Accessoires Leduc: 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.
Accessoires Leduc
Largest movements
- Deferred charges and accrued income +€30,466
up €30,466 (+2,611%), from €1,167 to €31,633
- Receivables within one year +€5,181
up €5,181 (+14.4%), from €35,913 to €41,094
of which Trade receivables: +€5,181
- Cash +€4,122
up €4,122 (+13.5%), from €30,624 to €34,746
mainly Tax, wage and social debts (+€25,542) and Trade debts (+€14,842)
- Tax, wage and social debts +€25,542
up €25,542 (+97.5%), from €26,208 to €51,751
of which Remuneration and social security: +€18,070
- Trade debts +€14,842
up €14,842 (+53.5%), from €27,748 to €42,590
- Financial income -€2,365
down €2,365 (-91.6%), from €2,582 to €217
- Financial charges -€2,004
down €2,004 (-61.0%), from €3,284 to €1,281
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,159 | €186,659 | +€40,501 | +27.7% |
| Fixed assets | 21/28 | €2,907 | €3,639 | +€732 | +25.2% |
| Tangible fixed assets | 22/27 | €1,377 | €2,109 | +€732 | +53.1% |
| Other tangible fixed assets | 26 | €1,377 | €2,109 | +€732 | +53.1% |
| Financial fixed assets | 28 | €1,530 | €1,530 | = | 0.0% |
| Current assets | 29/58 | €143,252 | €183,021 | +€39,769 | +27.8% |
| Stocks and contracts in progress | 3 | €75,548 | €75,548 | = | 0.0% |
| Stocks | 30/36 | €49,533 | €49,533 | = | 0.0% |
| Contracts in progress | 37 | €26,015 | €26,015 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,913 | €41,094 | +€5,181 | +14.4% |
| Trade receivables | 40 | €35,827 | €41,008 | +€5,181 | +14.5% |
| Other amounts receivable | 41 | €87 | €87 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,624 | €34,746 | +€4,122 | +13.5% |
| Deferred charges and accrued income | 490/1 | €1,167 | €31,633 | +€30,466 | +2,611% |
| Total equity and liabilities | 10/49 | €146,159 | €186,659 | +€40,501 | +27.7% |
| Equity | 10/15 | €67,340 | €67,456 | +€116 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,280 | €59,396 | +€116 | +0.2% |
| Amounts payable | 17/49 | €78,819 | €119,203 | +€40,384 | +51.2% |
| Amounts payable within one year | 42/48 | €78,819 | €119,203 | +€40,384 | +51.2% |
| Financial debts | 43 | €612 | €612 | = | 0.0% |
| Credit institutions | 430/8 | €612 | €612 | = | 0.0% |
| Trade debts | 44 | €27,748 | €42,590 | +€14,842 | +53.5% |
| Suppliers | 440/4 | €27,748 | €42,590 | +€14,842 | +53.5% |
| Taxes, remuneration and social security | 45 | €26,208 | €51,751 | +€25,542 | +97.5% |
| Taxes | 450/3 | €9,079 | €16,551 | +€7,472 | +82.3% |
| Remuneration and social security | 454/9 | €17,130 | €35,200 | +€18,070 | +105% |
| Other amounts payable | 47/48 | €24,250 | €24,250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €156,286 | €156,423 | +€137 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72 | €747 | +€675 | +937% |
| Other operating charges | 640/8 | €1,259 | €2,198 | +€939 | +74.6% |
| Gross operating margin | 9900 | €160,687 | €162,247 | +€1,559 | +1.0% |
| Operating profit (loss) | 9901 | €3,070 | €2,879 | -€191 | -6.2% |
| Financial income | 75/76B | €2,582 | €217 | -€2,365 | -91.6% |
| Recurring financial income | 75 | €2,582 | €217 | -€2,365 | -91.6% |
| Financial charges | 65/66B | €3,284 | €1,281 | -€2,004 | -61.0% |
| Recurring financial charges | 65 | €3,284 | €1,281 | -€2,004 | -61.0% |
| Profit (loss) for the period before taxes | 9903 | €2,368 | €1,815 | -€553 | -23.4% |
| Income taxes | 67/77 | €1,380 | €1,699 | +€318 | +23.1% |
| Profit (loss) for the period | 9904 | €988 | €116 | -€872 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €988 | €116 | -€872 | -88.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.