LAMBERT NUTRITION: 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 NUTRITION
Largest movements
- Receivables within one year -€31,269
down €31,269 (-21.4%), from €145,965 to €114,696
of which Other amounts receivable: -€27,710
- Current investments +€13,922
up €13,922 (+13.4%), from €104,267 to €118,190
- Cash +€12,365
up €12,365 (+91.0%), from €13,592 to €25,957
mainly Net result for the year (+€41,515) and Receivables within one year (+€31,269)
- Reserves -€3,450
down €3,450 (-1.8%), from €195,520 to €192,070
- Gross operating margin -€3,716
down €3,716 (-5.3%), from €69,615 to €65,900
- Taxes -€1,454
down €1,454 (-6.1%), from €23,765 to €22,311
- Financial income -€996
no longer reported in 2025 (was €996)
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 | €264,398 | €260,287 | -€4,111 | -1.6% |
| Fixed assets | 21/28 | - | €875 | +€875 | |
| Tangible fixed assets | 22/27 | - | €875 | +€875 | |
| Furniture and vehicles | 24 | - | €875 | +€875 | |
| Current assets | 29/58 | €264,398 | €259,412 | -€4,985 | -1.9% |
| Amounts receivable within one year | 40/41 | €145,965 | €114,696 | -€31,269 | -21.4% |
| Trade receivables | 40 | €17,364 | €13,806 | -€3,559 | -20.5% |
| Other amounts receivable | 41 | €128,600 | €100,890 | -€27,710 | -21.5% |
| Current investments | 50/53 | €104,267 | €118,190 | +€13,922 | +13.4% |
| Cash at bank and in hand | 54/58 | €13,592 | €25,957 | +€12,365 | +91.0% |
| Deferred charges and accrued income | 490/1 | €574 | €570 | -€4 | -0.8% |
| Total equity and liabilities | 10/49 | €264,398 | €260,287 | -€4,111 | -1.6% |
| Equity | 10/15 | €214,120 | €210,670 | -€3,450 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €195,520 | €192,070 | -€3,450 | -1.8% |
| Distributable reserves | 133 | €195,520 | €192,070 | -€3,450 | -1.8% |
| Amounts payable | 17/49 | €50,277 | €49,617 | -€661 | -1.3% |
| Amounts payable within one year | 42/48 | €50,277 | €49,617 | -€661 | -1.3% |
| Trade debts | 44 | €1,227 | €500 | -€727 | -59.2% |
| Suppliers | 440/4 | €1,227 | €500 | -€727 | -59.2% |
| Taxes, remuneration and social security | 45 | €8,870 | €6,400 | -€2,470 | -27.8% |
| Taxes | 450/3 | €8,870 | €6,400 | -€2,470 | -27.8% |
| Other amounts payable | 47/48 | €40,181 | €42,717 | +€2,536 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184 | €23 | -€161 | -87.5% |
| Other operating charges | 640/8 | €899 | €935 | +€37 | +4.1% |
| Gross operating margin | 9900 | €69,615 | €65,900 | -€3,716 | -5.3% |
| Operating profit (loss) | 9901 | €68,533 | €64,942 | -€3,592 | -5.2% |
| Financial income | 75/76B | €996 | - | -€996 | |
| Recurring financial income | 75 | €996 | - | -€996 | |
| Financial charges | 65/66B | €1,465 | €1,115 | -€350 | -23.9% |
| Recurring financial charges | 65 | €1,465 | €1,115 | -€350 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €68,064 | €63,826 | -€4,237 | -6.2% |
| Income taxes | 67/77 | €23,765 | €22,311 | -€1,454 | -6.1% |
| Profit (loss) for the period | 9904 | €44,299 | €41,515 | -€2,784 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,299 | €41,515 | -€2,784 | -6.3% |
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 26 October 2026 via checked.be.