CABINET D'EXPERTISE COMPTABLE LECLEF: what changed
CABINET D'EXPERTISE COMPTABLE LECLEF
Largest movements
- Receivables within one year +€24,999
up €24,999 (+33.1%), from €75,639 to €100,638
of which Trade receivables: +€66,542
- Tangible fixed assets +€3,556
up €3,556 (+22.3%), from €15,951 to €19,507
of which Furniture and vehicles: +€3,556
- Cash +€1,544
up €1,544 (+1,502%), from €103 to €1,647
mainly Contributions, distributions and other (+€18,592) and Net result for the year (+€7,582)
- Contributions +€18,592
new in 2025: €18,592
- Profit (loss) carried forward +€7,582
up €7,582 (+12.4%), from €61,164 to €68,746
- Other debts +€6,634
new in 2025: €6,634
- Tax, wage and social debts -€2,965
no longer reported in 2025 (was €2,965)
- Short-term financial debts +€2,425
up €2,425 (+4,850%), from €50 to €2,475
- Purchases and services -€11,589
down €11,589 (-12.7%), from €91,264 to €79,675
- Other operating charges -€4,008
down €4,008 (-71.0%), from €5,644 to €1,635
- Taxes +€3,614
new in 2025: €3,614
- Gross operating margin -€3,456
down €3,456 (-19.6%), from €17,650 to €14,194
- Financial charges -€1,760
down €1,760 (-64.0%), from €2,751 to €991
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,692 | €121,792 | +€30,099 | +32.8% |
| Fixed assets | 21/28 | €15,951 | €19,507 | +€3,556 | +22.3% |
| Tangible fixed assets | 22/27 | €15,951 | €19,507 | +€3,556 | +22.3% |
| Plant, machinery and equipment | 23 | €5,700 | €5,700 | = | 0.0% |
| Furniture and vehicles | 24 | €2,551 | €6,107 | +€3,556 | +139% |
| Other tangible fixed assets | 26 | €7,700 | €7,700 | = | 0.0% |
| Current assets | 29/58 | €75,742 | €102,284 | +€26,543 | +35.0% |
| Amounts receivable within one year | 40/41 | €75,639 | €100,638 | +€24,999 | +33.1% |
| Trade receivables | 40 | - | €66,542 | +€66,542 | |
| Other amounts receivable | 41 | €75,639 | €34,096 | -€41,543 | -54.9% |
| Cash at bank and in hand | 54/58 | €103 | €1,647 | +€1,544 | +1,502% |
| Total equity and liabilities | 10/49 | €91,692 | €121,792 | +€30,099 | +32.8% |
| Equity | 10/15 | €86,509 | €112,683 | +€26,174 | +30.3% |
| Contributions | 10/11 | - | €18,592 | +€18,592 | |
| Capital | 10 | - | €18,592 | +€18,592 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Revaluation surpluses | 12 | €21,100 | €21,100 | = | 0.0% |
| Reserves | 13 | €4,245 | €4,245 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45 | €45 | = | 0.0% |
| Legal reserve | 130 | €45 | €45 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,200 | €4,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,164 | €68,746 | +€7,582 | +12.4% |
| Amounts payable | 17/49 | €5,184 | €9,109 | +€3,925 | +75.7% |
| Amounts payable within one year | 42/48 | €5,184 | €9,109 | +€3,925 | +75.7% |
| Financial debts | 43 | €50 | €2,475 | +€2,425 | +4,850% |
| Credit institutions | 430/8 | €50 | €2,475 | +€2,425 | +4,850% |
| Trade debts | 44 | €2,169 | - | -€2,169 | |
| Suppliers | 440/4 | €2,169 | - | -€2,169 | |
| Taxes, remuneration and social security | 45 | €2,965 | - | -€2,965 | |
| Taxes | 450/3 | €2,965 | - | -€2,965 | |
| Other amounts payable | 47/48 | - | €6,634 | +€6,634 | |
| Goods, raw materials, services and sundry goods | 60/61 | €91,264 | €79,675 | -€11,589 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €372 | +€372 | |
| Other operating charges | 640/8 | €5,644 | €1,635 | -€4,008 | -71.0% |
| Gross operating margin | 9900 | €17,650 | €14,194 | -€3,456 | -19.6% |
| Operating profit (loss) | 9901 | €12,007 | €12,187 | +€180 | +1.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,751 | €991 | -€1,760 | -64.0% |
| Recurring financial charges | 65 | €2,751 | €991 | -€1,760 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | €9,256 | €11,196 | +€1,940 | +21.0% |
| Income taxes | 67/77 | - | €3,614 | +€3,614 | |
| Profit (loss) for the period | 9904 | €9,256 | €7,582 | -€1,674 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,256 | €7,582 | -€1,674 | -18.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.