LEBOUT'CHOU: 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.
LEBOUT'CHOU
Largest movements
- Receivables within one year +€22,558
up €22,558 (+154%), from €14,689 to €37,247
of which Other amounts receivable: +€17,058
- Cash -€6,328
down €6,328 (-11.7%), from €54,244 to €47,916
mainly Contributions, distributions and other (-€51,609) and Receivables within one year (-€22,558)
- Deferred charges and accrued income +€5,696
up €5,696 (+43.0%), from €13,258 to €18,954
- Reserves +€70,854
up €70,854 (+81.4%), from €87,078 to €157,933
- Profit (loss) carried forward -€51,609
no longer reported in 2025 (was €51,609)
- Trade debts +€4,342
up €4,342 (+26,735%), from €16 to €4,358
- Tax, wage and social debts -€2,389
down €2,389 (-11.7%), from €20,429 to €18,041
- Gross operating margin +€36,613
up €36,613 (+41.4%), from €88,527 to €125,140
- Taxes +€10,970
up €10,970 (+55.7%), from €19,683 to €30,653
- Depreciation +€2,672
up €2,672 (+13.6%), from €19,673 to €22,345
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 | €161,263 | €182,398 | +€21,136 | +13.1% |
| Fixed assets | 21/28 | €79,071 | €78,281 | -€790 | -1.0% |
| Tangible fixed assets | 22/27 | €78,071 | €77,281 | -€790 | -1.0% |
| Plant, machinery and equipment | 23 | €48,147 | €42,119 | -€6,028 | -12.5% |
| Furniture and vehicles | 24 | €29,924 | €21,351 | -€8,573 | -28.7% |
| Other tangible fixed assets | 26 | - | €13,811 | +€13,811 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €82,191 | €104,117 | +€21,926 | +26.7% |
| Amounts receivable within one year | 40/41 | €14,689 | €37,247 | +€22,558 | +154% |
| Trade receivables | 40 | €500 | €6,000 | +€5,500 | +1,100% |
| Other amounts receivable | 41 | €14,189 | €31,247 | +€17,058 | +120% |
| Cash at bank and in hand | 54/58 | €54,244 | €47,916 | -€6,328 | -11.7% |
| Deferred charges and accrued income | 490/1 | €13,258 | €18,954 | +€5,696 | +43.0% |
| Total equity and liabilities | 10/49 | €161,263 | €182,398 | +€21,136 | +13.1% |
| Equity | 10/15 | €140,688 | €159,933 | +€19,245 | +13.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €87,078 | €157,933 | +€70,854 | +81.4% |
| Distributable reserves | 133 | €87,078 | €157,933 | +€70,854 | +81.4% |
| Profit (loss) carried forward | 14 | €51,609 | - | -€51,609 | |
| Amounts payable | 17/49 | €20,575 | €22,466 | +€1,891 | +9.2% |
| Amounts payable within one year | 42/48 | €20,445 | €22,399 | +€1,953 | +9.6% |
| Trade debts | 44 | €16 | €4,358 | +€4,342 | +26,735% |
| Suppliers | 440/4 | €16 | €4,358 | +€4,342 | +26,735% |
| Taxes, remuneration and social security | 45 | €20,429 | €18,041 | -€2,389 | -11.7% |
| Taxes | 450/3 | €20,429 | €18,041 | -€2,389 | -11.7% |
| Accrued charges and deferred income | 492/3 | €130 | €67 | -€63 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,673 | €22,345 | +€2,672 | +13.6% |
| Other operating charges | 640/8 | €1,413 | €1,539 | +€127 | +9.0% |
| Gross operating margin | 9900 | €88,527 | €125,140 | +€36,613 | +41.4% |
| Operating profit (loss) | 9901 | €67,442 | €101,255 | +€33,814 | +50.1% |
| Financial income | 75/76B | €13 | €376 | +€363 | +2,748% |
| Recurring financial income | 75 | €13 | €376 | +€363 | +2,748% |
| Financial charges | 65/66B | €220 | €123 | -€97 | -43.9% |
| Recurring financial charges | 65 | €220 | €123 | -€97 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €67,235 | €101,508 | +€34,273 | +51.0% |
| Income taxes | 67/77 | €19,683 | €30,653 | +€10,970 | +55.7% |
| Profit (loss) for the period | 9904 | €47,552 | €70,854 | +€23,303 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,552 | €70,854 | +€23,303 | +49.0% |
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 28 October 2026 via checked.be.