LECHAUDE CONSULTING: 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.
LECHAUDE CONSULTING
Largest movements
- Financial fixed assets +€90,667
up €90,667 (+6.6%), from €1.4m to €1.5m
- Cash -€37,211
down €37,211 (-18.9%), from €196,979 to €159,768
mainly Investment in fixed assets (net) (-€91,740) and Receivables within one year (-€24,055)
- Receivables within one year +€24,055
up €24,055 (+101.6%), from €23,675 to €47,731
- Reserves +€89,000
up €89,000 (+54.2%), from €164,159 to €253,159
of which Distributable reserves: +€89,000
- Debts after one year -€22,741
down €22,741 (-2.1%), from €1.1m to €1.1m
- Taxes +€1,902
up €1,902 (+4.6%), from €41,141 to €43,043
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 | €2,041,143 | €2,108,885 | +€67,742 | +3.3% |
| Fixed assets | 21/28 | €1,580,464 | €1,661,639 | +€81,175 | +5.1% |
| Tangible fixed assets | 22/27 | €205,739 | €196,247 | -€9,492 | -4.6% |
| Land and buildings | 22 | €205,253 | €195,267 | -€9,986 | -4.9% |
| Furniture and vehicles | 24 | €486 | €979 | +€494 | +101.6% |
| Financial fixed assets | 28 | €1,374,725 | €1,465,392 | +€90,667 | +6.6% |
| Current assets | 29/58 | €460,679 | €447,247 | -€13,433 | -2.9% |
| Amounts receivable within one year | 40/41 | €23,675 | €47,731 | +€24,055 | +101.6% |
| Trade receivables | 40 | €23,675 | €47,731 | +€24,055 | +101.6% |
| Current investments | 50/53 | €237,644 | €237,643 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €196,979 | €159,768 | -€37,211 | -18.9% |
| Deferred charges and accrued income | 490/1 | €2,381 | €2,105 | -€276 | -11.6% |
| Total equity and liabilities | 10/49 | €2,041,143 | €2,108,885 | +€67,742 | +3.3% |
| Equity | 10/15 | €895,387 | €984,425 | +€89,038 | +9.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €164,159 | €253,159 | +€89,000 | +54.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €162,300 | €251,300 | +€89,000 | +54.8% |
| Profit (loss) carried forward | 14 | €712,636 | €712,674 | +€38 | 0.0% |
| Amounts payable | 17/49 | €1,145,756 | €1,124,460 | -€21,297 | -1.9% |
| Amounts payable after more than one year | 17 | €1,102,495 | €1,079,754 | -€22,741 | -2.1% |
| Financial debts | 170/4 | €1,102,495 | €1,079,754 | -€22,741 | -2.1% |
| Amounts payable within one year | 42/48 | €43,261 | €44,706 | +€1,444 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €21,825 | €24,875 | +€3,051 | +14.0% |
| Trade debts | 44 | €5,948 | €5,685 | -€263 | -4.4% |
| Suppliers | 440/4 | €5,948 | €5,685 | -€263 | -4.4% |
| Taxes, remuneration and social security | 45 | €15,421 | €14,078 | -€1,343 | -8.7% |
| Taxes | 450/3 | €15,421 | €14,078 | -€1,343 | -8.7% |
| Other amounts payable | 47/48 | €68 | €68 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,363 | €10,566 | +€203 | +2.0% |
| Other operating charges | 640/8 | €1,587 | €1,586 | -€1 | 0.0% |
| Gross operating margin | 9900 | €146,860 | €146,848 | -€13 | 0.0% |
| Operating profit (loss) | 9901 | €134,910 | €134,696 | -€215 | -0.2% |
| Financial income | 75/76B | €2,252 | €1,501 | -€750 | -33.3% |
| Recurring financial income | 75 | €2,252 | €1,501 | -€750 | -33.3% |
| Financial charges | 65/66B | €4,843 | €4,115 | -€727 | -15.0% |
| Recurring financial charges | 65 | €4,843 | €4,115 | -€727 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €132,319 | €132,081 | -€238 | -0.2% |
| Income taxes | 67/77 | €41,141 | €43,043 | +€1,902 | +4.6% |
| Profit (loss) for the period | 9904 | €91,178 | €89,038 | -€2,140 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €91,178 | €89,038 | -€2,140 | -2.3% |
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.