L.G.E Parachèvement: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
L.G.E Parachèvement
Largest movements
- Receivables within one year -€39,688
down €39,688 (-38.6%), from €102,857 to €63,169
of which Trade receivables: -€44,519
- Tangible fixed assets -€4,099
down €4,099 (-20.5%), from €19,990 to €15,890
of which Furniture and vehicles: -€3,856
- Deferred charges and accrued income +€2,392
up €2,392 (+448%), from €533 to €2,926
- Cash -€1,540
down €1,540 (-26.5%), from €5,821 to €4,280
mainly Trade debts (-€34,592) and Net result for the year (-€20,804)
- Trade debts -€34,592
no longer reported in 2025 (was €34,592)
- Profit (loss) carried forward -€20,804
new in 2025: -€20,804
- Debts after one year +€15,590
up €15,590 (+227%), from €6,860 to €22,450
- Tax, wage and social debts -€12,577
down €12,577 (-40.4%), from €31,152 to €18,575
- Current portion of long-term debt +€5,825
up €5,825 (+127%), from €4,572 to €10,397
- Gross operating margin -€42,989
down €42,989 (-55.2%), from €77,874 to €34,885
- Taxes -€6,348
down €6,348 (-51.7%), from €12,282 to €5,934
- Other operating charges -€5,479
down €5,479 (-11.9%), from €46,130 to €40,651
- Financial charges +€1,494
up €1,494 (+216%), from €692 to €2,186
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,201 | €86,265 | -€42,936 | -33.2% |
| Fixed assets | 21/28 | €19,990 | €15,890 | -€4,099 | -20.5% |
| Tangible fixed assets | 22/27 | €19,990 | €15,890 | -€4,099 | -20.5% |
| Plant, machinery and equipment | 23 | €243 | - | -€243 | |
| Furniture and vehicles | 24 | €19,746 | €15,890 | -€3,856 | -19.5% |
| Current assets | 29/58 | €109,211 | €70,375 | -€38,837 | -35.6% |
| Amounts receivable within one year | 40/41 | €102,857 | €63,169 | -€39,688 | -38.6% |
| Trade receivables | 40 | €92,634 | €48,115 | -€44,519 | -48.1% |
| Other amounts receivable | 41 | €10,224 | €15,054 | +€4,831 | +47.3% |
| Cash at bank and in hand | 54/58 | €5,821 | €4,280 | -€1,540 | -26.5% |
| Deferred charges and accrued income | 490/1 | €533 | €2,926 | +€2,392 | +448% |
| Total equity and liabilities | 10/49 | €129,201 | €86,265 | -€42,936 | -33.2% |
| Equity | 10/15 | €40,026 | €19,222 | -€20,804 | -52.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €38,026 | €38,026 | = | 0.0% |
| Distributable reserves | 133 | €38,026 | €38,026 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€20,804 | -€20,804 | |
| Amounts payable | 17/49 | €89,175 | €67,043 | -€22,132 | -24.8% |
| Amounts payable after more than one year | 17 | €6,860 | €22,450 | +€15,590 | +227% |
| Financial debts | 170/4 | €6,860 | €22,450 | +€15,590 | +227% |
| Amounts payable within one year | 42/48 | €82,316 | €44,594 | -€37,722 | -45.8% |
| Current portion of amounts payable after more than one year | 42 | €4,572 | €10,397 | +€5,825 | +127% |
| Trade debts | 44 | €34,592 | - | -€34,592 | |
| Suppliers | 440/4 | €34,592 | - | -€34,592 | |
| Taxes, remuneration and social security | 45 | €31,152 | €18,575 | -€12,577 | -40.4% |
| Taxes | 450/3 | €31,152 | €18,575 | -€12,577 | -40.4% |
| Other amounts payable | 47/48 | €12,000 | €15,622 | +€3,622 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,578 | €6,917 | +€339 | +5.2% |
| Other operating charges | 640/8 | €46,130 | €40,651 | -€5,479 | -11.9% |
| Gross operating margin | 9900 | €77,874 | €34,885 | -€42,989 | -55.2% |
| Operating profit (loss) | 9901 | €25,165 | -€12,684 | -€37,850 | |
| Financial income | 75/76B | €247 | - | -€247 | |
| Recurring financial income | 75 | €247 | - | -€247 | |
| Financial charges | 65/66B | €692 | €2,186 | +€1,494 | +216% |
| Recurring financial charges | 65 | €692 | €2,186 | +€1,494 | +216% |
| Profit (loss) for the period before taxes | 9903 | €24,721 | -€14,870 | -€39,591 | |
| Income taxes | 67/77 | €12,282 | €5,934 | -€6,348 | -51.7% |
| Profit (loss) for the period | 9904 | €12,438 | -€20,804 | -€33,242 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,438 | -€20,804 | -€33,242 |
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 1 November 2026 via checked.be.