LECFINANCE: 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.
LECFINANCE
Largest movements
- Current investments -€5,450
down €5,450 (-100.0%), from €5,451 to €0
- Receivables within one year +€4,781
up €4,781 (+525.0%), from €911 to €5,692
- Cash +€1,576
up €1,576 (+116.7%), from €1,351 to €2,927
mainly Current investments (+€5,450) and Net result for the year (+€3,823)
- Profit (loss) carried forward +€3,823
up €3,823 (+12.3%), from -€31,064 to -€27,241
- Tax, wage and social debts -€3,300
down €3,300 (-53.6%), from €6,155 to €2,855
- Gross operating margin +€6,192
up €6,192 (+548.6%), from €1,129 to €7,321
- Taxes +€1,392
up €1,392 (+217.8%), from €639 to €2,031
- Other operating charges -€353
down €353 (-20.3%), from €1,740 to €1,388
- Financial income -€103
down €103 (-81.9%), from €126 to €23
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 | €53,212 | €54,119 | +€907 | +1.7% |
| Current assets | 29/58 | €53,212 | €54,119 | +€907 | +1.7% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €911 | €5,692 | +€4,781 | +525.0% |
| Other amounts receivable | 41 | €911 | €5,692 | +€4,781 | +525.0% |
| Current investments | 50/53 | €5,451 | €0 | -€5,450 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,351 | €2,927 | +€1,576 | +116.7% |
| Deferred charges and accrued income | 490/1 | €10,500 | €10,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €53,212 | €54,119 | +€907 | +1.7% |
| Equity | 10/15 | -€25,604 | -€21,781 | +€3,823 | +14.9% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Capital | 10 | €3,600 | €3,600 | = | 0.0% |
| Issued capital | 100 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,064 | -€27,241 | +€3,823 | +12.3% |
| Provisions and deferred taxes | 16 | €72,486 | €72,486 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €72,486 | €72,486 | = | 0.0% |
| Pensions and similar obligations | 160 | €72,486 | €72,486 | = | 0.0% |
| Amounts payable | 17/49 | €6,330 | €3,414 | -€2,916 | -46.1% |
| Amounts payable within one year | 42/48 | €6,330 | €3,414 | -€2,916 | -46.1% |
| Trade debts | 44 | €174 | €559 | +€384 | +220.2% |
| Suppliers | 440/4 | €174 | €559 | +€384 | +220.2% |
| Taxes, remuneration and social security | 45 | €6,155 | €2,855 | -€3,300 | -53.6% |
| Taxes | 450/3 | €6,155 | €2,855 | -€3,300 | -53.6% |
| Other operating charges | 640/8 | €1,740 | €1,388 | -€353 | -20.3% |
| Gross operating margin | 9900 | €1,129 | €7,321 | +€6,192 | +548.6% |
| Operating profit (loss) | 9901 | -€612 | €5,933 | +€6,545 | |
| Financial income | 75/76B | €126 | €23 | -€103 | -81.9% |
| Recurring financial income | 75 | €126 | €23 | -€103 | -81.9% |
| Financial charges | 65/66B | €105 | €102 | -€3 | -2.7% |
| Recurring financial charges | 65 | €105 | €102 | -€3 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€591 | €5,854 | +€6,445 | |
| Income taxes | 67/77 | €639 | €2,031 | +€1,392 | +217.8% |
| Profit (loss) for the period | 9904 | -€1,230 | €3,823 | +€5,052 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,230 | €3,823 | +€5,052 |
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 7 October 2026 via checked.be.