CUISINES 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.
CUISINES LECLERCQ
Largest movements
- Tangible fixed assets +€34,288
up €34,288 (+8.3%), from €412,897 to €447,185
of which Furniture and vehicles: +€33,184
- Stocks and contracts -€19,913
down €19,913 (-45.3%), from €43,978 to €24,065
- Receivables within one year -€12,502
down €12,502 (-61.1%), from €20,450 to €7,948
of which Trade receivables: -€11,101
- Cash -€9,040
down €9,040 (-11.0%), from €81,943 to €72,903
mainly Investment in fixed assets (net) (-€65,178) and Debts after one year (-€19,342)
- Debts after one year -€19,342
down €19,342 (-11.9%), from €162,688 to €143,346
- Profit (loss) carried forward -€8,470
down €8,470 (-121%), from -€7,011 to -€15,481
- Advances received +€5,995
up €5,995 (+10.2%), from €58,874 to €64,869
- Current portion of long-term debt +€5,866
up €5,866 (+18.2%), from €32,250 to €38,116
- Turnover -€18,169
down €18,169 (-4.6%), from €397,610 to €379,441
- Purchases and services -€13,082
down €13,082 (-3.9%), from €337,021 to €323,939
- Financial income +€6,092
up €6,092 (+107%), from €5,718 to €11,810
of which Non-recurring financial income: +€6,022
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 | €559,330 | €552,163 | -€7,167 | -1.3% |
| Fixed assets | 21/28 | €412,959 | €447,247 | +€34,288 | +8.3% |
| Tangible fixed assets | 22/27 | €412,897 | €447,185 | +€34,288 | +8.3% |
| Land and buildings | 22 | €344,763 | €333,871 | -€10,892 | -3.2% |
| Furniture and vehicles | 24 | €35,972 | €69,156 | +€33,184 | +92.2% |
| Other tangible fixed assets | 26 | €32,162 | €44,158 | +€11,996 | +37.3% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €146,371 | €104,916 | -€41,455 | -28.3% |
| Stocks and contracts in progress | 3 | €43,978 | €24,065 | -€19,913 | -45.3% |
| Stocks | 30/36 | €43,978 | €24,065 | -€19,913 | -45.3% |
| Amounts receivable within one year | 40/41 | €20,450 | €7,948 | -€12,502 | -61.1% |
| Trade receivables | 40 | €14,678 | €3,577 | -€11,101 | -75.6% |
| Other amounts receivable | 41 | €5,772 | €4,371 | -€1,401 | -24.3% |
| Cash at bank and in hand | 54/58 | €81,943 | €72,903 | -€9,040 | -11.0% |
| Total equity and liabilities | 10/49 | €559,330 | €552,163 | -€7,167 | -1.3% |
| Equity | 10/15 | €300,495 | €292,025 | -€8,470 | -2.8% |
| 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 | €301,306 | €301,306 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €300,686 | €300,686 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,011 | -€15,481 | -€8,470 | -121% |
| Amounts payable | 17/49 | €258,835 | €260,138 | +€1,303 | +0.5% |
| Amounts payable after more than one year | 17 | €162,688 | €143,346 | -€19,342 | -11.9% |
| Financial debts | 170/4 | €162,688 | €143,346 | -€19,342 | -11.9% |
| Amounts payable within one year | 42/48 | €96,147 | €116,792 | +€20,645 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €32,250 | €38,116 | +€5,866 | +18.2% |
| Trade debts | 44 | €4,552 | €5,887 | +€1,335 | +29.3% |
| Suppliers | 440/4 | €4,552 | €5,887 | +€1,335 | +29.3% |
| Advances received on contracts in progress | 46 | €58,874 | €64,869 | +€5,995 | +10.2% |
| Taxes, remuneration and social security | 45 | €471 | €2,423 | +€1,952 | +414% |
| Taxes | 450/3 | €471 | €451 | -€20 | -4.2% |
| Remuneration and social security | 454/9 | - | €1,972 | +€1,972 | |
| Other amounts payable | 47/48 | - | €5,497 | +€5,497 | |
| Turnover | 70 | €397,610 | €379,441 | -€18,169 | -4.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €337,021 | €323,939 | -€13,082 | -3.9% |
| Remuneration, social security and pensions | 62 | €50,077 | €47,473 | -€2,604 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,163 | €30,890 | +€1,727 | +5.9% |
| Other operating charges | 640/8 | €6,791 | €9,666 | +€2,875 | +42.3% |
| Gross operating margin | 9900 | €75,024 | €74,513 | -€511 | -0.7% |
| Operating profit (loss) | 9901 | -€11,007 | -€13,516 | -€2,509 | -22.8% |
| Financial income | 75/76B | €5,718 | €11,810 | +€6,092 | +107% |
| Recurring financial income | 75 | €138 | €208 | +€70 | +50.7% |
| Non-recurring financial income | 76B | €5,580 | €11,602 | +€6,022 | +108% |
| Financial charges | 65/66B | €6,983 | €6,313 | -€670 | -9.6% |
| Recurring financial charges | 65 | €6,983 | €6,313 | -€670 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,272 | -€8,019 | +€4,253 | +34.7% |
| Income taxes | 67/77 | €471 | €452 | -€19 | -4.0% |
| Profit (loss) for the period | 9904 | -€12,743 | -€8,471 | +€4,272 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,743 | -€8,471 | +€4,272 | +33.5% |
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 16 October 2026 via checked.be.