BUREAU LECOMTE: 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 LECOMTE
Largest movements
- Tangible fixed assets -€7,162
down €7,162 (-28.8%), from €24,888 to €17,725
of which Leasing and similar rights: -€6,801
- Receivables within one year -€1,223
down €1,223 (-14.6%), from €8,388 to €7,165
of which Other amounts receivable: -€1,435
- Other debts -€7,465
down €7,465 (-86.2%), from €8,665 to €1,200
- Debts after one year -€5,299
down €5,299 (-27.4%), from €19,333 to €14,034
- Profit (loss) carried forward +€4,825
up €4,825, from -€1,022 to €3,802
- Trade debts -€637
down €637 (-94.3%), from €676 to €39
- Gross operating margin +€5,554
up €5,554 (+51.9%), from €10,705 to €16,259
- Taxes +€1,188
up €1,188 (+509%), from €233 to €1,421
- Other operating charges -€353
down €353 (-20.0%), from €1,764 to €1,411
- Financial charges -€288
down €288 (-16.7%), from €1,729 to €1,440
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 | €41,206 | €32,993 | -€8,213 | -19.9% |
| Fixed assets | 21/28 | €24,888 | €17,725 | -€7,162 | -28.8% |
| Tangible fixed assets | 22/27 | €24,888 | €17,725 | -€7,162 | -28.8% |
| Furniture and vehicles | 24 | €537 | €175 | -€362 | -67.5% |
| Leasing and similar rights | 25 | €24,351 | €17,551 | -€6,801 | -27.9% |
| Current assets | 29/58 | €16,318 | €15,267 | -€1,050 | -6.4% |
| Amounts receivable within one year | 40/41 | €8,388 | €7,165 | -€1,223 | -14.6% |
| Trade receivables | 40 | €3,620 | €3,832 | +€212 | +5.8% |
| Other amounts receivable | 41 | €4,768 | €3,333 | -€1,435 | -30.1% |
| Cash at bank and in hand | 54/58 | €7,700 | €7,868 | +€168 | +2.2% |
| Deferred charges and accrued income | 490/1 | €229 | €234 | +€5 | +2.2% |
| Total equity and liabilities | 10/49 | €41,206 | €32,993 | -€8,213 | -19.9% |
| Equity | 10/15 | €5,075 | €9,900 | +€4,825 | +95.1% |
| Contributions | 10/11 | €5,451 | €5,451 | = | 0.0% |
| Reserves | 13 | €646 | €646 | = | 0.0% |
| Distributable reserves | 133 | €646 | €646 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,022 | €3,802 | +€4,825 | |
| Amounts payable | 17/49 | €36,130 | €23,093 | -€13,037 | -36.1% |
| Amounts payable after more than one year | 17 | €19,333 | €14,034 | -€5,299 | -27.4% |
| Financial debts | 170/4 | €19,333 | €14,034 | -€5,299 | -27.4% |
| Amounts payable within one year | 42/48 | €16,797 | €9,059 | -€7,738 | -46.1% |
| Current portion of amounts payable after more than one year | 42 | €5,001 | €5,299 | +€298 | +6.0% |
| Trade debts | 44 | €676 | €39 | -€637 | -94.3% |
| Suppliers | 440/4 | €676 | €39 | -€637 | -94.3% |
| Taxes, remuneration and social security | 45 | €2,456 | €2,522 | +€66 | +2.7% |
| Taxes | 450/3 | €2,456 | €2,522 | +€66 | +2.7% |
| Other amounts payable | 47/48 | €8,665 | €1,200 | -€7,465 | -86.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,162 | €7,162 | = | 0.0% |
| Other operating charges | 640/8 | €1,764 | €1,411 | -€353 | -20.0% |
| Gross operating margin | 9900 | €10,705 | €16,259 | +€5,554 | +51.9% |
| Operating profit (loss) | 9901 | €1,778 | €7,685 | +€5,907 | +332% |
| Financial income | 75/76B | €10 | €0 | -€10 | -97.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -97.9% |
| Financial charges | 65/66B | €1,729 | €1,440 | -€288 | -16.7% |
| Recurring financial charges | 65 | €1,729 | €1,440 | -€288 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €60 | €6,246 | +€6,186 | +10,323% |
| Income taxes | 67/77 | €233 | €1,421 | +€1,188 | +509% |
| Profit (loss) for the period | 9904 | -€173 | €4,825 | +€4,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€173 | €4,825 | +€4,998 |
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 23 October 2026 via checked.be.