LEBRUN Compagny: 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.
LEBRUN Compagny
Largest movements
- Tangible fixed assets +€266,765
up €266,765 (+3,460%), from €7,711 to €274,476
of which Land and buildings: +€268,854
- Stocks and contracts -€90,096
down €90,096 (-38.5%), from €234,009 to €143,913
- Receivables within one year +€32,865
up €32,865 (+350%), from €9,395 to €42,261
- Cash +€8,381
up €8,381 (+16.4%), from €51,217 to €59,598
mainly Debts after one year (+€192,941) and Stocks and contracts (+€90,096)
- Debts after one year +€192,941
new in 2025: €192,941
- Other debts +€78,000
up €78,000 (+108%), from €72,302 to €150,302
- Profit (loss) carried forward -€53,126
down €53,126 (-35.0%), from €151,897 to €98,770
- Current portion of long-term debt +€18,059
new in 2025: €18,059
- Trade debts -€17,798
down €17,798 (-41.6%), from €42,748 to €24,950
- Gross operating margin -€59,202
down €59,202, from €17,331 to -€41,871
- Other operating charges +€3,372
up €3,372 (+82.6%), from €4,083 to €7,455
- Taxes -€2,316
no longer reported in 2025 (was €2,316)
- Depreciation +€1,166
up €1,166 (+56.5%), from €2,065 to €3,232
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 | €307,499 | €526,106 | +€218,607 | +71.1% |
| Fixed assets | 21/28 | €7,711 | €274,476 | +€266,765 | +3,460% |
| Tangible fixed assets | 22/27 | €7,711 | €274,476 | +€266,765 | +3,460% |
| Land and buildings | 22 | - | €268,854 | +€268,854 | |
| Plant, machinery and equipment | 23 | €3,482 | €2,109 | -€1,373 | -39.4% |
| Furniture and vehicles | 24 | €4,229 | €3,512 | -€716 | -16.9% |
| Current assets | 29/58 | €299,788 | €251,630 | -€48,158 | -16.1% |
| Stocks and contracts in progress | 3 | €234,009 | €143,913 | -€90,096 | -38.5% |
| Stocks | 30/36 | €234,009 | €143,913 | -€90,096 | -38.5% |
| Amounts receivable within one year | 40/41 | €9,395 | €42,261 | +€32,865 | +350% |
| Trade receivables | 40 | €9,395 | €42,261 | +€32,865 | +350% |
| Cash at bank and in hand | 54/58 | €51,217 | €59,598 | +€8,381 | +16.4% |
| Deferred charges and accrued income | 490/1 | €5,167 | €5,858 | +€691 | +13.4% |
| Total equity and liabilities | 10/49 | €307,499 | €526,106 | +€218,607 | +71.1% |
| Equity | 10/15 | €182,647 | €129,520 | -€53,126 | -29.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | - | €20,000 | +€20,000 | |
| Issued capital | 100 | - | €20,000 | +€20,000 | |
| Reserves | 13 | €10,750 | €10,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €8,750 | €8,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,897 | €98,770 | -€53,126 | -35.0% |
| Amounts payable | 17/49 | €124,852 | €396,585 | +€271,733 | +218% |
| Amounts payable after more than one year | 17 | - | €192,941 | +€192,941 | |
| Financial debts | 170/4 | - | €192,941 | +€192,941 | |
| Amounts payable within one year | 42/48 | €124,780 | €203,623 | +€78,843 | +63.2% |
| Current portion of amounts payable after more than one year | 42 | - | €18,059 | +€18,059 | |
| Trade debts | 44 | €42,748 | €24,950 | -€17,798 | -41.6% |
| Suppliers | 440/4 | €42,748 | €24,950 | -€17,798 | -41.6% |
| Taxes, remuneration and social security | 45 | €9,730 | €10,312 | +€582 | +6.0% |
| Taxes | 450/3 | €9,730 | €10,312 | +€582 | +6.0% |
| Other amounts payable | 47/48 | €72,302 | €150,302 | +€78,000 | +108% |
| Accrued charges and deferred income | 492/3 | €72 | €21 | -€51 | -70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,065 | €3,232 | +€1,166 | +56.5% |
| Other operating charges | 640/8 | €4,083 | €7,455 | +€3,372 | +82.6% |
| Gross operating margin | 9900 | €17,331 | -€41,871 | -€59,202 | |
| Operating profit (loss) | 9901 | €11,182 | -€52,558 | -€63,740 | |
| Financial income | 75/76B | €6 | €111 | +€105 | +1,743% |
| Recurring financial income | 75 | €6 | €111 | +€105 | +1,743% |
| Financial charges | 65/66B | €538 | €679 | +€141 | +26.3% |
| Recurring financial charges | 65 | €538 | €679 | +€141 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €10,650 | -€53,126 | -€63,776 | |
| Income taxes | 67/77 | €2,316 | - | -€2,316 | |
| Profit (loss) for the period | 9904 | €8,334 | -€53,126 | -€61,461 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,334 | -€53,126 | -€61,461 |
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 19 October 2026 via checked.be.