Lebeauchant: 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.
Lebeauchant
Largest movements
- Cash -€9,276
down €9,276 (-25.2%), from €36,737 to €27,461
mainly Net result for the year (-€8,424) and Current portion of long-term debt (-€7,064)
- Stocks and contracts -€4,455
down €4,455 (-29.7%), from €14,991 to €10,536
- Tangible fixed assets -€3,050
down €3,050 (-59.8%), from €5,100 to €2,049
of which Furniture and vehicles: -€2,442
- Reserves -€8,424
down €8,424 (-37.5%), from €22,473 to €14,049
of which Distributable reserves: -€8,424
- Current portion of long-term debt -€7,064
down €7,064 (-100%), from €7,064 to €0
- Tax, wage and social debts -€725
down €725 (-11.6%), from €6,248 to €5,523
of which Taxes: -€725
- Depreciation -€1,802
down €1,802 (-37.1%), from €4,852 to €3,050
- Gross operating margin -€938
down €938 (-146%), from -€642 to -€1,580
- Financial charges -€651
down €651 (-39.2%), from €1,660 to €1,008
- Other operating charges +€80
up €80 (+3.1%), from €2,600 to €2,680
- Taxes -€18
down €18 (-14.6%), from €123 to €105
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 | €57,505 | €41,047 | -€16,458 | -28.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €5,100 | €2,049 | -€3,050 | -59.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €5,100 | €2,049 | -€3,050 | -59.8% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €2,658 | €2,049 | -€609 | -22.9% |
| Furniture and vehicles | 24 | €2,442 | €0 | -€2,442 | -100% |
| Current assets | 29/58 | €52,405 | €38,998 | -€13,408 | -25.6% |
| Stocks and contracts in progress | 3 | €14,991 | €10,536 | -€4,455 | -29.7% |
| Stocks | 30/36 | €14,991 | €10,536 | -€4,455 | -29.7% |
| Amounts receivable within one year | 40/41 | €570 | €785 | +€215 | +37.8% |
| Trade receivables | 40 | €570 | €785 | +€215 | +37.8% |
| Cash at bank and in hand | 54/58 | €36,737 | €27,461 | -€9,276 | -25.2% |
| Deferred charges and accrued income | 490/1 | €108 | €216 | +€108 | +100% |
| Total equity and liabilities | 10/49 | €57,505 | €41,047 | -€16,458 | -28.6% |
| Equity | 10/15 | €41,073 | €32,649 | -€8,424 | -20.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,473 | €14,049 | -€8,424 | -37.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,613 | €12,189 | -€8,424 | -40.9% |
| Amounts payable | 17/49 | €16,433 | €8,398 | -€8,034 | -48.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €16,045 | €8,398 | -€7,647 | -47.7% |
| Current portion of amounts payable after more than one year | 42 | €7,064 | €0 | -€7,064 | -100% |
| Trade debts | 44 | €2,734 | €2,876 | +€142 | +5.2% |
| Suppliers | 440/4 | €2,734 | €2,876 | +€142 | +5.2% |
| Taxes, remuneration and social security | 45 | €6,248 | €5,523 | -€725 | -11.6% |
| Taxes | 450/3 | €6,248 | €5,523 | -€725 | -11.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,852 | €3,050 | -€1,802 | -37.1% |
| Other operating charges | 640/8 | €2,600 | €2,680 | +€80 | +3.1% |
| Gross operating margin | 9900 | -€642 | -€1,580 | -€938 | -146% |
| Operating profit (loss) | 9901 | -€8,094 | -€7,310 | +€784 | +9.7% |
| Financial charges | 65/66B | €1,660 | €1,008 | -€651 | -39.2% |
| Recurring financial charges | 65 | €1,660 | €1,008 | -€651 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,754 | -€8,318 | +€1,436 | +14.7% |
| Income taxes | 67/77 | €123 | €105 | -€18 | -14.6% |
| Profit (loss) for the period | 9904 | -€9,877 | -€8,424 | +€1,454 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,877 | -€8,424 | +€1,454 | +14.7% |
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 17 October 2026 via checked.be.