Lambiotte et Compagnie: 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
Lambiotte et Compagnie
NACE 46.851, Wholesale of industrial chemicals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.9m
2024 · €2.0m-€196,888
Equity
€25.1m
2024 · €22.9m+€2.2m
Cash
€8.8m
2024 · €7.8m+€968,002
Balance sheet total
€32.0m
2024 · €29.5m+€2.4m
Largest movements
Assets
- Cash +€968,002
up €968,002 (+12.4%), from €7.8m to €8.8m
mainly Net result for the year (+€1.9m) and Depreciation (+€686,894)
- Current investments +€635,559
up €635,559 (+7.4%), from €8.5m to €9.2m
- Stocks and contracts +€488,102
up €488,102 (+12.8%), from €3.8m to €4.3m
- Receivables within one year +€464,918
up €464,918 (+9.2%), from €5.1m to €5.5m
of which Other amounts receivable: +€501,909
Equity and liabilities
- Profit (loss) carried forward +€1.9m
up €1.9m (+8.8%), from €21.1m to €23.0m
- Trade debts -€548,628
down €548,628 (-28.2%), from €1.9m to €1.4m
- Provisions +€454,726
up €454,726 (+25.7%), from €1.8m to €2.2m
of which Provisions for liabilities and charges: +€459,941
- Investment grants +€377,982
up €377,982 (+243%), from €155,382 to €533,364
Income statement
- Services and other goods -€428,943
down €428,943 (-9.3%), from €4.6m to €4.2m
- Other operating income -€401,086
down €401,086 (-13.1%), from €3.1m to €2.7m
- Financial charges +€248,434
up €248,434 (+627%), from €39,602 to €288,036
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
€2.0m
Turnover
-€101,462
Other operating income
-€401,086
Goods and materials
+€127,791
Services and other goods
+€428,943
Staff costs
+€8,954
Depreciation
+€60,518
Provisions
-€162,093
Other operating charges
-€19,764
Other operating items
-€26,967
Financial income
+€78,459
Financial charges
-€248,434
Taxes
+€58,545
Deferred taxes and other
-€292
Result 2025
€1.9m
raises the resultlowers the resultnot broken down further in the accounts
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
+€1.9m
Investment
-€1.3m
Financing
+€359,282
Cash 2024
€7.8m
From operations (derived)
+€1.9m
Net result for the year
+€1.9m
Depreciation
+€686,894
Stocks and contracts
-€488,102
Receivables within one year
-€464,918
Deferred charges and accrued income
+€41,447
Provisions
+€454,726
Trade debts
-€548,628
Tax, wage and social debts
-€95,608
Advances received
+€29,870
Other debts
+€180,542
Accrued charges and deferred income
+€212,070
Investment (derived)
-€1.3m
Investment in fixed assets (net)
-€614,960
Current investments
-€635,559
Financing
+€359,282
Current portion of long-term debt
-€14,425
Short-term financial debts
-€4,275
Contributions, distributions and other
+€377,982
Cash 2025
€8.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,533,030 | €31,976,230 | +€2.4m | +8.3% |
| Fixed assets | 21/28 | €3,305,878 | €3,233,944 | -€71,934 | -2.2% |
| Intangible fixed assets | 21 | €45,710 | €54,379 | +€8,670 | +19.0% |
| Tangible fixed assets | 22/27 | €3,260,168 | €3,178,657 | -€81,511 | -2.5% |
| Land and buildings | 22 | €1,658,795 | €1,597,130 | -€61,665 | -3.7% |
| Plant, machinery and equipment | 23 | €1,556,616 | €1,470,349 | -€86,267 | -5.5% |
| Furniture and vehicles | 24 | €44,757 | €104,361 | +€59,604 | +133% |
| Other tangible fixed assets | 26 | - | €6,817 | +€6,817 | |
| Financial fixed assets | 28 | - | €907 | +€907 | |
| Other financial fixed assets | 284/8 | - | €907 | +€907 | |
| Amounts receivable and cash guarantees | 285/8 | - | €907 | +€907 | |
| Current assets | 29/58 | €26,227,153 | €28,742,286 | +€2.5m | +9.6% |
| Amounts receivable after more than one year | 29 | €725,000 | €725,000 | = | 0.0% |
| Other amounts receivable | 291 | €725,000 | €725,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,817,706 | €4,305,808 | +€488,102 | +12.8% |
| Stocks | 30/36 | €3,817,706 | €4,305,808 | +€488,102 | +12.8% |
| Raw materials and consumables | 30/31 | €745,237 | €818,614 | +€73,377 | +9.8% |
| Finished goods | 33 | €3,072,469 | €3,487,194 | +€414,725 | +13.5% |
| Amounts receivable within one year | 40/41 | €5,075,823 | €5,540,741 | +€464,918 | +9.2% |
| Trade receivables | 40 | €3,899,167 | €3,862,175 | -€36,992 | -0.9% |
| Other amounts receivable | 41 | €1,176,656 | €1,678,566 | +€501,909 | +42.7% |
| Current investments | 50/53 | €8,537,163 | €9,172,722 | +€635,559 | +7.4% |
| Other investments | 51/53 | €8,537,163 | €9,172,722 | +€635,559 | +7.4% |
| Cash at bank and in hand | 54/58 | €7,820,912 | €8,788,914 | +€968,002 | +12.4% |
| Deferred charges and accrued income | 490/1 | €250,548 | €209,101 | -€41,447 | -16.5% |
| Total equity and liabilities | 10/49 | €29,533,030 | €31,976,230 | +€2.4m | +8.3% |
| Equity | 10/15 | €22,881,077 | €25,110,005 | +€2.2m | +9.7% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Revaluation surpluses | 12 | €187,086 | €187,086 | = | 0.0% |
