LECIMMO: 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.
LECIMMO
Largest movements
- Tangible fixed assets +€43,456
up €43,456 (+11.3%), from €385,924 to €429,380
of which Plant, machinery and equipment: +€43,456
- Cash -€15,219
down €15,219 (-34.5%), from €44,063 to €28,844
mainly Investment in fixed assets (net) (-€45,726) and Contributions, distributions and other (-€25,000)
- Other debts +€20,000
up €20,000 (+80.0%), from €25,000 to €45,000
- Profit (loss) carried forward +€5,931
up €5,931 (+2.9%), from -€207,024 to -€201,093
- Trade debts +€5,347
up €5,347 (+4997.4%), from €107 to €5,454
- Turnover +€56,975
new in 2025: €56,975
- Purchases and services +€7,468
new in 2025: €7,468
- Gross operating margin +€3,370
up €3,370 (+7.3%), from €46,136 to €49,507
- Depreciation +€2,120
up €2,120 (+1415.5%), from €150 to €2,270
- Taxes -€849
down €849 (-7.8%), from €10,855 to €10,006
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 | €441,074 | €472,739 | +€31,664 | +7.2% |
| Fixed assets | 21/28 | €385,924 | €429,380 | +€43,456 | +11.3% |
| Tangible fixed assets | 22/27 | €385,924 | €429,380 | +€43,456 | +11.3% |
| Land and buildings | 22 | €385,924 | €385,924 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €43,456 | +€43,456 | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €55,150 | €43,359 | -€11,791 | -21.4% |
| Amounts receivable within one year | 40/41 | €11,087 | €11,178 | +€91 | +0.8% |
| Trade receivables | 40 | €11,087 | €11,178 | +€91 | +0.8% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €44,063 | €28,844 | -€15,219 | -34.5% |
| Deferred charges and accrued income | 490/1 | - | €3,337 | +€3,337 | |
| Total equity and liabilities | 10/49 | €441,074 | €472,739 | +€31,664 | +7.2% |
| Equity | 10/15 | €415,113 | €421,044 | +€5,931 | +1.4% |
| Contributions | 10/11 | €248,000 | €248,000 | = | 0.0% |
| Capital | 10 | €248,000 | €248,000 | = | 0.0% |
| Issued capital | 100 | €248,000 | €248,000 | = | 0.0% |
| Revaluation surpluses | 12 | €366,700 | €366,700 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€207,024 | -€201,093 | +€5,931 | +2.9% |
| Amounts payable | 17/49 | €25,962 | €51,695 | +€25,733 | +99.1% |
| Amounts payable within one year | 42/48 | €25,962 | €51,315 | +€25,353 | +97.7% |
| Trade debts | 44 | €107 | €5,454 | +€5,347 | +4997.4% |
| Suppliers | 440/4 | €107 | €5,454 | +€5,347 | +4997.4% |
| Taxes, remuneration and social security | 45 | €855 | €860 | +€6 | +0.7% |
| Taxes | 450/3 | €855 | €860 | +€6 | +0.7% |
| Other amounts payable | 47/48 | €25,000 | €45,000 | +€20,000 | +80.0% |
| Accrued charges and deferred income | 492/3 | - | €380 | +€380 | |
| Turnover | 70 | - | €56,975 | +€56,975 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €7,468 | +€7,468 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150 | €2,270 | +€2,120 | +1415.5% |
| Other operating charges | 640/8 | €5,694 | €5,873 | +€179 | +3.1% |
| Gross operating margin | 9900 | €46,136 | €49,507 | +€3,370 | +7.3% |
| Operating profit (loss) | 9901 | €40,292 | €41,364 | +€1,071 | +2.7% |
| Financial charges | 65/66B | €58 | €426 | +€369 | +640.0% |
| Recurring financial charges | 65 | €58 | €426 | +€369 | +640.0% |
| Profit (loss) for the period before taxes | 9903 | €40,235 | €40,937 | +€703 | +1.7% |
| Income taxes | 67/77 | €10,855 | €10,006 | -€849 | -7.8% |
| Profit (loss) for the period | 9904 | €29,380 | €30,931 | +€1,551 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,380 | €30,931 | +€1,551 | +5.3% |
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 2 October 2026 via checked.be.