DIEET LECLUYSE: 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.
DIEET LECLUYSE
Largest movements
- Receivables within one year +€83,865
up €83,865 (+437%), from €19,190 to €103,054
of which Trade receivables: +€63,001
- Tangible fixed assets -€14,073
down €14,073 (-2.9%), from €491,588 to €477,515
of which Land and buildings: -€11,073
- Reserves +€42,642
up €42,642 (+33.8%), from €126,279 to €168,921
- Debts after one year -€24,522
down €24,522 (-13.2%), from €185,204 to €160,683
- Other debts +€22,666
up €22,666 (+42.6%), from €53,157 to €75,823
- Tax, wage and social debts +€11,181
up €11,181 (+1,864%), from €600 to €11,781
- Profit (loss) carried forward +€9,181
no longer reported in 2025 (was -€9,181)
- Gross operating margin +€101,689
up €101,689 (+730%), from €13,922 to €115,611
- Taxes +€18,998
up €18,998 (+5,376%), from €353 to €19,352
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 | €514,122 | €583,898 | +€69,776 | +13.6% |
| Fixed assets | 21/28 | €491,640 | €477,567 | -€14,073 | -2.9% |
| Tangible fixed assets | 22/27 | €491,588 | €477,515 | -€14,073 | -2.9% |
| Land and buildings | 22 | €483,732 | €472,659 | -€11,073 | -2.3% |
| Plant, machinery and equipment | 23 | €571 | - | -€571 | |
| Other tangible fixed assets | 26 | €7,285 | €4,857 | -€2,428 | -33.3% |
| Financial fixed assets | 28 | €52 | €52 | = | 0.0% |
| Current assets | 29/58 | €22,482 | €106,331 | +€83,849 | +373% |
| Amounts receivable within one year | 40/41 | €19,190 | €103,054 | +€83,865 | +437% |
| Trade receivables | 40 | - | €63,001 | +€63,001 | |
| Other amounts receivable | 41 | €19,190 | €40,053 | +€20,864 | +109% |
| Cash at bank and in hand | 54/58 | €2,934 | €3,098 | +€164 | +5.6% |
| Deferred charges and accrued income | 490/1 | €358 | €179 | -€179 | -50.0% |
| Total equity and liabilities | 10/49 | €514,122 | €583,898 | +€69,776 | +13.6% |
| Equity | 10/15 | €135,698 | €187,521 | +€51,823 | +38.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,279 | €168,921 | +€42,642 | +33.8% |
| Distributable reserves | 133 | €126,279 | €168,921 | +€42,642 | +33.8% |
| Profit (loss) carried forward | 14 | -€9,181 | - | +€9,181 | |
| Amounts payable | 17/49 | €378,424 | €396,377 | +€17,953 | +4.7% |
| Amounts payable after more than one year | 17 | €185,204 | €160,683 | -€24,522 | -13.2% |
| Financial debts | 170/4 | €185,204 | €160,683 | -€24,522 | -13.2% |
| Amounts payable within one year | 42/48 | €193,220 | €235,695 | +€42,475 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €23,900 | €24,744 | +€844 | +3.5% |
| Trade debts | 44 | €49,063 | €51,347 | +€2,284 | +4.7% |
| Suppliers | 440/4 | €49,063 | €51,347 | +€2,284 | +4.7% |
| Advances received on contracts in progress | 46 | €66,500 | €72,000 | +€5,500 | +8.3% |
| Taxes, remuneration and social security | 45 | €600 | €11,781 | +€11,181 | +1,864% |
| Taxes | 450/3 | €600 | €11,781 | +€11,181 | +1,864% |
| Other amounts payable | 47/48 | €53,157 | €75,823 | +€22,666 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,872 | €14,073 | -€800 | -5.4% |
| Other operating charges | 640/8 | €2,480 | €3,337 | +€858 | +34.6% |
| Gross operating margin | 9900 | €13,922 | €115,611 | +€101,689 | +730% |
| Operating profit (loss) | 9901 | -€3,430 | €98,201 | +€101,630 | |
| Financial income | 75/76B | €191 | €1,125 | +€934 | +490% |
| Recurring financial income | 75 | €191 | €1,125 | +€934 | +490% |
| Financial charges | 65/66B | €5,863 | €5,485 | -€379 | -6.5% |
| Recurring financial charges | 65 | €5,863 | €5,485 | -€379 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,102 | €93,841 | +€102,943 | |
| Income taxes | 67/77 | €353 | €19,352 | +€18,998 | +5,376% |
| Profit (loss) for the period | 9904 | -€9,456 | €74,489 | +€83,945 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,456 | €74,489 | +€83,945 |
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 28 October 2026 via checked.be.