LECLAU: 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.
LECLAU
Largest movements
- Receivables within one year -€47,548
down €47,548 (-50.6%), from €93,931 to €46,384
of which Trade receivables: -€49,978
- Cash +€36,678
up €36,678 (+185%), from €19,821 to €56,500
mainly Receivables within one year (+€47,548) and Depreciation (+€13,690)
- Tangible fixed assets -€13,690
down €13,690 (-38.7%), from €35,417 to €21,726
- Deferred charges and accrued income +€1,645
up €1,645 (+70.6%), from €2,331 to €3,976
- Trade debts -€20,318
down €20,318 (-78.3%), from €25,964 to €5,646
- Profit (loss) carried forward +€9,097
up €9,097 (+35.1%), from -€25,931 to -€16,835
- Debts after one year -€7,437
down €7,437 (-34.9%), from €21,300 to €13,862
- Tax, wage and social debts -€3,194
down €3,194 (-21.1%), from €15,173 to €11,979
of which Taxes: -€4,123
- Current portion of long-term debt -€2,179
down €2,179 (-22.7%), from €9,617 to €7,437
- Gross operating margin +€28,191
up €28,191 (+44.6%), from €63,194 to €91,385
- Staff costs -€4,573
down €4,573 (-6.7%), from €67,889 to €63,316
- Depreciation -€3,134
down €3,134 (-18.6%), from €16,824 to €13,690
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 | €151,850 | €128,935 | -€22,915 | -15.1% |
| Fixed assets | 21/28 | €35,767 | €22,076 | -€13,690 | -38.3% |
| Tangible fixed assets | 22/27 | €35,417 | €21,726 | -€13,690 | -38.7% |
| Furniture and vehicles | 24 | €35,417 | €21,726 | -€13,690 | -38.7% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €116,084 | €106,859 | -€9,225 | -7.9% |
| Amounts receivable within one year | 40/41 | €93,931 | €46,384 | -€47,548 | -50.6% |
| Trade receivables | 40 | €93,795 | €43,817 | -€49,978 | -53.3% |
| Other amounts receivable | 41 | €137 | €2,567 | +€2,431 | +1,781% |
| Cash at bank and in hand | 54/58 | €19,821 | €56,500 | +€36,678 | +185% |
| Deferred charges and accrued income | 490/1 | €2,331 | €3,976 | +€1,645 | +70.6% |
| Total equity and liabilities | 10/49 | €151,850 | €128,935 | -€22,915 | -15.1% |
| Equity | 10/15 | €77,234 | €86,331 | +€9,097 | +11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,566 | €84,566 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €82,706 | €82,706 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,931 | -€16,835 | +€9,097 | +35.1% |
| Amounts payable | 17/49 | €74,616 | €42,604 | -€32,011 | -42.9% |
| Amounts payable after more than one year | 17 | €21,300 | €13,862 | -€7,437 | -34.9% |
| Financial debts | 170/4 | €21,300 | €13,862 | -€7,437 | -34.9% |
| Amounts payable within one year | 42/48 | €53,111 | €28,730 | -€24,381 | -45.9% |
| Current portion of amounts payable after more than one year | 42 | €9,617 | €7,437 | -€2,179 | -22.7% |
| Trade debts | 44 | €25,964 | €5,646 | -€20,318 | -78.3% |
| Suppliers | 440/4 | €25,964 | €5,646 | -€20,318 | -78.3% |
| Taxes, remuneration and social security | 45 | €15,173 | €11,979 | -€3,194 | -21.1% |
| Taxes | 450/3 | €4,123 | - | -€4,123 | |
| Remuneration and social security | 454/9 | €11,050 | €11,979 | +€929 | +8.4% |
| Other amounts payable | 47/48 | €2,357 | €3,668 | +€1,311 | +55.6% |
| Accrued charges and deferred income | 492/3 | €206 | €12 | -€193 | -94.0% |
| Non-recurring operating income | 76A | €149 | €161 | +€13 | +8.4% |
| Remuneration, social security and pensions | 62 | €67,889 | €63,316 | -€4,573 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,824 | €13,690 | -€3,134 | -18.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €705 | +€705 | |
| Other operating charges | 640/8 | €1,153 | €1,230 | +€77 | +6.7% |
| Non-recurring operating charges | 66A | - | €120 | +€120 | |
| Gross operating margin | 9900 | €63,194 | €91,385 | +€28,191 | +44.6% |
| Operating profit (loss) | 9901 | -€22,672 | €12,324 | +€34,996 | |
| Financial income | 75/76B | €113 | €13 | -€99 | -88.1% |
| Recurring financial income | 75 | €113 | €13 | -€99 | -88.1% |
| Financial charges | 65/66B | €3,418 | €3,241 | -€177 | -5.2% |
| Recurring financial charges | 65 | €3,418 | €3,241 | -€177 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,977 | €9,097 | +€35,074 | |
| Profit (loss) for the period | 9904 | -€25,977 | €9,097 | +€35,074 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,977 | €9,097 | +€35,074 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.