Lecit: 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.
Lecit
Largest movements
- Cash -€3,134
down €3,134 (-27.5%), from €11,404 to €8,270
mainly Net result for the year (-€4,498) and Trade debts (-€169)
- Tangible fixed assets -€822
down €822 (-41.4%), from €1,984 to €1,162
- Profit (loss) carried forward -€4,498
down €4,498 (-79.2%), from -€5,680 to -€10,178
- Debts after one year +€368
up €368 (+1.2%), from €30,000 to €30,368
- Gross operating margin -€975
down €975 (-71.7%), from -€1,360 to -€2,335
- Depreciation -€515
down €515 (-37.8%), from €1,364 to €849
- Other operating charges +€410
up €410 (+171%), from €240 to €650
- Financial charges +€104
up €104 (+18.6%), from €560 to €664
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 | €27,989 | €23,847 | -€4,142 | -14.8% |
| Formation expenses | 20 | €27 | €0 | -€27 | -100% |
| Fixed assets | 21/28 | €1,984 | €1,162 | -€822 | -41.4% |
| Tangible fixed assets | 22/27 | €1,984 | €1,162 | -€822 | -41.4% |
| Plant, machinery and equipment | 23 | €1,984 | €1,162 | -€822 | -41.4% |
| Current assets | 29/58 | €25,978 | €22,685 | -€3,293 | -12.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €14,575 | €14,415 | -€159 | -1.1% |
| Trade receivables | 40 | €14,315 | €14,050 | -€266 | -1.9% |
| Other amounts receivable | 41 | €259 | €366 | +€106 | +40.9% |
| Cash at bank and in hand | 54/58 | €11,404 | €8,270 | -€3,134 | -27.5% |
| Total equity and liabilities | 10/49 | €27,989 | €23,847 | -€4,142 | -14.8% |
| Equity | 10/15 | -€2,180 | -€6,678 | -€4,498 | -206% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€5,680 | -€10,178 | -€4,498 | -79.2% |
| Amounts payable | 17/49 | €30,169 | €30,525 | +€356 | +1.2% |
| Amounts payable after more than one year | 17 | €30,000 | €30,368 | +€368 | +1.2% |
| Financial debts | 170/4 | €30,000 | €30,368 | +€368 | +1.2% |
| Amounts payable within one year | 42/48 | €169 | €158 | -€11 | -6.7% |
| Trade debts | 44 | €169 | €0 | -€169 | -100% |
| Suppliers | 440/4 | €169 | €0 | -€169 | -100% |
| Taxes, remuneration and social security | 45 | €0 | €158 | +€158 | |
| Taxes | 450/3 | €0 | €158 | +€158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,364 | €849 | -€515 | -37.8% |
| Other operating charges | 640/8 | €240 | €650 | +€410 | +171% |
| Gross operating margin | 9900 | -€1,360 | -€2,335 | -€975 | -71.7% |
| Operating profit (loss) | 9901 | -€2,964 | -€3,834 | -€870 | -29.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €560 | €664 | +€104 | +18.6% |
| Recurring financial charges | 65 | €560 | €664 | +€104 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,524 | -€4,498 | -€974 | -27.6% |
| Profit (loss) for the period | 9904 | -€3,524 | -€4,498 | -€974 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,524 | -€4,498 | -€974 | -27.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.