LECLERC EXPORT: 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.
LECLERC EXPORT
Largest movements
- Cash +€42,851
up €42,851 (+30.5%), from €140,412 to €183,263
mainly Net result for the year (+€77,526) and Depreciation (+€10,653)
- Tangible fixed assets +€41,650
new in 2025: €41,650
- Reserves +€77,520
up €77,520 (+84.1%), from €92,150 to €169,670
- Tax, wage and social debts +€9,051
up €9,051 (+18.2%), from €49,792 to €58,843
of which Taxes: +€8,186
- Other debts -€2,428
down €2,428 (-43.2%), from €5,619 to €3,191
- Depreciation +€10,653
new in 2025: €10,653
- Taxes -€3,307
down €3,307 (-9.8%), from €33,598 to €30,291
- Financial charges -€2,081
down €2,081 (-82.7%), from €2,515 to €434
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 | €153,853 | €238,948 | +€85,095 | +55.3% |
| Fixed assets | 21/28 | €195 | €41,845 | +€41,650 | +21,410% |
| Tangible fixed assets | 22/27 | - | €41,650 | +€41,650 | |
| Furniture and vehicles | 24 | - | €41,650 | +€41,650 | |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €153,658 | €197,103 | +€43,445 | +28.3% |
| Amounts receivable within one year | 40/41 | €13,247 | €13,511 | +€265 | +2.0% |
| Trade receivables | 40 | €13,247 | €13,511 | +€265 | +2.0% |
| Cash at bank and in hand | 54/58 | €140,412 | €183,263 | +€42,851 | +30.5% |
| Deferred charges and accrued income | 490/1 | €0 | €329 | +€329 | |
| Total equity and liabilities | 10/49 | €153,853 | €238,948 | +€85,095 | +55.3% |
| Equity | 10/15 | €95,168 | €172,694 | +€77,526 | +81.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €92,150 | €169,670 | +€77,520 | +84.1% |
| