LAMBERTDIS: 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.
What changed
LAMBERTDIS
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€38,773
2024 · €5,835+€32,938
Equity
€237,388
2024 · €198,616+€38,773
Cash
€127,622
2024 · €71,067+€56,555
Balance sheet total
€1.4m
2024 · €1.5m-€83,037
Largest movements
Assets
- Tangible fixed assets -€90,769
down €90,769 (-7.8%), from €1.2m to €1.1m
- Cash +€56,555
up €56,555 (+79.6%), from €71,067 to €127,622
mainly Depreciation (+€92,050) and Net result for the year (+€38,773)
- Stocks and contracts -€32,188
down €32,188 (-17.7%), from €181,931 to €149,742
Equity and liabilities
- Debts after one year -€100,313
down €100,313 (-11.5%), from €873,432 to €773,119
- Profit (loss) carried forward +€38,773
up €38,773 (+84.8%), from -€45,718 to -€6,945
- Trade debts -€31,540
down €31,540 (-10.9%), from €289,566 to €258,026
Income statement
- Turnover +€196,079
up €196,079 (+4.9%), from €4.0m to €4.2m
- Purchases and services +€165,307
up €165,307 (+4.4%), from €3.8m to €3.9m
- Gross operating margin +€44,252
up €44,252 (+11.3%), from €391,106 to €435,358
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.
Result 2024
€5,835
Gross operating margin
+€44,252
Staff costs
+€3,951
Depreciation
-€2,409
Other operating charges
-€1,810
Financial income
-€14
Financial charges
-€4,477
Taxes
-€6,556
Result 2025
€38,773
raises the resultlowers the result
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.
From operations
+€155,278
Investment
-€1,122
Financing
-€97,602
Cash 2024
€71,067
From operations (derived)
+€155,278
Net result for the year
+€38,773
Depreciation
+€92,050
Stocks and contracts
+€32,188
Receivables within one year
+€2,681
Deferred charges and accrued income
+€13,794
Trade debts
-€31,540
Tax, wage and social debts
+€3,483
Accrued charges and deferred income
+€3,850
Investment (derived)
-€1,122
Investment in fixed assets (net)
-€1,122
Financing
-€97,602
Debts after one year
-€100,313
Current portion of long-term debt
+€2,712
Cash 2025
€127,622
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,510,846 | €1,427,810 | -€83,037 | -5.5% |
| Formation expenses | 20 | €1,444 | €1,285 | -€159 | -11.0% |
| Fixed assets | 21/28 | €1,165,319 | €1,074,551 | -€90,769 | -7.8% |
| Tangible fixed assets | 22/27 | €1,165,129 | €1,074,361 | -€90,769 | -7.8% |
| Land and buildings | 22 | €647,803 | €612,094 | -€35,709 | -5.5% |
| Plant, machinery and equipment | 23 | €405,933 | €374,035 | -€31,898 | -7.9% |
| Furniture and vehicles | 24 | €111,394 | €88,232 | -€23,162 | -20.8% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €344,083 | €351,974 | +€7,891 | +2.3% |
| Stocks and contracts in progress | 3 | €181,931 | €149,742 | -€32,188 | -17.7% |
| Stocks | 30/36 | €181,931 | €149,742 | -€32,188 | -17.7% |
| Amounts receivable within one year | 40/41 | €74,752 | €72,071 | -€2,681 | -3.6% |
| Trade receivables | 40 | €70,927 | €72,071 | +€1,144 | +1.6% |
| Other amounts receivable | 41 | €3,825 | - | -€3,825 | |
| Cash at bank and in hand | 54/58 | €71,067 | €127,622 | +€56,555 | +79.6% |
| Deferred charges and accrued income | 490/1 | €16,334 | €2,540 | -€13,794 | -84.5% |
| Total equity and liabilities | 10/49 | €1,510,846 | €1,427,810 | -€83,037 | -5.5% |
| Equity | 10/15 | €198,616 | €237,388 | +€38,773 | +19.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | €30,000 | = | 0.0% |
| Other | 1109/19 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €214,334 | €214,334 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €192,584 | €192,584 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,718 | -€6,945 | +€38,773 | +84.8% |
| Amounts payable | 17/49 | €1,312,230 | €1,190,421 | -€121,809 | -9.3% |
| Amounts payable after more than one year | 17 | €873,432 | €773,119 | -€100,313 | -11.5% |
| Financial debts | 170/4 | €873,432 | €773,119 | -€100,313 | -11.5% |
| Amounts payable within one year | 42/48 | €438,769 | €413,423 | -€25,346 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €97,601 | €100,313 | +€2,712 | +2.8% |
| Trade debts | 44 | €289,566 | €258,026 | -€31,540 | -10.9% |
| Suppliers | 440/4 | €289,566 | €258,026 | -€31,540 | -10.9% |
| Taxes, remuneration and social security | 45 | €51,601 | €55,084 | +€3,483 | +6.7% |
| Taxes | 450/3 | €7,821 | €18,632 | +€10,811 | +138% |
| Remuneration and social security | 454/9 | €43,780 | €36,452 | -€7,329 | -16.7% |
| Accrued charges and deferred income | 492/3 | €29 | €3,879 | +€3,850 | +13,275% |
| Turnover | 70 | €4,014,660 | €4,210,739 | +€196,079 | +4.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,780,016 | €3,945,323 | +€165,307 | +4.4% |
| Remuneration, social security and pensions | 62 | €232,029 | €228,078 | -€3,951 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,641 | €92,050 | +€2,409 | +2.7% |
| Other operating charges | 640/8 | €6,645 | €8,455 | +€1,810 | +27.2% |
| Gross operating margin | 9900 | €391,106 | €435,358 | +€44,252 | +11.3% |
| Operating profit (loss) | 9901 | €62,791 | €106,775 | +€43,985 | +70.0% |
| Financial income | 75/76B | €57 | €43 | -€14 | -25.1% |
| Recurring financial income | 75 | €57 | €43 | -€14 | -25.1% |
| Financial charges | 65/66B | €56,534 | €61,010 | +€4,477 | +7.9% |
| Recurring financial charges | 65 | €56,534 | €61,010 | +€4,477 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €6,314 | €45,808 | +€39,494 | +625% |
| Income taxes | 67/77 | €480 | €7,036 | +€6,556 | +1,367% |
| Profit (loss) for the period | 9904 | €5,835 | €38,773 | +€32,938 | +565% |
| Profit (loss) for the period to be appropriated | 9905 | €5,835 | €38,773 | +€32,938 | +565% |
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 18 October 2026 via checked.be.