BEAUDOT - LECOMTE: 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.
BEAUDOT - LECOMTE
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€5,519
no longer reported in 2025 (was €5,519)
- Other operating charges -€698
no longer reported in 2025 (was €698)
- Financial charges -€359
no longer reported in 2025 (was €359)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,927 | €35,927 | = | 0.0% |
| Current assets | 29/58 | €35,927 | €35,927 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €35,927 | €35,927 | = | 0.0% |
| Total equity and liabilities | 10/49 | €35,927 | €35,927 | = | 0.0% |
| Equity | 10/15 | €2,556 | €2,556 | = | 0.0% |
| Contributions | 10/11 | €28,600 | €28,600 | = | 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 | -€27,903 | -€27,903 | = | 0.0% |
| Amounts payable | 17/49 | €33,371 | €33,371 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,371 | €21,371 | = | 0.0% |
| Trade debts | 44 | €658 | €658 | = | 0.0% |
| Suppliers | 440/4 | €658 | €658 | = | 0.0% |
| Advances received on contracts in progress | 46 | €2,644 | €2,644 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,143 | €5,143 | = | 0.0% |
| Taxes | 450/3 | €5,143 | €5,143 | = | 0.0% |
| Other amounts payable | 47/48 | €12,926 | €12,926 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €12,000 | €12,000 | = | 0.0% |
| Other operating charges | 640/8 | €698 | - | -€698 | |
| Gross operating margin | 9900 | €5,519 | - | -€5,519 | |
| Operating profit (loss) | 9901 | €4,821 | - | -€4,821 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €359 | - | -€359 | |
| Recurring financial charges | 65 | €359 | - | -€359 | |
| Profit (loss) for the period before taxes | 9903 | €4,462 | - | -€4,462 | |
| Profit (loss) for the period | 9904 | €4,462 | - | -€4,462 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,462 | - | -€4,462 |
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 4 October 2026 via checked.be.