CONCEPT 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.
CONCEPT LECLERCQ
Largest movements
- Receivables within one year -€21,566
down €21,566 (-21.7%), from €99,213 to €77,647
of which Other amounts receivable: -€20,917
- Tangible fixed assets +€5,852
new in 2024: €5,852
- Other debts -€16,842
down €16,842 (-100.0%), from €16,842 to €0
- Profit (loss) carried forward +€5,347
up €5,347 (+13.1%), from €40,965 to €46,312
- Advances received -€4,000
down €4,000 (-100.0%), from €4,000 to €0
- Trade debts +€3,034
up €3,034 (+105.3%), from €2,880 to €5,914
- Tax, wage and social debts -€2,466
down €2,466 (-24.0%), from €10,273 to €7,807
of which Taxes: -€2,466
- Purchases and services -€3,869
down €3,869 (-9.9%), from €39,236 to €35,367
- Gross operating margin +€3,223
up €3,223 (+118.8%), from €2,713 to €5,936
- Depreciation +€955
new in 2024: €955
- Taxes -€432
down €432 (-11.7%), from €3,691 to €3,260
- Financial charges -€285
down €285 (-29.7%), from €961 to €676
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,563 | €84,300 | -€15,264 | -15.3% |
| Fixed assets | 21/28 | - | €5,852 | +€5,852 | |
| Tangible fixed assets | 22/27 | - | €5,852 | +€5,852 | |
| Furniture and vehicles | 24 | - | €5,852 | +€5,852 | |
| Current assets | 29/58 | €99,563 | €78,447 | -€21,116 | -21.2% |
| Amounts receivable within one year | 40/41 | €99,213 | €77,647 | -€21,566 | -21.7% |
| Trade receivables | 40 | €3,662 | €3,013 | -€649 | -17.7% |
| Other amounts receivable | 41 | €95,551 | €74,634 | -€20,917 | -21.9% |
| Cash at bank and in hand | 54/58 | €350 | €800 | +€450 | +128.5% |
| Total equity and liabilities | 10/49 | €99,563 | €84,300 | -€15,264 | -15.3% |
| Equity | 10/15 | €61,425 | €66,772 | +€5,347 | +8.7% |
| 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% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €40,965 | €46,312 | +€5,347 | +13.1% |
| Amounts payable | 17/49 | €38,139 | €17,528 | -€20,611 | -54.0% |
| Amounts payable within one year | 42/48 | €38,139 | €17,528 | -€20,611 | -54.0% |
| Financial debts | 43 | €4,143 | €3,807 | -€336 | -8.1% |
| Credit institutions | 430/8 | €4,143 | €3,807 | -€336 | -8.1% |
| Trade debts | 44 | €2,880 | €5,914 | +€3,034 | +105.3% |
| Suppliers | 440/4 | €2,880 | €5,914 | +€3,034 | +105.3% |
| Advances received on contracts in progress | 46 | €4,000 | €0 | -€4,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €10,273 | €7,807 | -€2,466 | -24.0% |
| Taxes | 450/3 | €10,273 | €7,807 | -€2,466 | -24.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €16,842 | €0 | -€16,842 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €39,236 | €35,367 | -€3,869 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €955 | +€955 | |
| Other operating charges | 640/8 | €603 | €856 | +€253 | +41.9% |
| Gross operating margin | 9900 | €2,713 | €5,936 | +€3,223 | +118.8% |
| Operating profit (loss) | 9901 | €2,110 | €4,125 | +€2,016 | +95.5% |
| Financial income | 75/76B | €5,005 | €5,157 | +€152 | +3.0% |
| Recurring financial income | 75 | €5,005 | €5,157 | +€152 | +3.0% |
| Financial charges | 65/66B | €961 | €676 | -€285 | -29.7% |
| Recurring financial charges | 65 | €961 | €676 | -€285 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €6,154 | €8,607 | +€2,453 | +39.9% |
| Income taxes | 67/77 | €3,691 | €3,260 | -€432 | -11.7% |
| Profit (loss) for the period | 9904 | €2,463 | €5,347 | +€2,884 | +117.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,463 | €5,347 | +€2,884 | +117.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.