CABINET HUPEZ - LECOMTE: what changed
CABINET HUPEZ - LECOMTE
Largest movements
- Receivables within one year +€108,371
up €108,371 (+172%), from €62,922 to €171,293
of which Other amounts receivable: +€108,371
- Cash -€74,327
down €74,327 (-68.4%), from €108,678 to €34,351
mainly Contributions, distributions and other (-€248,460) and Receivables within one year (-€108,371)
- Tangible fixed assets -€32,540
down €32,540 (-26.9%), from €120,950 to €88,410
- Current investments +€12,000
up €12,000 (+75.0%), from €16,004 to €28,004
- Deferred charges and accrued income +€8,638
up €8,638 (+101%), from €8,523 to €17,161
- Other debts +€33,468
up €33,468 (+18.8%), from €177,723 to €211,191
- Debts after one year -€10,719
down €10,719 (-35.3%), from €30,378 to €19,660
- Current portion of long-term debt -€9,082
down €9,082 (-17.3%), from €52,490 to €43,409
- Tax, wage and social debts +€4,644
up €4,644 (+12.9%), from €36,025 to €40,669
of which Taxes: +€4,644
- Trade debts +€3,831
new in 2025: €3,831
- Gross operating margin +€50,299
up €50,299 (+15.9%), from €315,611 to €365,909
- Taxes +€14,999
up €14,999 (+22.7%), from €66,104 to €81,103
- Other operating charges +€6,067
up €6,067 (+1,142%), from €531 to €6,599
- Financial income +€4,183
up €4,183 (+135%), from €3,094 to €7,277
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 | €317,077 | €339,219 | +€22,143 | +7.0% |
| Fixed assets | 21/28 | €120,950 | €88,410 | -€32,540 | -26.9% |
| Tangible fixed assets | 22/27 | €120,950 | €88,410 | -€32,540 | -26.9% |
| Land and buildings | 22 | €79,512 | €64,051 | -€15,461 | -19.4% |
| Plant, machinery and equipment | 23 | €2,209 | €1,223 | -€986 | -44.6% |
| Furniture and vehicles | 24 | €23,359 | €9,068 | -€14,291 | -61.2% |
| Other tangible fixed assets | 26 | €15,870 | €14,068 | -€1,802 | -11.4% |
| Current assets | 29/58 | €196,127 | €250,809 | +€54,682 | +27.9% |
| Amounts receivable within one year | 40/41 | €62,922 | €171,293 | +€108,371 | +172% |
| Trade receivables | 40 | €3,000 | €3,000 | = | 0.0% |
| Other amounts receivable | 41 | €59,922 | €168,293 | +€108,371 | +181% |
| Current investments | 50/53 | €16,004 | €28,004 | +€12,000 | +75.0% |
| Cash at bank and in hand | 54/58 | €108,678 | €34,351 | -€74,327 | -68.4% |
| Deferred charges and accrued income | 490/1 | €8,523 | €17,161 | +€8,638 | +101% |
| Total equity and liabilities | 10/49 | €317,077 | €339,219 | +€22,143 | +7.0% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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% |
| Amounts payable | 17/49 | €296,617 | €318,759 | +€22,143 | +7.5% |
| Amounts payable after more than one year | 17 | €30,378 | €19,660 | -€10,719 | -35.3% |
| Financial debts | 170/4 | €30,378 | €19,660 | -€10,719 | -35.3% |
| Amounts payable within one year | 42/48 | €266,239 | €299,100 | +€32,861 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €52,490 | €43,409 | -€9,082 | -17.3% |
| Trade debts | 44 | - | €3,831 | +€3,831 | |
| Suppliers | 440/4 | - | €3,831 | +€3,831 | |
| Taxes, remuneration and social security | 45 | €36,025 | €40,669 | +€4,644 | +12.9% |
| Taxes | 450/3 | €33,425 | €38,069 | +€4,644 | +13.9% |
| Remuneration and social security | 454/9 | €2,600 | €2,600 | = | 0.0% |
| Other amounts payable | 47/48 | €177,723 | €211,191 | +€33,468 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,409 | €32,540 | -€2,870 | -8.1% |
| Other operating charges | 640/8 | €531 | €6,599 | +€6,067 | +1,142% |
| Gross operating margin | 9900 | €315,611 | €365,909 | +€50,299 | +15.9% |
| Operating profit (loss) | 9901 | €279,670 | €326,771 | +€47,101 | +16.8% |
| Financial income | 75/76B | €3,094 | €7,277 | +€4,183 | +135% |
| Recurring financial income | 75 | €3,094 | €7,277 | +€4,183 | +135% |
| Financial charges | 65/66B | €4,495 | €4,484 | -€11 | -0.2% |
| Recurring financial charges | 65 | €4,495 | €4,484 | -€11 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €278,269 | €329,564 | +€51,294 | +18.4% |
| Income taxes | 67/77 | €66,104 | €81,103 | +€14,999 | +22.7% |
| Profit (loss) for the period | 9904 | €212,165 | €248,460 | +€36,295 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €212,165 | €248,460 | +€36,295 | +17.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.