| Reserves | 13 | €893,460 | €877,816 | -€15,644 | -1.8% |
| Non-distributable reserves | 130/1 | €54,953 | €54,953 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,953 | €4,953 | = | 0.0% |
| Tax-exempt reserves | 132 | €238,507 | €222,863 | -€15,644 | -6.6% |
| Distributable reserves | 133 | €600,000 | €600,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,145,149 | €23,011,739 | +€1.9m | +8.8% |
| Investment grants | 15 | €155,382 | €533,364 | +€377,982 | +243% |
| Provisions and deferred taxes | 16 | €1,772,331 | €2,227,057 | +€454,726 | +25.7% |
| Provisions for liabilities and charges | 160/5 | €1,693,444 | €2,153,385 | +€459,941 | +27.2% |
| Major repairs and maintenance | 162 | €1,030,791 | €1,000,954 | -€29,836 | -2.9% |
| Environmental obligations | 163 | €523,389 | €945,261 | +€421,872 | +80.6% |
| Other liabilities and charges | 164/5 | €139,265 | €207,170 | +€67,905 | +48.8% |
| Deferred taxes | 168 | €78,886 | €73,672 | -€5,215 | -6.6% |
| Amounts payable | 17/49 | €4,879,622 | €4,639,168 | -€240,454 | -4.9% |
| Amounts payable within one year | 42/48 | €4,838,844 | €4,386,320 | -€452,525 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €14,425 | - | -€14,425 | |
| Financial debts | 43 | €12,861 | €8,586 | -€4,275 | -33.2% |
| Credit institutions | 430/8 | €12,861 | €8,586 | -€4,275 | -33.2% |
| Trade debts | 44 | €1,942,392 | €1,393,764 | -€548,628 | -28.2% |
| Suppliers | 440/4 | €1,942,392 | €1,393,764 | -€548,628 | -28.2% |
| Advances received on contracts in progress | 46 | - | €29,870 | +€29,870 | |
| Taxes, remuneration and social security | 45 | €805,532 | €709,924 | -€95,608 | -11.9% |
| Taxes | 450/3 | €36,155 | €8,143 | -€28,012 | -77.5% |
| Remuneration and social security | 454/9 | €769,378 | €701,782 | -€67,596 | -8.8% |
| Other amounts payable | 47/48 | €2,063,635 | €2,244,176 | +€180,542 | +8.7% |
| Accrued charges and deferred income | 492/3 | €40,778 | €252,849 | +€212,070 | +520% |
| Operating income | 70/76A | €27,275,720 | €26,727,222 | -€548,498 | -2.0% |
| Turnover | 70 | €23,761,700 | €23,660,238 | -€101,462 | -0.4% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €457,763 | €414,725 | -€43,038 | -9.4% |
| Other operating income | 74 | €3,052,437 | €2,651,351 | -€401,086 | -13.1% |
| Non-recurring operating income | 76A | €3,820 | €907 | -€2,913 | -76.2% |
| Operating charges | 60/66A | €24,754,275 | €24,290,942 | -€463,333 | -1.9% |
| Goods for resale, raw materials and consumables | 60 | €14,413,900 | €14,286,109 | -€127,791 | -0.9% |
| Purchases | 600/8 | €14,447,513 | €14,359,486 | -€88,026 | -0.6% |
| Change in stocks: decrease (increase) | 609 | -€33,612 | -€73,377 | -€39,765 | -118% |
| Services and other goods | 61 | €4,608,341 | €4,179,398 | -€428,943 | -9.3% |
| Remuneration, social security and pensions | 62 | €4,569,285 | €4,560,331 | -€8,954 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €747,412 | €686,894 | -€60,518 | -8.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €297,848 | €459,941 | +€162,093 | +54.4% |
| Other operating charges | 640/8 | €98,457 | €118,221 | +€19,764 | +20.1% |
| Non-recurring operating charges | 66A | €19,033 | €49 | -€18,984 | -99.7% |
| Operating profit (loss) | 9901 | €2,521,446 | €2,436,280 | -€85,166 | -3.4% |
| Financial income | 75/76B | €300,475 | €378,934 | +€78,459 | +26.1% |
| Recurring financial income | 75 | €300,475 | €378,934 | +€78,459 | +26.1% |
| Income from current assets | 751 | €152,542 | €266,645 | +€114,103 | +74.8% |
| Other financial income | 752/9 | €147,933 | €112,290 | -€35,643 | -24.1% |
| Financial charges | 65/66B | €39,602 | €288,036 | +€248,434 | +627% |
| Recurring financial charges | 65 | €39,602 | €288,036 | +€248,434 | +627% |
| Debt charges | 650 | €32,219 | €29,062 | -€3,157 | -9.8% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€62,701 | - | +€62,701 | |
| Other financial charges | 652/9 | €70,084 | €258,974 | +€188,890 | +270% |
| Profit (loss) for the period before taxes | 9903 | €2,782,319 | €2,527,178 | -€255,141 | -9.2% |
| Transfer from deferred taxes | 780 | €5,507 | €5,215 | -€292 | -5.3% |
| Income taxes | 67/77 | €739,992 | €681,447 | -€58,545 | -7.9% |
| Taxes | 670/3 | €741,585 | €681,447 | -€60,138 | -8.1% |
| Tax adjustments and reversals of tax provisions | 77 | €1,592 | - | -€1,592 | |
| Profit (loss) for the period | 9904 | €2,047,834 | €1,850,946 | -€196,888 | -9.6% |
| Transfer from tax-exempt reserves | 789 | €16,521 | €15,644 | -€877 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,064,355 | €1,866,590 | -€197,765 | -9.6% |
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 25 October 2026 via checked.be.