LECHLER: 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.
What changed
LECHLER
NACE 46.620, Wholesale of machine tools
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€229,855
2024 · €303,001-€73,145
Equity
€249,405
2024 · €319,550-€70,145
Cash
€1.8m
2024 · €895,067+€863,893
Balance sheet total
€2.8m
2024 · €1.9m+€962,603
Largest movements
Assets
- Cash +€863,893
up €863,893 (+96.5%), from €895,067 to €1.8m
mainly Trade debts (+€714,432) and Advances received (+€340,970)
- Receivables within one year +€148,954
up €148,954 (+17.4%), from €854,394 to €1.0m
of which Trade receivables: +€129,297
Equity and liabilities
- Trade debts +€714,432
up €714,432 (+77.2%), from €925,977 to €1.6m
- Advances received +€340,970
up €340,970 (+271.7%), from €125,494 to €466,464
- Reserves -€70,145
down €70,145 (-58.7%), from €119,550 to €49,405
of which Distributable reserves: -€70,145
- Other debts -€50,000
down €50,000 (-14.3%), from €350,000 to €300,000
Income statement
- Turnover +€1.4m
up €1.4m (+32.0%), from €4.4m to €5.8m
- Goods and materials +€1.4m
up €1.4m (+51.7%), from €2.7m to €4.1m
- Staff costs +€149,239
up €149,239 (+20.6%), from €723,319 to €872,558
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.
Result 2024
€303,001
Turnover
+€1.4m
Other operating income
-€1,777
Goods and materials
-€1.4m
Services and other goods
+€30,017
Staff costs
-€149,239
Depreciation
-€1,005
Write-downs
+€4,946
Other operating charges
-€489
Financial income
+€4,486
Financial charges
-€1,702
Taxes
+€25,723
Result 2025
€229,855
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.
From operations
+€1.2m
Investment
-€4,080
Financing
-€300,000
Cash 2024
€895,067
From operations (derived)
+€1.2m
Net result for the year
+€229,855
Depreciation
+€12,889
Stocks and contracts
+€20,563
Receivables within one year
-€148,954
Deferred charges and accrued income
+€20,872
Trade debts
+€714,432
Tax, wage and social debts
+€27,346
Advances received
+€340,970
Other debts
-€50,000
Investment (derived)
-€4,080
Investment in fixed assets (net)
-€4,080
Financing
-€300,000
Contributions, distributions and other
-€300,000
Cash 2025
€1.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,878,092 | €2,840,695 | +€962,603 | +51.3% |
| Fixed assets | 21/28 | €51,417 | €42,608 | -€8,809 | -17.1% |
| Tangible fixed assets | 22/27 | €51,417 | €42,608 | -€8,809 | -17.1% |
| Furniture and vehicles | 24 | €50,464 | €42,331 | -€8,134 | -16.1% |
| Other tangible fixed assets | 26 | €952 | €277 | -€675 | -70.9% |
| Current assets | 29/58 | €1,826,675 | €2,798,087 | +€971,412 | +53.2% |
| Stocks and contracts in progress | 3 | €20,563 | €0 | -€20,563 | -100.0% |
| Stocks | 30/36 | €20,563 | €0 | -€20,563 | -100.0% |
| Advance payments | 36 | €20,563 | €0 | -€20,563 | -100.0% |
| Amounts receivable within one year | 40/41 | €854,394 | €1,003,348 | +€148,954 | +17.4% |
| Trade receivables | 40 | €810,802 | €940,098 | +€129,297 | +15.9% |
| Other amounts receivable | 41 | €43,592 | €63,250 | +€19,658 | +45.1% |
| Cash at bank and in hand | 54/58 | €895,067 | €1,758,960 | +€863,893 | +96.5% |
| Deferred charges and accrued income | 490/1 | €56,652 | €35,779 | -€20,872 | -36.8% |
| Total equity and liabilities | 10/49 | €1,878,092 | €2,840,695 | +€962,603 | +51.3% |
| Equity | 10/15 | €319,550 | €249,405 | -€70,145 | -22.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €119,550 | €49,405 | -€70,145 | -58.7% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €99,550 | €29,405 | -€70,145 | -70.5% |
| Amounts payable | 17/49 | €1,558,542 | €2,591,290 | +€1.0m | +66.3% |
| Amounts payable within one year | 42/48 | €1,558,542 | €2,591,290 | +€1.0m | +66.3% |
| Trade debts | 44 | €925,977 | €1,640,409 | +€714,432 | +77.2% |
| Suppliers | 440/4 | €925,977 | €1,640,409 | +€714,432 | +77.2% |
| Advances received on contracts in progress | 46 | €125,494 | €466,464 | +€340,970 | +271.7% |
| Taxes, remuneration and social security | 45 | €157,071 | €184,417 | +€27,346 | +17.4% |
| Taxes | 450/3 | €47,835 | €36,516 | -€11,319 | -23.7% |
| Remuneration and social security | 454/9 | €109,236 | €147,901 | +€38,665 | +35.4% |
| Other amounts payable | 47/48 | €350,000 | €300,000 | -€50,000 | -14.3% |
| Operating income | 70/76A | €4,415,340 | €5,816,266 | +€1.4m | +31.7% |
| Turnover | 70 | €4,378,485 | €5,781,188 | +€1.4m | +32.0% |
| Other operating income | 74 | €36,855 | €35,078 | -€1,777 | -4.8% |
| Operating charges | 60/66A | €4,004,012 | €5,506,591 | +€1.5m | +37.5% |
| Goods for resale, raw materials and consumables | 60 | €2,681,814 | €4,068,623 | +€1.4m | +51.7% |
| Purchases | 600/8 | €2,681,814 | €4,068,623 | +€1.4m | +51.7% |
| Services and other goods | 61 | €583,041 | €553,024 | -€30,017 | -5.1% |
| Remuneration, social security and pensions | 62 | €723,319 | €872,558 | +€149,239 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,884 | €12,889 | +€1,005 | +8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,987 | -€1,959 | -€4,946 | |
| Other operating charges | 640/8 | €968 | €1,456 | +€489 | +50.5% |
| Operating profit (loss) | 9901 | €411,328 | €309,675 | -€101,653 | -24.7% |
| Financial income | 75/76B | €4,655 | €9,142 | +€4,486 | +96.4% |
| Recurring financial income | 75 | €4,655 | €9,142 | +€4,486 | +96.4% |
| Income from current assets | 751 | €4,617 | €9,138 | +€4,521 | +97.9% |
| Other financial income | 752/9 | €38 | €4 | -€34 | -89.3% |
| Financial charges | 65/66B | €2,210 | €3,913 | +€1,702 | +77.0% |
| Recurring financial charges | 65 | €2,210 | €3,913 | +€1,702 | +77.0% |
| Debt charges | 650 | €0 | - | = | |
| Other financial charges | 652/9 | €2,210 | €3,913 | +€1,702 | +77.0% |
| Profit (loss) for the period before taxes | 9903 | €413,773 | €314,904 | -€98,869 | -23.9% |
| Income taxes | 67/77 | €110,772 | €85,049 | -€25,723 | -23.2% |
| Taxes | 670/3 | €110,772 | €85,049 | -€25,723 | -23.2% |
| Profit (loss) for the period | 9904 | €303,001 | €229,855 | -€73,145 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €303,001 | €229,855 | -€73,145 | -24.1% |
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 5 October 2026 via checked.be.