A. LECOMTE SPRL: what changed
Two fiscal 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.
A. LECOMTE SPRL
Largest movements
- Cash +€25,684
up €25,684 (+47.7%), from €53,880 to €79,564
mainly Net result for the year (+€33,059) and Depreciation (+€15,543)
- Tangible fixed assets -€15,543
down €15,543 (-29.3%), from €53,121 to €37,578
of which Furniture and vehicles: -€14,421
- Receivables within one year -€3,351
down €3,351 (-14.0%), from €23,910 to €20,559
- Debts after one year -€14,390
down €14,390 (-62.5%), from €23,026 to €8,636
- Reserves +€10,000
up €10,000 (+50.0%), from €20,000 to €30,000
- Profit (loss) carried forward +€9,309
up €9,309 (+30.1%), from €30,892 to €40,200
- Tax, wage and social debts +€5,661
up €5,661 (+38.9%), from €14,539 to €20,201
- Trade debts -€4,297
down €4,297 (-63.4%), from €6,773 to €2,477
- Gross operating margin +€14,110
up €14,110 (+29.2%), from €48,337 to €62,447
- Taxes +€3,015
up €3,015 (+35.1%), from €8,593 to €11,608
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.
Cash bridge derived
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 | €130,936 | €137,725 | +€6,790 | +5.2% |
| Fixed assets | 21/28 | €53,146 | €37,603 | -€15,543 | -29.2% |
| Tangible fixed assets | 22/27 | €53,121 | €37,578 | -€15,543 | -29.3% |
| Plant, machinery and equipment | 23 | €4,451 | €3,330 | -€1,122 | -25.2% |
| Furniture and vehicles | 24 | €48,669 | €34,248 | -€14,421 | -29.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €77,790 | €100,123 | +€22,333 | +28.7% |
| Amounts receivable within one year | 40/41 | €23,910 | €20,559 | -€3,351 | -14.0% |
| Other amounts receivable | 41 | €23,910 | €20,559 | -€3,351 | -14.0% |
| Cash at bank and in hand | 54/58 | €53,880 | €79,564 | +€25,684 | +47.7% |
| Total equity and liabilities | 10/49 | €130,936 | €137,725 | +€6,790 | +5.2% |
| Equity | 10/15 | €58,952 | €78,260 | +€19,309 | +32.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Distributable reserves | 133 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Profit (loss) carried forward | 14 | €30,892 | €40,200 | +€9,309 | +30.1% |
| Amounts payable | 17/49 | €71,984 | €59,465 | -€12,519 | -17.4% |
| Amounts payable after more than one year | 17 | €23,026 | €8,636 | -€14,390 | -62.5% |
| Financial debts | 170/4 | €23,026 | €8,636 | -€14,390 | -62.5% |
| Amounts payable within one year | 42/48 | €48,958 | €50,830 | +€1,871 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €13,884 | €14,390 | +€507 | +3.6% |
| Trade debts | 44 | €6,773 | €2,477 | -€4,297 | -63.4% |
| Suppliers | 440/4 | €6,773 | €2,477 | -€4,297 | -63.4% |
| Taxes, remuneration and social security | 45 | €14,539 | €20,201 | +€5,661 | +38.9% |
| Taxes | 450/3 | €14,539 | €20,201 | +€5,661 | +38.9% |
| Other amounts payable | 47/48 | €13,762 | €13,762 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,085 | €15,543 | +€458 | +3.0% |
| Other operating charges | 640/8 | €939 | €1,033 | +€94 | +10.1% |
| Gross operating margin | 9900 | €48,337 | €62,447 | +€14,110 | +29.2% |
| Operating profit (loss) | 9901 | €32,312 | €45,871 | +€13,558 | +42.0% |
| Financial charges | 65/66B | €1,698 | €1,204 | -€494 | -29.1% |
| Recurring financial charges | 65 | €1,698 | €1,204 | -€494 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €30,614 | €44,666 | +€14,052 | +45.9% |
| Income taxes | 67/77 | €8,593 | €11,608 | +€3,015 | +35.1% |
| Profit (loss) for the period | 9904 | €22,021 | €33,059 | +€11,037 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,021 | €33,059 | +€11,037 | +50.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.