| Profit (loss) for the period before taxes | 9903 | €249,638 | €43,549 | -€206,089 | -82.6% |
| Transfer from deferred taxes | 780 | €3,551 | - | -€3,551 | |
| Income taxes | 67/77 | €44,420 | €1,354 | -€43,066 | -97.0% |
| Profit (loss) for the period | 9904 | €208,769 | €42,195 | -€166,574 | -79.8% |
| Transfer from tax-exempt reserves | 789 | €7,686 | - | -€7,686 | |
| Profit (loss) for the period to be appropriated | 9905 | €216,455 | €42,195 | -€174,260 | -80.5% |
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 22 October 2026 via checked.be.