Bureau Leclercq: 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.
Bureau Leclercq
Largest movements
- Cash -€2,322
down €2,322 (-50.2%), from €4,624 to €2,302
mainly Other debts (-€3,850)
- Other debts -€3,850
down €3,850 (-65.3%), from €5,896 to €2,046
- Profit (loss) carried forward +€1,509
up €1,509 (+35.5%), from -€4,253 to -€2,744
- Gross operating margin -€2,461
down €2,461 (-55.2%), from €4,461 to €2,000
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 | €4,642 | €2,302 | -€2,341 | -50.4% |
| Current assets | 29/58 | €4,642 | €2,302 | -€2,341 | -50.4% |
| Amounts receivable within one year | 40/41 | €19 | - | -€19 | |
| Other amounts receivable | 41 | €19 | - | -€19 | |
| Cash at bank and in hand | 54/58 | €4,624 | €2,302 | -€2,322 | -50.2% |
| Total equity and liabilities | 10/49 | €4,642 | €2,302 | -€2,341 | -50.4% |
| Equity | 10/15 | -€1,253 | €256 | +€1,509 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,253 | -€2,744 | +€1,509 | +35.5% |
| Amounts payable | 17/49 | €5,896 | €2,046 | -€3,850 | -65.3% |
| Amounts payable within one year | 42/48 | €5,896 | €2,046 | -€3,850 | -65.3% |
| Other amounts payable | 47/48 | €5,896 | €2,046 | -€3,850 | -65.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,461 | €2,000 | -€2,461 | -55.2% |
| Operating profit (loss) | 9901 | €4,074 | €1,600 | -€2,474 | -60.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €115 | €91 | -€24 | -21.1% |
| Recurring financial charges | 65 | €115 | €91 | -€24 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €3,959 | €1,509 | -€2,450 | -61.9% |
| Profit (loss) for the period | 9904 | €3,959 | €1,509 | -€2,450 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,959 | €1,509 | -€2,450 | -61.9% |
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 13 October 2026 via checked.be.