FERRONNERIE LECOMTE: 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.
FERRONNERIE LECOMTE
Largest movements
- Cash +€24,692
up €24,692 (+628%), from €3,932 to €28,624
mainly Other debts (+€15,855) and Tax, wage and social debts (+€10,208)
- Stocks and contracts +€11,920
up €11,920 (+332%), from €3,585 to €15,506
of which Contracts in progress: +€7,495
- Tangible fixed assets +€9,889
up €9,889 (+21.3%), from €46,405 to €56,294
of which Plant, machinery and equipment: +€11,311
- Other debts +€15,855
up €15,855 (+152%), from €10,420 to €26,275
- Tax, wage and social debts +€10,208
up €10,208 (+58.6%), from €17,421 to €27,630
of which Taxes: +€8,339
- Trade debts +€6,567
up €6,567 (+7.5%), from €87,025 to €93,592
- Debts after one year +€5,872
up €5,872 (+18.7%), from €31,482 to €37,354
- Gross operating margin -€11,696
down €11,696 (-10.5%), from €110,931 to €99,236
- Other operating charges -€9,622
down €9,622 (-76.3%), from €12,615 to €2,993
- Depreciation -€3,778
down €3,778 (-47.5%), from €7,954 to €4,176
- Staff costs +€3,052
up €3,052 (+3.8%), from €79,633 to €82,685
- Taxes +€2,935
up €2,935 (+49.8%), from €5,893 to €8,828
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 | €191,717 | €232,911 | +€41,194 | +21.5% |
| Fixed assets | 21/28 | €48,430 | €58,319 | +€9,889 | +20.4% |
| Tangible fixed assets | 22/27 | €46,405 | €56,294 | +€9,889 | +21.3% |
| Land and buildings | 22 | €39,356 | €36,703 | -€2,653 | -6.7% |
| Plant, machinery and equipment | 23 | €6,810 | €18,121 | +€11,311 | +166% |
| Furniture and vehicles | 24 | €239 | €1,471 | +€1,232 | +516% |
| Financial fixed assets | 28 | €2,025 | €2,025 | = | 0.0% |
| Current assets | 29/58 | €143,287 | €174,591 | +€31,304 | +21.8% |
| Amounts receivable after more than one year | 29 | €56,240 | €53,984 | -€2,256 | -4.0% |
| Other amounts receivable | 291 | €56,240 | €53,984 | -€2,256 | -4.0% |
| Stocks and contracts in progress | 3 | €3,585 | €15,506 | +€11,920 | +332% |
| Stocks | 30/36 | €1,100 | €5,526 | +€4,425 | +402% |
| Contracts in progress | 37 | €2,485 | €9,980 | +€7,495 | +302% |
| Amounts receivable within one year | 40/41 | €77,661 | €76,478 | -€1,184 | -1.5% |
| Trade receivables | 40 | €42,824 | €21,695 | -€21,129 | -49.3% |
| Other amounts receivable | 41 | €34,838 | €54,783 | +€19,945 | +57.3% |
| Cash at bank and in hand | 54/58 | €3,932 | €28,624 | +€24,692 | +628% |
| Deferred charges and accrued income | 490/1 | €1,868 | - | -€1,868 | |
| Total equity and liabilities | 10/49 | €191,717 | €232,911 | +€41,194 | +21.5% |
| Equity | 10/15 | €42,104 | €42,866 | +€761 | +1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,044 | €34,806 | +€761 | +2.2% |
| Amounts payable | 17/49 | €149,613 | €190,045 | +€40,432 | +27.0% |
| Amounts payable after more than one year | 17 | €31,482 | €37,354 | +€5,872 | +18.7% |
| Financial debts | 170/4 | €31,482 | €37,354 | +€5,872 | +18.7% |
| Amounts payable within one year | 42/48 | €118,065 | €152,626 | +€34,560 | +29.3% |
| Current portion of amounts payable after more than one year | 42 | €3,198 | €5,128 | +€1,930 | +60.3% |
| Trade debts | 44 | €87,025 | €93,592 | +€6,567 | +7.5% |
| Suppliers | 440/4 | €87,025 | €93,592 | +€6,567 | +7.5% |
| Taxes, remuneration and social security | 45 | €17,421 | €27,630 | +€10,208 | +58.6% |
| Taxes | 450/3 | €8,283 | €16,622 | +€8,339 | +101% |
| Remuneration and social security | 454/9 | €9,138 | €11,008 | +€1,869 | +20.5% |
| Other amounts payable | 47/48 | €10,420 | €26,275 | +€15,855 | +152% |
| Accrued charges and deferred income | 492/3 | €65 | €65 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €79,633 | €82,685 | +€3,052 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,954 | €4,176 | -€3,778 | -47.5% |
| Other operating charges | 640/8 | €12,615 | €2,993 | -€9,622 | -76.3% |
| Gross operating margin | 9900 | €110,931 | €99,236 | -€11,696 | -10.5% |
| Operating profit (loss) | 9901 | €10,728 | €9,381 | -€1,347 | -12.6% |
| Financial income | 75/76B | €2,162 | €2,197 | +€35 | +1.6% |
| Recurring financial income | 75 | €2,162 | €2,197 | +€35 | +1.6% |
| Financial charges | 65/66B | €1,608 | €1,989 | +€381 | +23.7% |
| Recurring financial charges | 65 | €1,608 | €1,989 | +€381 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €11,283 | €9,590 | -€1,693 | -15.0% |
| Income taxes | 67/77 | €5,893 | €8,828 | +€2,935 | +49.8% |
| Profit (loss) for the period | 9904 | €5,390 | €761 | -€4,628 | -85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,390 | €761 | -€4,628 | -85.9% |
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 13 October 2026 via checked.be.