Lechantre Stéphane: 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.
Lechantre Stéphane
Largest movements
- Receivables within one year +€16,016
up €16,016 (+30.1%), from €53,293 to €69,309
of which Other amounts receivable: +€26,016
- Cash +€13,226
up €13,226 (+118%), from €11,165 to €24,391
mainly Net result for the year (+€29,889) and Tax, wage and social debts (+€2,409)
- Reserves +€29,800
up €29,800 (+64.1%), from €46,460 to €76,260
- Trade debts -€2,459
no longer reported in 2025 (was €2,459)
- Tax, wage and social debts +€2,409
up €2,409 (+41.5%), from €5,800 to €8,209
- Gross operating margin -€3,736
down €3,736 (-8.4%), from €44,690 to €40,953
- Taxes -€3,437
down €3,437 (-21.7%), from €15,846 to €12,409
- Financial income +€961
up €961 (+107%), from €896 to €1,857
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.
Derived cash bridge
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 | €69,468 | €99,306 | +€29,838 | +43.0% |
| Fixed assets | 21/28 | €4,568 | €4,500 | -€68 | -1.5% |
| Tangible fixed assets | 22/27 | €68 | - | -€68 | |
| Furniture and vehicles | 24 | €68 | - | -€68 | |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €64,900 | €94,806 | +€29,907 | +46.1% |
| Amounts receivable within one year | 40/41 | €53,293 | €69,309 | +€16,016 | +30.1% |
| Trade receivables | 40 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Other amounts receivable | 41 | €33,293 | €59,309 | +€26,016 | +78.1% |
| Cash at bank and in hand | 54/58 | €11,165 | €24,391 | +€13,226 | +118% |
| Deferred charges and accrued income | 490/1 | €441 | €1,106 | +€665 | +151% |
| Total equity and liabilities | 10/49 | €69,468 | €99,306 | +€29,838 | +43.0% |
| Equity | 10/15 | €61,209 | €91,097 | +€29,889 | +48.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,460 | €76,260 | +€29,800 | +64.1% |
| Distributable reserves | 133 | €46,460 | €76,260 | +€29,800 | +64.1% |
| Profit (loss) carried forward | 14 | €2,349 | €2,437 | +€89 | +3.8% |
| Amounts payable | 17/49 | €8,259 | €8,209 | -€50 | -0.6% |
| Amounts payable within one year | 42/48 | €8,259 | €8,209 | -€50 | -0.6% |
| Trade debts | 44 | €2,459 | - | -€2,459 | |
| Suppliers | 440/4 | €2,459 | - | -€2,459 | |
| Taxes, remuneration and social security | 45 | €5,800 | €8,209 | +€2,409 | +41.5% |
| Taxes | 450/3 | €5,800 | €8,209 | +€2,409 | +41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135 | €68 | -€67 | -49.5% |
| Other operating charges | 640/8 | €494 | €400 | -€95 | -19.1% |
| Gross operating margin | 9900 | €44,690 | €40,953 | -€3,736 | -8.4% |
| Operating profit (loss) | 9901 | €44,060 | €40,485 | -€3,575 | -8.1% |
| Financial income | 75/76B | €896 | €1,857 | +€961 | +107% |
| Recurring financial income | 75 | €896 | €1,857 | +€961 | +107% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €44,912 | €42,298 | -€2,614 | -5.8% |
| Income taxes | 67/77 | €15,846 | €12,409 | -€3,437 | -21.7% |
| Profit (loss) for the period | 9904 | €29,066 | €29,889 | +€823 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,066 | €29,889 | +€823 | +2.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.