Dr Florine LECOMTE SRL: what changed
What changed
Dr Florine LECOMTE SRL
filed annual accounts (NBB)
Net result for the year
€110,625
2024 · €119,109-€8,484
Equity
€5,268
2024 · €374,644-€369,375
Cash
€219,875
2024 · €172,434+€47,441
Balance sheet total
€487,867
2024 · €377,706+€110,161
Largest movements
Assets
- Current investments +€50,000
up €50,000 (+71.4%), from €70,000 to €119,999
- Cash +€47,441
up €47,441 (+27.5%), from €172,434 to €219,875
mainly Other debts (+€408,000) and Net result for the year (+€110,625)
- Receivables within one year +€19,546
up €19,546 (+65.4%), from €29,897 to €49,443
- Intangible fixed assets -€8,505
down €8,505 (-14.4%), from €59,071 to €50,566
Equity and liabilities
- Other debts +€408,000
up €408,000, from €0 to €408,000
- Profit (loss) carried forward -€369,375
down €369,375 (-99.9%), from €369,644 to €268
- Tax, wage and social debts +€72,000
new in 2025: €72,000
Income statement
- Gross operating margin -€18,069
down €18,069 (-11.2%), from €161,824 to €143,755
- Financial income +€10,570
up €10,570 (+1,019%), from €1,037 to €11,607
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
€119,109
Gross operating margin
-€18,069
Depreciation
+€85
Other operating charges
-€12
Financial income
+€10,570
Taxes
-€1,057
Result 2025
€110,625
raises the resultlowers the result
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
+€578,750
Investment
-€51,309
Financing
-€480,000
Cash 2024
€172,434
From operations (derived)
+€578,750
Net result for the year
+€110,625
Depreciation
+€9,638
Receivables within one year
-€19,546
Deferred charges and accrued income
-€1,503
Smaller working-capital items
-€464
Tax, wage and social debts
+€72,000
Other debts
+€408,000
Investment (derived)
-€51,309
Investment in fixed assets (net)
-€1,310
Current investments
-€50,000
Financing
-€480,000
Contributions, distributions and other
-€480,000
Cash 2025
€219,875
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €377,706 | €487,867 | +€110,161 | +29.2% |
| Fixed assets | 21/28 | €63,746 | €55,418 | -€8,328 | -13.1% |
| Intangible fixed assets | 21 | €59,071 | €50,566 | -€8,505 | -14.4% |
| Tangible fixed assets | 22/27 | €4,595 | €4,772 | +€177 | +3.8% |
| Plant, machinery and equipment | 23 | €1,092 | €803 | -€289 | -26.4% |
| Furniture and vehicles | 24 | €723 | €1,589 | +€866 | +120% |
| Other tangible fixed assets | 26 | €2,780 | €2,380 | -€400 | -14.4% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €313,960 | €432,449 | +€118,489 | +37.7% |
| Amounts receivable within one year | 40/41 | €29,897 | €49,443 | +€19,546 | +65.4% |
| Other amounts receivable | 41 | €29,897 | €49,443 | +€19,546 | +65.4% |
| Current investments | 50/53 | €70,000 | €119,999 | +€50,000 | +71.4% |
| Cash at bank and in hand | 54/58 | €172,434 | €219,875 | +€47,441 | +27.5% |
| Deferred charges and accrued income | 490/1 | €41,629 | €43,132 | +€1,503 | +3.6% |
| Total equity and liabilities | 10/49 | €377,706 | €487,867 | +€110,161 | +29.2% |
| Equity | 10/15 | €374,644 | €5,268 | -€369,375 | -98.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €369,644 | €268 | -€369,375 | -99.9% |
| Amounts payable | 17/49 | €3,062 | €482,598 | +€479,536 | +15,659% |
| Amounts payable within one year | 42/48 | €812 | €480,798 | +€479,986 | +59,084% |
| Trade debts | 44 | €812 | €798 | -€14 | -1.7% |
| Suppliers | 440/4 | €812 | €798 | -€14 | -1.7% |
| Taxes, remuneration and social security | 45 | - | €72,000 | +€72,000 | |
| Taxes | 450/3 | - | €72,000 | +€72,000 | |
| Other amounts payable | 47/48 | €0 | €408,000 | +€408,000 | |
| Accrued charges and deferred income | 492/3 | €2,250 | €1,800 | -€450 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,723 | €9,638 | -€85 | -0.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €161,824 | €143,755 | -€18,069 | -11.2% |
| Operating profit (loss) | 9901 | €151,714 | €133,717 | -€17,997 | -11.9% |
| Financial income | 75/76B | €1,037 | €11,607 | +€10,570 | +1,019% |
| Recurring financial income | 75 | €1,037 | €11,607 | +€10,570 | +1,019% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €152,706 | €145,279 | -€7,427 | -4.9% |
| Income taxes | 67/77 | €33,597 | €34,654 | +€1,057 | +3.1% |
| Profit (loss) for the period | 9904 | €119,109 | €110,625 | -€8,484 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €119,109 | €110,625 | -€8,484 | -7.1% |
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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 8 November 2026 via checked.be.