LECHANTRE Pierre Expertises: what changed
LECHANTRE Pierre Expertises
Largest movements
- Receivables within one year -€15,140
down €15,140 (-50.5%), from €30,000 to €14,861
of which Trade receivables: -€11,751
- Deferred charges and accrued income -€1,974
down €1,974 (-57.5%), from €3,431 to €1,457
- Tangible fixed assets -€856
down €856 (-75.1%), from €1,141 to €284
of which Land and buildings: -€706
- Cash -€404
down €404 (-12.0%), from €3,361 to €2,957
mainly Net result for the year (-€15,493) and Advances received (-€10,890)
- Profit (loss) carried forward -€15,493
down €15,493, from €6,560 to -€8,934
- Advances received -€10,890
down €10,890 (-100%), from €10,890 to €0
- Tax, wage and social debts +€10,074
up €10,074 (+1,820%), from €553 to €10,628
of which Taxes: +€7,874
- Trade debts -€2,575
down €2,575 (-44.0%), from €5,854 to €3,279
- Other debts +€920
new in 2025: €920
- Depreciation -€2,587
down €2,587 (-75.1%), from €3,444 to €856
- Gross operating margin -€1,716
down €1,716 (-24.8%), from -€6,915 to -€8,631
- Other operating charges -€1,158
down €1,158 (-48.7%), from €2,377 to €1,219
- Financial income -€406
no longer reported in 2025 (was €406)
- Financial charges +€196
up €196 (+4.5%), from €4,331 to €4,527
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,974 | €19,600 | -€18,374 | -48.4% |
| Fixed assets | 21/28 | €1,181 | €325 | -€856 | -72.5% |
| Tangible fixed assets | 22/27 | €1,141 | €284 | -€856 | -75.1% |
| Land and buildings | 22 | €990 | €284 | -€706 | -71.3% |
| Furniture and vehicles | 24 | €151 | €0 | -€151 | -100% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €36,793 | €19,275 | -€17,517 | -47.6% |
| Amounts receivable within one year | 40/41 | €30,000 | €14,861 | -€15,140 | -50.5% |
| Trade receivables | 40 | €21,868 | €10,117 | -€11,751 | -53.7% |
| Other amounts receivable | 41 | €8,132 | €4,744 | -€3,389 | -41.7% |
| Cash at bank and in hand | 54/58 | €3,361 | €2,957 | -€404 | -12.0% |
| Deferred charges and accrued income | 490/1 | €3,431 | €1,457 | -€1,974 | -57.5% |
| Total equity and liabilities | 10/49 | €37,974 | €19,600 | -€18,374 | -48.4% |
| Equity | 10/15 | €17,306 | €1,813 | -€15,493 | -89.5% |
| Contributions | 10/11 | €6,455 | €6,455 | = | 0.0% |
| Reserves | 13 | €4,291 | €4,291 | = | 0.0% |
| Distributable reserves | 133 | €4,291 | €4,291 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,560 | -€8,934 | -€15,493 | |
| Amounts payable | 17/49 | €20,668 | €17,787 | -€2,880 | -13.9% |
| Amounts payable within one year | 42/48 | €20,268 | €17,787 | -€2,480 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €2,970 | €2,961 | -€9 | -0.3% |
| Trade debts | 44 | €5,854 | €3,279 | -€2,575 | -44.0% |
| Suppliers | 440/4 | €5,854 | €3,279 | -€2,575 | -44.0% |
| Advances received on contracts in progress | 46 | €10,890 | €0 | -€10,890 | -100% |
| Taxes, remuneration and social security | 45 | €553 | €10,628 | +€10,074 | +1,820% |
| Taxes | 450/3 | €553 | €8,428 | +€7,874 | +1,423% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | - | €920 | +€920 | |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,444 | €856 | -€2,587 | -75.1% |
| Other operating charges | 640/8 | €2,377 | €1,219 | -€1,158 | -48.7% |
| Gross operating margin | 9900 | -€6,915 | -€8,631 | -€1,716 | -24.8% |
| Operating profit (loss) | 9901 | -€12,736 | -€10,707 | +€2,029 | +15.9% |
| Financial income | 75/76B | €406 | - | -€406 | |
| Recurring financial income | 75 | €406 | - | -€406 | |
| Financial charges | 65/66B | €4,331 | €4,527 | +€196 | +4.5% |
| Recurring financial charges | 65 | €4,331 | €4,527 | +€196 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,662 | -€15,234 | +€1,427 | +8.6% |
| Income taxes | 67/77 | €335 | €259 | -€77 | -22.8% |
| Profit (loss) for the period | 9904 | -€16,997 | -€15,493 | +€1,504 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,997 | -€15,493 | +€1,504 | +8.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.