DE LENTDECKER LUC: what changed
What changed
DE LENTDECKER LUC
NACE 47.525, Retail trade
filed annual accounts (NBB)
Net result for the year
-€12,457
2024 · -€36,067+€23,610
Equity
€91,444
2024 · €531,424-€439,980
Cash
€30,325
2024 · €63,461-€33,136
Balance sheet total
€943,255
2024 · €2.2m-€1.2m
Largest movements
Assets
- Stocks and contracts -€1.1m
down €1.1m (-100%), from €1.1m to €0
- Receivables within one year -€41,378
down €41,378 (-5.9%), from €698,722 to €657,344
of which Other amounts receivable: -€32,001
- Cash -€33,136
down €33,136 (-52.2%), from €63,461 to €30,325
mainly Other debts (-€678,337) and Short-term financial debts (-€482,894)
Equity and liabilities
- Other debts -€678,337
down €678,337 (-99.4%), from €682,459 to €4,122
- Short-term financial debts -€482,894
down €482,894 (-100%), from €482,894 to €0
- Debts after one year +€429,352
up €429,352 (+117%), from €366,033 to €795,384
of which Other amounts payable: +€450,000
- Contributions -€266,809
down €266,809 (-80.4%), from €331,652 to €64,843
- Reserves -€93,051
down €93,051 (-80.4%), from €115,665 to €22,614
of which Distributable reserves: -€66,370
Income statement
- Gross operating margin -€366,437
down €366,437 (-92.9%), from €394,402 to €27,965
- Staff costs -€268,003
down €268,003 (-100%), from €268,003 to €0
- Financial charges -€87,717
down €87,717 (-67.6%), from €129,751 to €42,034
of which Non-recurring financial charges: -€72,736
- Taxes -€27,819
down €27,819, from €27,015 to -€804
- Other operating charges -€6,858
down €6,858 (-47.5%), from €14,447 to €7,589
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.
Result 2024
-€36,067
Gross operating margin
-€366,437
Staff costs
+€268,003
Depreciation
+€1,979
Other operating charges
+€6,858
Other operating items
+€2,208
Financial income
-€4,538
Financial charges
+€87,717
Taxes
+€27,819
Result 2025
-€12,457
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€465,815
Investment
-€18,796
Financing
-€480,155
Cash 2024
€63,461
From operations (derived)
+€465,815
Net result for the year
-€12,457
Depreciation
+€16,430
Stocks and contracts
+€1.1m
Receivables within one year
+€41,378
Deferred charges and accrued income
+€4,215
Trade debts
-€42,312
Tax, wage and social debts
-€4,492
Other debts
-€678,337
Accrued charges and deferred income
-€79
Investment (derived)
-€18,796
Investment in fixed assets (net)
-€18,796
Financing
-€480,155
Debts after one year
+€429,352
Current portion of long-term debt
+€911
Short-term financial debts
-€482,894
Contributions, distributions and other
-€427,523
Cash 2025
€30,325
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,161,085 | €943,255 | -€1.2m | -56.4% |
| Fixed assets | 21/28 | €230,489 | €232,856 | +€2,367 | +1.0% |
| Intangible fixed assets | 21 | €6,538 | €0 | -€6,538 | -100% |
| Tangible fixed assets | 22/27 | €223,951 | €232,856 | +€8,905 | +4.0% |
| Land and buildings | 22 | €198,576 | €219,246 | +€20,669 | +10.4% |
| Plant, machinery and equipment | 23 | €17,453 | €13,610 | -€3,843 | -22.0% |
| Furniture and vehicles | 24 | €7,921 | €0 | -€7,921 | -100% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,930,596 | €710,399 | -€1.2m | -63.2% |
| Stocks and contracts in progress | 3 | €1,141,469 | €0 | -€1.1m | -100% |
| Stocks | 30/36 | €1,141,469 | €0 | -€1.1m | -100% |
| Amounts receivable within one year | 40/41 | €698,722 | €657,344 | -€41,378 | -5.9% |
| Trade receivables | 40 | €23,410 | €14,033 | -€9,377 | -40.1% |
