LECE TECH DEVELOPMENTS: 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.
LECE TECH DEVELOPMENTS
Largest movements
- Cash +€23,977
up €23,977 (+4236.2%), from €566 to €24,543
mainly Net result for the year (+€13,791) and Tax, wage and social debts (+€4,577)
- Receivables within one year -€3,612
down €3,612 (-24.6%), from €14,695 to €11,083
of which Trade receivables: -€3,336
- Tangible fixed assets -€1,858
down €1,858 (-17.7%), from €10,473 to €8,615
- Profit (loss) carried forward +€13,791
up €13,791 (+59.4%), from €23,228 to €37,019
- Tax, wage and social debts +€4,577
up €4,577 (+76.3%), from €6,000 to €10,577
- Contributions +€2,000
new in 2025: €2,000
- Trade debts -€1,296
no longer reported in 2025 (was €1,296)
- Gross operating margin -€9,618
down €9,618 (-29.4%), from €32,676 to €23,058
- Depreciation +€2,494
up €2,494 (+122.7%), from €2,033 to €4,527
- Staff costs -€1,520
no longer reported in 2025 (was €1,520)
- Taxes -€1,444
down €1,444 (-24.1%), from €6,000 to €4,556
- Financial charges +€346
up €346 (+4942.9%), from €7 to €353
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 | €31,344 | €50,351 | +€19,007 | +60.6% |
| Fixed assets | 21/28 | €10,473 | €9,115 | -€1,358 | -13.0% |
| Tangible fixed assets | 22/27 | €10,473 | €8,615 | -€1,858 | -17.7% |
| Furniture and vehicles | 24 | €10,473 | €8,615 | -€1,858 | -17.7% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €20,871 | €41,236 | +€20,365 | +97.6% |
| Amounts receivable after more than one year | 29 | €5,610 | €5,610 | = | 0.0% |
| Other amounts receivable | 291 | €5,610 | €5,610 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,695 | €11,083 | -€3,612 | -24.6% |
| Trade receivables | 40 | €13,650 | €10,314 | -€3,336 | -24.4% |
| Other amounts receivable | 41 | €1,045 | €769 | -€276 | -26.4% |
| Cash at bank and in hand | 54/58 | €566 | €24,543 | +€23,977 | +4236.2% |
| Total equity and liabilities | 10/49 | €31,344 | €50,351 | +€19,007 | +60.6% |
| Equity | 10/15 | €23,228 | €39,019 | +€15,791 | +68.0% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €23,228 | €37,019 | +€13,791 | +59.4% |
| Amounts payable | 17/49 | €8,116 | €11,332 | +€3,216 | +39.6% |
| Amounts payable within one year | 42/48 | €8,116 | €11,332 | +€3,216 | +39.6% |
| Trade debts | 44 | €1,296 | - | -€1,296 | |
| Suppliers | 440/4 | €1,296 | - | -€1,296 | |
| Taxes, remuneration and social security | 45 | €6,000 | €10,577 | +€4,577 | +76.3% |
| Taxes | 450/3 | €6,000 | €10,577 | +€4,577 | +76.3% |
| Other amounts payable | 47/48 | €820 | €755 | -€65 | -7.9% |
| Remuneration, social security and pensions | 62 | €1,520 | - | -€1,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,033 | €4,527 | +€2,494 | +122.7% |
| Gross operating margin | 9900 | €32,676 | €23,058 | -€9,618 | -29.4% |
| Operating profit (loss) | 9901 | €29,123 | €18,531 | -€10,592 | -36.4% |
| Financial income | 75/76B | €112 | €169 | +€57 | +50.9% |
| Recurring financial income | 75 | €112 | €169 | +€57 | +50.9% |
| Financial charges | 65/66B | €7 | €353 | +€346 | +4942.9% |
| Recurring financial charges | 65 | €7 | €353 | +€346 | +4942.9% |
| Profit (loss) for the period before taxes | 9903 | €29,228 | €18,347 | -€10,881 | -37.2% |
| Income taxes | 67/77 | €6,000 | €4,556 | -€1,444 | -24.1% |
| Profit (loss) for the period | 9904 | €23,228 | €13,791 | -€9,437 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,228 | €13,791 | -€9,437 | -40.6% |
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 8 October 2026 via checked.be.