LAMBRECHTS AGRICOLE: 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.
LAMBRECHTS AGRICOLE
Largest movements
- Cash -€70,481
down €70,481 (-66.3%), from €106,240 to €35,760
mainly Stocks and contracts (-€36,973) and Other debts (-€28,951)
- Stocks and contracts +€36,973
up €36,973 (+70.4%), from €52,543 to €89,516
- Deferred charges and accrued income -€11,317
down €11,317 (-92.9%), from €12,176 to €859
- Receivables within one year -€7,778
down €7,778 (-25.7%), from €30,254 to €22,476
of which Trade receivables: -€7,788
- Other debts -€28,951
down €28,951 (-92.1%), from €31,435 to €2,483
- Tax, wage and social debts -€24,059
down €24,059 (-94.3%), from €25,500 to €1,441
- Advances received -€6,038
down €6,038 (-34.2%), from €17,638 to €11,600
- Profit (loss) carried forward +€3,983
up €3,983 (+4.6%), from €85,708 to €89,691
- Trade debts +€2,462
up €2,462 (+81.8%), from €3,009 to €5,471
- Gross operating margin -€46,485
down €46,485 (-89.5%), from €51,910 to €5,425
- Taxes -€12,495
down €12,495 (-89.3%), from €13,998 to €1,503
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 | €206,862 | €154,259 | -€52,603 | -25.4% |
| Fixed assets | 21/28 | €5,648 | €5,648 | = | 0.0% |
| Financial fixed assets | 28 | €5,648 | €5,648 | = | 0.0% |
| Current assets | 29/58 | €201,214 | €148,611 | -€52,603 | -26.1% |
| Stocks and contracts in progress | 3 | €52,543 | €89,516 | +€36,973 | +70.4% |
| Stocks | 30/36 | €52,543 | €89,516 | +€36,973 | +70.4% |
| Amounts receivable within one year | 40/41 | €30,254 | €22,476 | -€7,778 | -25.7% |
| Trade receivables | 40 | €30,254 | €22,466 | -€7,788 | -25.7% |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €106,240 | €35,760 | -€70,481 | -66.3% |
| Deferred charges and accrued income | 490/1 | €12,176 | €859 | -€11,317 | -92.9% |
| Total equity and liabilities | 10/49 | €206,862 | €154,259 | -€52,603 | -25.4% |
| Equity | 10/15 | €106,159 | €110,142 | +€3,983 | +3.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,708 | €89,691 | +€3,983 | +4.6% |
| Amounts payable | 17/49 | €100,702 | €44,117 | -€56,585 | -56.2% |
| Amounts payable within one year | 42/48 | €77,581 | €20,996 | -€56,585 | -72.9% |
| Trade debts | 44 | €3,009 | €5,471 | +€2,462 | +81.8% |
| Suppliers | 440/4 | €3,009 | €5,471 | +€2,462 | +81.8% |
| Advances received on contracts in progress | 46 | €17,638 | €11,600 | -€6,038 | -34.2% |
| Taxes, remuneration and social security | 45 | €25,500 | €1,441 | -€24,059 | -94.3% |
| Taxes | 450/3 | €25,500 | €1,441 | -€24,059 | -94.3% |
| Other amounts payable | 47/48 | €31,435 | €2,483 | -€28,951 | -92.1% |
| Accrued charges and deferred income | 492/3 | €23,121 | €23,121 | = | 0.0% |
| Other operating charges | 640/8 | €589 | €462 | -€127 | -21.5% |
| Gross operating margin | 9900 | €51,910 | €5,425 | -€46,485 | -89.5% |
| Operating profit (loss) | 9901 | €51,321 | €4,963 | -€46,358 | -90.3% |
| Financial income | 75/76B | €203 | €692 | +€489 | +241% |
| Recurring financial income | 75 | €203 | €692 | +€489 | +241% |
| Financial charges | 65/66B | €136 | €170 | +€35 | +25.4% |
| Recurring financial charges | 65 | €136 | €170 | +€35 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €51,388 | €5,485 | -€45,903 | -89.3% |
| Income taxes | 67/77 | €13,998 | €1,503 | -€12,495 | -89.3% |
| Profit (loss) for the period | 9904 | €37,390 | €3,983 | -€33,408 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,390 | €3,983 | -€33,408 | -89.3% |
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 30 October 2026 via checked.be.