| Other amounts receivable | 41 | €675,312 | €643,311 | -€32,001 | -4.7% |
| Cash at bank and in hand | 54/58 | €63,461 | €30,325 | -€33,136 | -52.2% |
| Deferred charges and accrued income | 490/1 | €26,945 | €22,730 | -€4,215 | -15.6% |
| Total equity and liabilities | 10/49 | €2,161,085 | €943,255 | -€1.2m | -56.4% |
| Equity | 10/15 | €531,424 | €91,444 | -€439,980 | -82.8% |
| Contributions | 10/11 | €331,652 | €64,843 | -€266,809 | -80.4% |
| Capital | 10 | €331,652 | €64,843 | -€266,809 | -80.4% |
| Issued capital | 100 | €331,652 | €64,843 | -€266,809 | -80.4% |
| Reserves | 13 | €115,665 | €22,614 | -€93,051 | -80.4% |
| Non-distributable reserves | 130/1 | €33,165 | €6,484 | -€26,681 | -80.4% |
| Legal reserve | 130 | €33,165 | €6,484 | -€26,681 | -80.4% |
| Distributable reserves | 133 | €82,500 | €16,130 | -€66,370 | -80.4% |
| Profit (loss) carried forward | 14 | €84,107 | €3,987 | -€80,120 | -95.3% |
| Amounts payable | 17/49 | €1,629,661 | €851,811 | -€777,851 | -47.7% |
| Amounts payable after more than one year | 17 | €366,033 | €795,384 | +€429,352 | +117% |
| Financial debts | 170/4 | €366,033 | €345,384 | -€20,648 | -5.6% |
| Other amounts payable | 178/9 | - | €450,000 | +€450,000 | |
| Amounts payable within one year | 42/48 | €1,248,704 | €41,580 | -€1.2m | -96.7% |
| Current portion of amounts payable after more than one year | 42 | €23,488 | €24,398 | +€911 | +3.9% |
| Financial debts | 43 | €482,894 | €0 | -€482,894 | -100% |
| Credit institutions | 430/8 | €482,894 | €0 | -€482,894 | -100% |
| Trade debts | 44 | €52,376 | €10,064 | -€42,312 | -80.8% |
| Suppliers | 440/4 | €52,376 | €10,064 | -€42,312 | -80.8% |
| Taxes, remuneration and social security | 45 | €7,488 | €2,996 | -€4,492 | -60.0% |
| Taxes | 450/3 | €3,800 | €2,996 | -€804 | -21.2% |
| Remuneration and social security | 454/9 | €3,688 | €0 | -€3,688 | -100% |
| Other amounts payable | 47/48 | €682,459 | €4,122 | -€678,337 | -99.4% |
| Accrued charges and deferred income | 492/3 | €14,925 | €14,846 | -€79 | -0.5% |
| Non-recurring operating income | 76A | €27,780 | €0 | -€27,780 | -100% |
| Remuneration, social security and pensions | 62 | €268,003 | €0 | -€268,003 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,409 | €16,430 | -€1,979 | -10.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €14,447 | €7,589 | -€6,858 | -47.5% |
| Non-recurring operating charges | 66A | €2,208 | €0 | -€2,208 | -100% |
| Gross operating margin | 9900 | €394,402 | €27,965 | -€366,437 | -92.9% |
| Operating profit (loss) | 9901 | €91,334 | €3,946 | -€87,388 | -95.7% |
| Financial income | 75/76B | €29,365 | €24,827 | -€4,538 | -15.5% |
| Recurring financial income | 75 | €29,365 | €24,827 | -€4,538 | -15.5% |
| Financial charges | 65/66B | €129,751 | €42,034 | -€87,717 | -67.6% |
| Recurring financial charges | 65 | €57,015 | €42,034 | -€14,982 | -26.3% |
| Non-recurring financial charges | 66B | €72,736 | €0 | -€72,736 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€9,052 | -€13,261 | -€4,209 | -46.5% |
| Income taxes | 67/77 | €27,015 | -€804 | -€27,819 | |
| Profit (loss) for the period | 9904 | -€36,067 | -€12,457 | +€23,610 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,067 | -€12,457 | +€23,610 | +65.5% |
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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 2 November 2026 via checked.be.