De Lechten: what changed
Two fiscal 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.
What changed
De Lechten
NACE 64.210, Activities of holding companies
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€66,648
2024 · €6,822+€59,826
Equity
€1.1m
2024 · €1.1m+€66,648
Cash
€22,264
2024 · €5,466+€16,798
Balance sheet total
€2.5m
2024 · €2.5m-€33,427
Largest movements
Assets
- Receivables after one year -€46,500
down €46,500 (-6.1%), from €765,000 to €718,500
Equity and liabilities
- Debts after one year -€84,750
down €84,750 (-6.3%), from €1.4m to €1.3m
- Reserves +€66,648
up €66,648 (+116.3%), from €57,286 to €123,934
Income statement
- Financial income +€55,415
up €55,415 (+6639.4%), from €835 to €56,250
- Gross operating margin +€12,995
up €12,995 (+46.6%), from €27,877 to €40,871
- Taxes +€8,506
up €8,506 (+175.4%), from €4,849 to €13,356
- Financial charges -€761
down €761 (-11.0%), from €6,909 to €6,148
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.
Result 2024
€6,822
Gross operating margin
+€12,995
Depreciation
-€347
Other operating charges
-€46
Other operating items
-€445
Financial income
+€55,415
Financial charges
+€761
Taxes
-€8,506
Result 2025
€66,648
Cash bridge derived
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.
From operations
+€101,850
Investment
-€302
Financing
-€84,750
Cash 2024
€5,466
From operations (derived)
+€101,850
Net result for the year
+€66,648
Depreciation
+€9,030
Receivables after one year
+€46,500
Receivables within one year
-€3,479
Deferred charges and accrued income
-€1,524
Trade debts
+€882
Tax, wage and social debts
+€6,745
Other debts
-€22,952
Investment (derived)
-€302
Investment in fixed assets (net)
-€302
Financing
-€84,750
Debts after one year
-€84,750
Cash 2025
€22,264
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,489,898 | €2,456,471 | -€33,427 | -1.3% |
| Fixed assets | 21/28 | €1,707,543 | €1,698,815 | -€8,728 | -0.5% |
| Tangible fixed assets | 22/27 | €16,293 | €7,565 | -€8,728 | -53.6% |
| Plant, machinery and equipment | 23 | €3,531 | €2,765 | -€767 | -21.7% |
| Furniture and vehicles | 24 | €12,762 | €4,800 | -€7,962 | -62.4% |
| Financial fixed assets | 28 | €1,691,250 | €1,691,250 | = | 0.0% |
| Current assets | 29/58 | €782,355 | €757,656 | -€24,699 | -3.2% |
| Amounts receivable after more than one year | 29 | €765,000 | €718,500 | -€46,500 | -6.1% |
| Other amounts receivable | 291 | €765,000 | €718,500 | -€46,500 | -6.1% |
| Amounts receivable within one year | 40/41 | €11,141 | €14,620 | +€3,479 | +31.2% |
| Trade receivables | 40 | €8,470 | €12,100 | +€3,630 | +42.9% |
| Other amounts receivable | 41 | €2,671 | €2,520 | -€151 | -5.6% |
| Cash at bank and in hand | 54/58 | €5,466 | €22,264 | +€16,798 | +307.3% |
| Deferred charges and accrued income | 490/1 | €749 | €2,273 | +€1,524 | +203.5% |
| Total equity and liabilities | 10/49 | €2,489,898 | €2,456,471 | -€33,427 | -1.3% |
| Equity | 10/15 | €1,081,036 | €1,147,684 | +€66,648 | +6.2% |
| Contributions | 10/11 | €1,023,750 | €1,023,750 | = | 0.0% |
| Reserves | 13 | €57,286 | €123,934 | +€66,648 | +116.3% |
| Distributable reserves | 133 | €57,286 | €123,934 | +€66,648 | +116.3% |
| Amounts payable | 17/49 | €1,408,862 | €1,308,787 | -€100,075 | -7.1% |
| Amounts payable after more than one year | 17 | €1,350,000 | €1,265,250 | -€84,750 | -6.3% |
| Other amounts payable | 178/9 | €1,350,000 | €1,265,250 | -€84,750 | -6.3% |
| Amounts payable within one year | 42/48 | €58,862 | €43,537 | -€15,325 | -26.0% |
| Trade debts | 44 | €65 | €947 | +€882 | +1363.5% |
| Suppliers | 440/4 | €65 | €947 | +€882 | +1363.5% |
| Taxes, remuneration and social security | 45 | €10,214 | €16,959 | +€6,745 | +66.0% |
| Taxes | 450/3 | €7,714 | €14,459 | +€6,745 | +87.4% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €48,583 | €25,631 | -€22,952 | -47.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,683 | €9,030 | +€347 | +4.0% |
| Other operating charges | 640/8 | €1,448 | €1,493 | +€46 | +3.1% |
| Non-recurring operating charges | 66A | - | €445 | +€445 | |
| Gross operating margin | 9900 | €27,877 | €40,871 | +€12,995 | +46.6% |
| Operating profit (loss) | 9901 | €17,746 | €29,902 | +€12,157 | +68.5% |
| Financial income | 75/76B | €835 | €56,250 | +€55,415 | +6639.4% |
| Recurring financial income | 75 | €835 | €56,250 | +€55,415 | +6639.4% |
| Financial charges | 65/66B | €6,909 | €6,148 | -€761 | -11.0% |
| Recurring financial charges | 65 | €6,909 | €6,148 | -€761 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €11,671 | €80,004 | +€68,333 | +585.5% |
| Income taxes | 67/77 | €4,849 | €13,356 | +€8,506 | +175.4% |
| Profit (loss) for the period | 9904 | €6,822 | €66,648 | +€59,826 | +877.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,822 | €66,648 | +€59,826 | +877.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.