CSI LECLERCQ MELISSA: what changed
CSI LECLERCQ MELISSA
Largest movements
- Cash +€22,404
up €22,404 (+35.8%), from €62,631 to €85,035
mainly Net result for the year (+€19,249) and Depreciation (+€10,495)
- Intangible fixed assets -€10,000
down €10,000 (-12.5%), from €80,000 to €70,000
- Deferred charges and accrued income -€1,954
down €1,954 (-15.8%), from €12,350 to €10,396
- Profit (loss) carried forward +€19,249
up €19,249 (+30.7%), from €62,720 to €81,969
- Trade debts -€7,204
down €7,204 (-87.8%), from €8,204 to €1,000
- Other debts -€6,763
down €6,763 (-9.7%), from €69,559 to €62,796
- Tax, wage and social debts +€4,674
up €4,674 (+42.6%), from €10,980 to €15,654
- Gross operating margin -€22,608
down €22,608 (-37.7%), from €59,901 to €37,293
- Taxes -€4,306
down €4,306 (-39.2%), from €10,979 to €6,673
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 | €156,463 | €166,419 | +€9,956 | +6.4% |
| Fixed assets | 21/28 | €81,482 | €70,987 | -€10,495 | -12.9% |
| Intangible fixed assets | 21 | €80,000 | €70,000 | -€10,000 | -12.5% |
| Tangible fixed assets | 22/27 | €1,482 | €987 | -€495 | -33.4% |
| Furniture and vehicles | 24 | €1,482 | €987 | -€495 | -33.4% |
| Current assets | 29/58 | €74,981 | €95,432 | +€20,451 | +27.3% |
| Cash at bank and in hand | 54/58 | €62,631 | €85,035 | +€22,404 | +35.8% |
| Deferred charges and accrued income | 490/1 | €12,350 | €10,396 | -€1,954 | -15.8% |
| Total equity and liabilities | 10/49 | €156,463 | €166,419 | +€9,956 | +6.4% |
| Equity | 10/15 | €67,720 | €86,969 | +€19,249 | +28.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,720 | €81,969 | +€19,249 | +30.7% |
| Amounts payable | 17/49 | €88,743 | €79,450 | -€9,293 | -10.5% |
| Amounts payable within one year | 42/48 | €88,743 | €79,450 | -€9,293 | -10.5% |
| Trade debts | 44 | €8,204 | €1,000 | -€7,204 | -87.8% |
| Suppliers | 440/4 | €8,204 | €1,000 | -€7,204 | -87.8% |
| Taxes, remuneration and social security | 45 | €10,980 | €15,654 | +€4,674 | +42.6% |
| Taxes | 450/3 | €10,980 | €15,654 | +€4,674 | +42.6% |
| Other amounts payable | 47/48 | €69,559 | €62,796 | -€6,763 | -9.7% |
| Non-recurring operating income | 76A | €623 | €0 | -€623 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,003 | €10,495 | +€492 | +4.9% |
| Other operating charges | 640/8 | €465 | €798 | +€333 | +71.6% |
| Gross operating margin | 9900 | €59,901 | €37,293 | -€22,608 | -37.7% |
| Operating profit (loss) | 9901 | €49,433 | €26,000 | -€23,433 | -47.4% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €82 | €78 | -€4 | -4.9% |
| Recurring financial charges | 65 | €82 | €78 | -€4 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €49,354 | €25,922 | -€23,432 | -47.5% |
| Income taxes | 67/77 | €10,979 | €6,673 | -€4,306 | -39.2% |
| Profit (loss) for the period | 9904 | €38,375 | €19,249 | -€19,126 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,375 | €19,249 | -€19,126 | -49.8% |
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 4 November 2026 via checked.be.