CENTRE AUDITIF LEBOUTTE: 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.
CENTRE AUDITIF LEBOUTTE
Largest movements
- Receivables after one year -€17,257
down €17,257 (-12.0%), from €143,806 to €126,548
- Receivables within one year -€16,983
down €16,983 (-25.2%), from €67,346 to €50,363
of which Trade receivables: -€23,499
- Cash -€11,385
down €11,385 (-6.4%), from €179,241 to €167,856
mainly Other debts (-€52,250) and Trade debts (-€19,433)
- Tangible fixed assets -€5,846
down €5,846 (-5.4%), from €108,332 to €102,487
of which Furniture and vehicles: -€5,114
- Other debts -€52,250
down €52,250 (-95.0%), from €55,000 to €2,750
- Trade debts -€19,433
down €19,433 (-78.9%), from €24,630 to €5,197
- Advances received +€18,780
up €18,780 (+874%), from €2,149 to €20,929
- Reserves +€17,800
up €17,800 (+5.4%), from €327,173 to €344,973
of which Distributable reserves: +€17,800
- Debts after one year -€12,391
down €12,391 (-45.1%), from €27,493 to €15,102
- Gross operating margin -€26,346
down €26,346 (-24.7%), from €106,752 to €80,406
- Taxes -€17,435
down €17,435 (-67.3%), from €25,899 to €8,463
- Other operating charges +€4,402
up €4,402 (+177%), from €2,481 to €6,884
- Staff costs +€3,485
up €3,485 (+11.8%), from €29,567 to €33,053
- Write-downs -€2,248
down €2,248 (-98.6%), from €2,279 to €32
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 | €549,346 | €493,181 | -€56,165 | -10.2% |
| Fixed assets | 21/28 | €108,532 | €102,687 | -€5,846 | -5.4% |
| Tangible fixed assets | 22/27 | €108,332 | €102,487 | -€5,846 | -5.4% |
| Plant, machinery and equipment | 23 | €85,203 | €84,472 | -€731 | -0.9% |
| Furniture and vehicles | 24 | €23,129 | €18,015 | -€5,114 | -22.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €440,814 | €390,495 | -€50,319 | -11.4% |
| Amounts receivable after more than one year | 29 | €143,806 | €126,548 | -€17,257 | -12.0% |
| Other amounts receivable | 291 | €143,806 | €126,548 | -€17,257 | -12.0% |
| Stocks and contracts in progress | 3 | €48,955 | €44,889 | -€4,066 | -8.3% |
| Stocks | 30/36 | €48,955 | €44,889 | -€4,066 | -8.3% |
| Amounts receivable within one year | 40/41 | €67,346 | €50,363 | -€16,983 | -25.2% |
| Trade receivables | 40 | €67,320 | €43,821 | -€23,499 | -34.9% |
| Other amounts receivable | 41 | €26 | €6,542 | +€6,516 | +25,505% |
| Current investments | 50/53 | €600 | €600 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €179,241 | €167,856 | -€11,385 | -6.4% |
| Deferred charges and accrued income | 490/1 | €867 | €238 | -€629 | -72.5% |
| Total equity and liabilities | 10/49 | €549,346 | €493,181 | -€56,165 | -10.2% |
| Equity | 10/15 | €404,367 | €422,169 | +€17,802 | +4.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €327,173 | €344,973 | +€17,800 | +5.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €325,313 | €343,113 | +€17,800 | +5.5% |
| Profit (loss) carried forward | 14 | €70,994 | €70,996 | +€2 | 0.0% |
| Amounts payable | 17/49 | €144,979 | €71,012 | -€73,967 | -51.0% |
| Amounts payable after more than one year | 17 | €27,493 | €15,102 | -€12,391 | -45.1% |
| Financial debts | 170/4 | €27,493 | €15,102 | -€12,391 | -45.1% |
| Amounts payable within one year | 42/48 | €117,486 | €55,910 | -€61,577 | -52.4% |
| Current portion of amounts payable after more than one year | 42 | €16,613 | €17,504 | +€891 | +5.4% |
| Trade debts | 44 | €24,630 | €5,197 | -€19,433 | -78.9% |
| Suppliers | 440/4 | €24,630 | €5,197 | -€19,433 | -78.9% |
| Advances received on contracts in progress | 46 | €2,149 | €20,929 | +€18,780 | +874% |
| Taxes, remuneration and social security | 45 | €19,095 | €9,530 | -€9,565 | -50.1% |
| Taxes | 450/3 | €14,475 | €2,624 | -€11,851 | -81.9% |
| Remuneration and social security | 454/9 | €4,620 | €6,906 | +€2,286 | +49.5% |
| Other amounts payable | 47/48 | €55,000 | €2,750 | -€52,250 | -95.0% |
| Remuneration, social security and pensions | 62 | €29,567 | €33,053 | +€3,485 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,939 | €14,089 | -€851 | -5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,279 | €32 | -€2,248 | -98.6% |
| Other operating charges | 640/8 | €2,481 | €6,884 | +€4,402 | +177% |
| Gross operating margin | 9900 | €106,752 | €80,406 | -€26,346 | -24.7% |
| Operating profit (loss) | 9901 | €57,485 | €26,350 | -€31,136 | -54.2% |
| Financial income | 75/76B | €3,789 | €2,988 | -€801 | -21.2% |
| Recurring financial income | 75 | €3,789 | €2,988 | -€801 | -21.2% |
| Financial charges | 65/66B | €2,663 | €3,072 | +€409 | +15.4% |
| Recurring financial charges | 65 | €2,663 | €3,072 | +€409 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €58,612 | €26,266 | -€32,346 | -55.2% |
| Income taxes | 67/77 | €25,899 | €8,463 | -€17,435 | -67.3% |
| Profit (loss) for the period | 9904 | €32,713 | €17,802 | -€14,911 | -45.6% |
| Transfer from tax-exempt reserves | 789 | €89,000 | - | -€89,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €121,713 | €17,802 | -€103,911 | -85.4% |
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 25 October 2026 via checked.be.