LECLAIRE: 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.
LECLAIRE
Largest movements
- Tangible fixed assets +€19,960
new in 2024: €19,960
of which Other tangible fixed assets: +€16,024
- Cash +€7,079
up €7,079 (+20.1%), from €35,160 to €42,239
mainly Net result for the year (+€22,334) and Tax, wage and social debts (+€7,687)
- Stocks and contracts -€3,429
down €3,429 (-10.8%), from €31,808 to €28,379
- Profit (loss) carried forward +€22,334
up €22,334, from -€15,874 to €6,461
- Trade debts -€8,066
down €8,066 (-5.7%), from €141,207 to €133,140
- Tax, wage and social debts +€7,687
up €7,687 (+54.0%), from €14,237 to €21,923
of which Taxes: +€5,312
- Gross operating margin +€23,746
up €23,746 (+32.6%), from €72,908 to €96,654
- Taxes +€3,726
up €3,726 (+120%), from €3,113 to €6,839
- Staff costs +€2,105
up €2,105 (+3.9%), from €53,934 to €56,039
- Depreciation +€1,881
up €1,881 (+41.5%), from €4,531 to €6,412
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €297,494 | €319,326 | +€21,832 | +7.3% |
| Fixed assets | 21/28 | €13,296 | €30,614 | +€17,318 | +130% |
| Intangible fixed assets | 21 | €8,147 | €5,504 | -€2,642 | -32.4% |
| Tangible fixed assets | 22/27 | - | €19,960 | +€19,960 | |
| Furniture and vehicles | 24 | - | €3,936 | +€3,936 | |
| Other tangible fixed assets | 26 | - | €16,024 | +€16,024 | |
| Financial fixed assets | 28 | €5,149 | €5,149 | = | 0.0% |
| Current assets | 29/58 | €284,198 | €288,712 | +€4,514 | +1.6% |
| Amounts receivable after more than one year | 29 | €44,220 | €44,220 | = | 0.0% |
| Other amounts receivable | 291 | €44,220 | €44,220 | = | 0.0% |
| Stocks and contracts in progress | 3 | €31,808 | €28,379 | -€3,429 | -10.8% |
| Stocks | 30/36 | €31,808 | €28,379 | -€3,429 | -10.8% |
| Amounts receivable within one year | 40/41 | €173,010 | €173,875 | +€864 | +0.5% |
| Trade receivables | 40 | €92,134 | €30,502 | -€61,632 | -66.9% |
| Other amounts receivable | 41 | €80,876 | €143,373 | +€62,497 | +77.3% |
| Cash at bank and in hand | 54/58 | €35,160 | €42,239 | +€7,079 | +20.1% |
| Total equity and liabilities | 10/49 | €297,494 | €319,326 | +€21,832 | +7.3% |
| Equity | 10/15 | €118,214 | €140,549 | +€22,334 | +18.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €115,496 | €115,496 | = | 0.0% |
| Distributable reserves | 133 | €115,496 | €115,496 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,874 | €6,461 | +€22,334 | |
| Amounts payable | 17/49 | €179,279 | €178,777 | -€502 | -0.3% |
| Amounts payable within one year | 42/48 | €179,279 | €178,777 | -€502 | -0.3% |
| Financial debts | 43 | €122 | - | -€122 | |
| Other loans | 439 | €122 | - | -€122 | |
| Trade debts | 44 | €141,207 | €133,140 | -€8,066 | -5.7% |
| Suppliers | 440/4 | €141,207 | €133,140 | -€8,066 | -5.7% |
| Taxes, remuneration and social security | 45 | €14,237 | €21,923 | +€7,687 | +54.0% |
| Taxes | 450/3 | €4,933 | €10,245 | +€5,312 | +108% |
| Remuneration and social security | 454/9 | €9,303 | €11,678 | +€2,375 | +25.5% |
| Other amounts payable | 47/48 | €23,714 | €23,714 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €53,934 | €56,039 | +€2,105 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,531 | €6,412 | +€1,881 | +41.5% |
| Other operating charges | 640/8 | €1,355 | €1,370 | +€15 | +1.1% |
| Gross operating margin | 9900 | €72,908 | €96,654 | +€23,746 | +32.6% |
| Operating profit (loss) | 9901 | €13,088 | €32,834 | +€19,746 | +151% |
| Financial charges | 65/66B | €2,777 | €3,661 | +€883 | +31.8% |
| Recurring financial charges | 65 | €2,777 | €3,661 | +€883 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €10,311 | €29,173 | +€18,863 | +183% |
| Income taxes | 67/77 | €3,113 | €6,839 | +€3,726 | +120% |
| Profit (loss) for the period | 9904 | €7,197 | €22,334 | +€15,137 | +210% |
| Profit (loss) for the period to be appropriated | 9905 | €7,197 | €22,334 | +€15,137 | +210% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.