LECHABERT: 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.
LECHABERT
Largest movements
- Tangible fixed assets -€76,033
down €76,033 (-5.7%), from €1.3m to €1.3m
of which Land and buildings: -€58,209
- Receivables within one year -€48,546
down €48,546 (-42.4%), from €114,528 to €65,981
of which Trade receivables: -€48,285
- Cash +€26,632
up €26,632 (+162%), from €16,469 to €43,101
mainly Depreciation (+€70,671) and Receivables within one year (+€48,546)
- Debts after one year -€59,752
down €59,752 (-4.8%), from €1.3m to €1.2m
of which Financial debts: -€31,187
- Trade debts -€32,044
down €32,044 (-63.0%), from €50,903 to €18,859
- Gross operating margin -€12,648
down €12,648 (-10.1%), from €125,508 to €112,860
- Write-downs +€9,240
new in 2024: €9,240
- Financial charges -€7,462
down €7,462 (-21.7%), from €34,321 to €26,859
- Other operating charges +€7,320
up €7,320 (+143%), from €5,116 to €12,436
- Depreciation -€2,838
down €2,838 (-3.9%), from €73,509 to €70,671
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,472,995 | €1,375,240 | -€97,755 | -6.6% |
| Fixed assets | 21/28 | €1,340,426 | €1,264,393 | -€76,033 | -5.7% |
| Tangible fixed assets | 22/27 | €1,337,632 | €1,261,599 | -€76,033 | -5.7% |
| Land and buildings | 22 | €1,293,540 | €1,235,332 | -€58,209 | -4.5% |
| Plant, machinery and equipment | 23 | €1,544 | €1,030 | -€515 | -33.3% |
| Furniture and vehicles | 24 | €42,547 | €25,237 | -€17,310 | -40.7% |
| Financial fixed assets | 28 | €2,794 | €2,794 | = | 0.0% |
| Current assets | 29/58 | €132,569 | €110,847 | -€21,722 | -16.4% |
| Amounts receivable within one year | 40/41 | €114,528 | €65,981 | -€48,546 | -42.4% |
| Trade receivables | 40 | €114,266 | €65,981 | -€48,285 | -42.3% |
| Other amounts receivable | 41 | €262 | - | -€262 | |
| Cash at bank and in hand | 54/58 | €16,469 | €43,101 | +€26,632 | +162% |
| Deferred charges and accrued income | 490/1 | €1,573 | €1,765 | +€192 | +12.2% |
| Total equity and liabilities | 10/49 | €1,472,995 | €1,375,240 | -€97,755 | -6.6% |
| Equity | 10/15 | €126,038 | €119,702 | -€6,336 | -5.0% |
| Contributions | 10/11 | €206,200 | €206,200 | = | 0.0% |
| Capital | 10 | €206,200 | €206,200 | = | 0.0% |
| Issued capital | 100 | €218,600 | €218,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,162 | -€86,498 | -€6,336 | -7.9% |
| Amounts payable | 17/49 | €1,346,956 | €1,255,538 | -€91,419 | -6.8% |
| Amounts payable after more than one year | 17 | €1,255,697 | €1,195,946 | -€59,752 | -4.8% |
| Financial debts | 170/4 | €974,422 | €943,235 | -€31,187 | -3.2% |
| Other amounts payable | 178/9 | €281,276 | €252,711 | -€28,565 | -10.2% |
| Amounts payable within one year | 42/48 | €91,259 | €54,909 | -€36,350 | -39.8% |
| Current portion of amounts payable after more than one year | 42 | €30,273 | €31,187 | +€914 | +3.0% |
| Trade debts | 44 | €50,903 | €18,859 | -€32,044 | -63.0% |
| Suppliers | 440/4 | €50,903 | €18,859 | -€32,044 | -63.0% |
| Taxes, remuneration and social security | 45 | €10,083 | €4,863 | -€5,220 | -51.8% |
| Taxes | 450/3 | €10,083 | €4,863 | -€5,220 | -51.8% |
| Accrued charges and deferred income | 492/3 | - | €4,683 | +€4,683 | |
| Non-recurring operating income | 76A | - | €4,072 | +€4,072 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,509 | €70,671 | -€2,838 | -3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,240 | +€9,240 | |
| Other operating charges | 640/8 | €5,116 | €12,436 | +€7,320 | +143% |
| Gross operating margin | 9900 | €125,508 | €112,860 | -€12,648 | -10.1% |
| Operating profit (loss) | 9901 | €46,883 | €20,513 | -€26,370 | -56.2% |
| Financial income | 75/76B | €14 | €10 | -€4 | -28.0% |
| Recurring financial income | 75 | €14 | €10 | -€4 | -28.0% |
| Financial charges | 65/66B | €34,321 | €26,859 | -€7,462 | -21.7% |
| Recurring financial charges | 65 | €34,321 | €26,859 | -€7,462 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €12,575 | -€6,336 | -€18,912 | |
| Profit (loss) for the period | 9904 | €12,575 | -€6,336 | -€18,912 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,575 | -€6,336 | -€18,912 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.