Lecan: what changed
Two fiscal 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.
Lecan
Largest movements
- Cash +€15,155
up €15,155 (+10.3%), from €147,613 to €162,768
mainly Depreciation (+€13,589) and Tax, wage and social debts (+€8,111)
- Tangible fixed assets -€5,593
down €5,593 (-22.2%), from €25,250 to €19,657
of which Furniture and vehicles: -€11,979
- Receivables within one year -€5,054
down €5,054 (-24.6%), from €20,578 to €15,524
of which Other amounts receivable: -€14,867
- Tax, wage and social debts +€8,111
up €8,111 (+257.5%), from €3,150 to €11,261
of which Taxes: +€10,311
- Profit (loss) carried forward -€7,113
down €7,113 (-4.5%), from €157,636 to €150,522
- Other debts +€5,537
up €5,537 (+22.4%), from €24,769 to €30,306
- Debts after one year -€2,360
down €2,360 (-58.6%), from €4,025 to €1,665
- Depreciation +€1,567
up €1,567 (+13.0%), from €12,022 to €13,589
- Gross operating margin -€1,417
down €1,417 (-15.2%), from €9,323 to €7,906
- Taxes +€514
up €514, from -€232 to €282
- Financial charges -€359
down €359 (-45.8%), from €783 to €425
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.
Cash bridge derived
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 | €194,875 | €198,881 | +€4,005 | +2.1% |
| Fixed assets | 21/28 | €25,250 | €19,657 | -€5,593 | -22.2% |
| Tangible fixed assets | 22/27 | €25,250 | €19,657 | -€5,593 | -22.2% |
| Plant, machinery and equipment | 23 | - | €7,082 | +€7,082 | |
| Furniture and vehicles | 24 | €17,918 | €5,939 | -€11,979 | -66.9% |
| Other tangible fixed assets | 26 | €7,333 | €6,637 | -€696 | -9.5% |
| Current assets | 29/58 | €169,625 | €179,223 | +€9,599 | +5.7% |
| Amounts receivable within one year | 40/41 | €20,578 | €15,524 | -€5,054 | -24.6% |
| Trade receivables | 40 | - | €9,814 | +€9,814 | |
| Other amounts receivable | 41 | €20,578 | €5,711 | -€14,867 | -72.2% |
| Cash at bank and in hand | 54/58 | €147,613 | €162,768 | +€15,155 | +10.3% |
| Deferred charges and accrued income | 490/1 | €1,434 | €931 | -€503 | -35.1% |
| Total equity and liabilities | 10/49 | €194,875 | €198,881 | +€4,005 | +2.1% |
| Equity | 10/15 | €159,636 | €152,522 | -€7,113 | -4.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,636 | €150,522 | -€7,113 | -4.5% |
| Amounts payable | 17/49 | €35,239 | €46,358 | +€11,119 | +31.6% |
| Amounts payable after more than one year | 17 | €4,025 | €1,665 | -€2,360 | -58.6% |
| Financial debts | 170/4 | €4,025 | €1,665 | -€2,360 | -58.6% |
| Amounts payable within one year | 42/48 | €31,214 | €44,694 | +€13,479 | +43.2% |
| Current portion of amounts payable after more than one year | 42 | €2,206 | €2,360 | +€154 | +7.0% |
| Trade debts | 44 | €1,090 | €766 | -€323 | -29.7% |
| Suppliers | 440/4 | €1,090 | €766 | -€323 | -29.7% |
| Taxes, remuneration and social security | 45 | €3,150 | €11,261 | +€8,111 | +257.5% |
| Taxes | 450/3 | €950 | €11,261 | +€10,311 | +1085.4% |
| Remuneration and social security | 454/9 | €2,200 | €0 | -€2,200 | -100.0% |
| Other amounts payable | 47/48 | €24,769 | €30,306 | +€5,537 | +22.4% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,022 | €13,589 | +€1,567 | +13.0% |
| Other operating charges | 640/8 | €756 | €729 | -€27 | -3.6% |
| Gross operating margin | 9900 | €9,323 | €7,906 | -€1,417 | -15.2% |
| Operating profit (loss) | 9901 | -€3,455 | -€6,412 | -€2,957 | -85.6% |
| Financial income | 75/76B | €5 | €5 | -€0 | -2.6% |
| Recurring financial income | 75 | €5 | €5 | -€0 | -2.6% |
| Financial charges | 65/66B | €783 | €425 | -€359 | -45.8% |
| Recurring financial charges | 65 | €783 | €425 | -€359 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,233 | -€6,832 | -€2,598 | -61.4% |
| Income taxes | 67/77 | -€232 | €282 | +€514 | |
| Profit (loss) for the period | 9904 | -€4,001 | -€7,113 | -€3,113 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,001 | -€7,113 | -€3,113 | -77.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.