Ets Leblicq Hélène: 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.
Ets Leblicq Hélène
Largest movements
- Cash +€16,502
up €16,502 (+87.8%), from €18,795 to €35,297
mainly Net result for the year (+€26,211) and Other debts (+€6,647)
- Tangible fixed assets -€5,682
down €5,682 (-22.4%), from €25,329 to €19,647
- Receivables within one year +€3,834
up €3,834 (+767%), from €500 to €4,334
- Debts after one year -€23,747
down €23,747 (-80.1%), from €29,645 to €5,899
of which Other amounts payable: -€20,000
- Reserves +€16,462
new in 2025: €16,462
- Profit (loss) carried forward +€9,748
no longer reported in 2025 (was -€9,748)
- Other debts +€6,647
up €6,647 (+65.1%), from €10,218 to €16,865
- Tax, wage and social debts +€6,372
up €6,372 (+3,838%), from €166 to €6,538
- Gross operating margin +€15,902
up €15,902 (+65.5%), from €24,281 to €40,183
- Taxes +€6,372
up €6,372 (+3,838%), from €166 to €6,538
- Other operating charges -€4,370
down €4,370 (-79.1%), from €5,523 to €1,153
- Depreciation +€2,600
up €2,600 (+84.3%), from €3,082 to €5,682
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 | €44,624 | €59,277 | +€14,654 | +32.8% |
| Fixed assets | 21/28 | €25,329 | €19,647 | -€5,682 | -22.4% |
| Tangible fixed assets | 22/27 | €25,329 | €19,647 | -€5,682 | -22.4% |
| Furniture and vehicles | 24 | €25,329 | €19,647 | -€5,682 | -22.4% |
| Current assets | 29/58 | €19,295 | €39,631 | +€20,336 | +105% |
| Amounts receivable within one year | 40/41 | €500 | €4,334 | +€3,834 | +767% |
| Other amounts receivable | 41 | €500 | €4,334 | +€3,834 | +767% |
| Cash at bank and in hand | 54/58 | €18,795 | €35,297 | +€16,502 | +87.8% |
| Total equity and liabilities | 10/49 | €44,624 | €59,277 | +€14,654 | +32.8% |
| Equity | 10/15 | -€1,688 | €24,522 | +€26,211 | |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | - | €16,462 | +€16,462 | |
| Distributable reserves | 133 | - | €16,462 | +€16,462 | |
| Profit (loss) carried forward | 14 | -€9,748 | - | +€9,748 | |
| Amounts payable | 17/49 | €46,312 | €34,755 | -€11,557 | -25.0% |
| Amounts payable after more than one year | 17 | €29,645 | €5,899 | -€23,747 | -80.1% |
| Financial debts | 170/4 | €9,645 | €5,899 | -€3,747 | -38.8% |
| Other amounts payable | 178/9 | €20,000 | - | -€20,000 | |
| Amounts payable within one year | 42/48 | €14,267 | €27,656 | +€13,390 | +93.9% |
| Financial debts | 43 | €3,604 | €3,747 | +€142 | +3.9% |
| Credit institutions | 430/8 | €3,604 | €3,747 | +€142 | +3.9% |
| Trade debts | 44 | €278 | €507 | +€228 | +82.1% |
| Suppliers | 440/4 | €278 | €507 | +€228 | +82.1% |
| Taxes, remuneration and social security | 45 | €166 | €6,538 | +€6,372 | +3,838% |
| Taxes | 450/3 | €166 | €6,538 | +€6,372 | +3,838% |
| Other amounts payable | 47/48 | €10,218 | €16,865 | +€6,647 | +65.1% |
| Accrued charges and deferred income | 492/3 | €2,400 | €1,200 | -€1,200 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,082 | €5,682 | +€2,600 | +84.3% |
| Other operating charges | 640/8 | €5,523 | €1,153 | -€4,370 | -79.1% |
| Gross operating margin | 9900 | €24,281 | €40,183 | +€15,902 | +65.5% |
| Operating profit (loss) | 9901 | €15,676 | €33,348 | +€17,672 | +113% |
| Financial charges | 65/66B | €467 | €600 | +€133 | +28.4% |
| Recurring financial charges | 65 | €276 | €450 | +€173 | +62.7% |
| Non-recurring financial charges | 66B | €191 | €150 | -€41 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €15,209 | €32,748 | +€17,539 | +115% |
| Income taxes | 67/77 | €166 | €6,538 | +€6,372 | +3,838% |
| Profit (loss) for the period | 9904 | €15,043 | €26,211 | +€11,167 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,043 | €26,211 | +€11,167 | +74.2% |
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 27 October 2026 via checked.be.