LECLE: 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.
LECLE
Largest movements
- Tangible fixed assets -€54,463
down €54,463 (-3.9%), from €1.4m to €1.3m
of which Land and buildings: -€36,999
- Receivables within one year -€21,226
down €21,226 (-75.1%), from €28,271 to €7,045
of which Trade receivables: -€13,726
- Other debts +€85,448
up €85,448 (+55.4%), from €154,289 to €239,737
- Debts after one year -€63,509
down €63,509 (-17.1%), from €371,340 to €307,831
- Profit (loss) carried forward -€54,505
down €54,505 (-8.8%), from €616,847 to €562,342
- Tax, wage and social debts -€21,845
down €21,845 (-93.3%), from €23,422 to €1,577
of which Taxes: -€17,426
- Gross operating margin -€57,978
down €57,978 (-51.1%), from €113,534 to €55,556
- Financial charges -€7,775
down €7,775 (-39.8%), from €19,515 to €11,740
of which Financial charges: -€11,875
- Other operating charges +€7,722
up €7,722 (+163.1%), from €4,735 to €12,457
- Depreciation -€2,435
down €2,435 (-2.8%), from €87,650 to €85,215
- Taxes -€1,271
down €1,271 (-62.9%), from €2,020 to €749
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 | €1,592,699 | €1,517,837 | -€74,862 | -4.7% |
| Fixed assets | 21/28 | €1,534,330 | €1,479,867 | -€54,463 | -3.5% |
| Tangible fixed assets | 22/27 | €1,379,330 | €1,324,867 | -€54,463 | -3.9% |
| Land and buildings | 22 | €1,229,368 | €1,192,369 | -€36,999 | -3.0% |
| Plant, machinery and equipment | 23 | €16,688 | €17,269 | +€581 | +3.5% |
| Furniture and vehicles | 24 | €51,147 | €37,202 | -€13,945 | -27.3% |
| Other tangible fixed assets | 26 | €82,126 | €78,026 | -€4,100 | -5.0% |
| Financial fixed assets | 28 | €155,000 | €155,000 | = | 0.0% |
| Current assets | 29/58 | €58,369 | €37,969 | -€20,400 | -34.9% |
| Amounts receivable within one year | 40/41 | €28,271 | €7,045 | -€21,226 | -75.1% |
| Trade receivables | 40 | €20,771 | €7,045 | -€13,726 | -66.1% |
| Other amounts receivable | 41 | €7,500 | €0 | -€7,500 | -100.0% |
| Cash at bank and in hand | 54/58 | €27,450 | €28,399 | +€950 | +3.5% |
| Deferred charges and accrued income | 490/1 | €2,649 | €2,525 | -€124 | -4.7% |
| Total equity and liabilities | 10/49 | €1,592,699 | €1,517,837 | -€74,862 | -4.7% |
| Equity | 10/15 | €947,042 | €892,537 | -€54,505 | -5.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €311,645 | €311,645 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €0 | -€6,200 | -100.0% |
| Reserves not available under the articles | 1311 | €6,200 | €0 | -€6,200 | -100.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €267,945 | €274,145 | +€6,200 | +2.3% |
| Profit (loss) carried forward | 14 | €616,847 | €562,342 | -€54,505 | -8.8% |
| Amounts payable | 17/49 | €645,657 | €625,299 | -€20,357 | -3.2% |
| Amounts payable after more than one year | 17 | €371,340 | €307,831 | -€63,509 | -17.1% |
| Financial debts | 170/4 | €371,340 | €307,831 | -€63,509 | -17.1% |
| Amounts payable within one year | 42/48 | €262,966 | €312,757 | +€49,791 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €61,501 | €62,900 | +€1,400 | +2.3% |
| Trade debts | 44 | €23,754 | €8,543 | -€15,211 | -64.0% |
| Suppliers | 440/4 | €23,754 | €8,543 | -€15,211 | -64.0% |
| Taxes, remuneration and social security | 45 | €23,422 | €1,577 | -€21,845 | -93.3% |
| Taxes | 450/3 | €19,003 | €1,577 | -€17,426 | -91.7% |
| Remuneration and social security | 454/9 | €4,419 | €0 | -€4,419 | -100.0% |
| Other amounts payable | 47/48 | €154,289 | €239,737 | +€85,448 | +55.4% |
| Accrued charges and deferred income | 492/3 | €11,350 | €4,711 | -€6,639 | -58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,650 | €85,215 | -€2,435 | -2.8% |
| Other operating charges | 640/8 | €4,735 | €12,457 | +€7,722 | +163.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €113,534 | €55,556 | -€57,978 | -51.1% |
| Operating profit (loss) | 9901 | €21,150 | -€42,115 | -€63,265 | |
| Financial income | 75/76B | €169 | €99 | -€70 | -41.5% |
| Recurring financial income | 75 | €169 | €99 | -€70 | -41.5% |
| Financial charges | 65/66B | €19,515 | €11,740 | -€7,775 | -39.8% |
| Recurring financial charges | 65 | €19,515 | €7,640 | -€11,875 | -60.8% |
| Non-recurring financial charges | 66B | - | €4,100 | +€4,100 | |
| Profit (loss) for the period before taxes | 9903 | €1,804 | -€53,756 | -€55,560 | |
| Income taxes | 67/77 | €2,020 | €749 | -€1,271 | -62.9% |
| Profit (loss) for the period | 9904 | -€216 | -€54,505 | -€54,290 | -25179.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€216 | -€54,505 | -€54,290 | -25179.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.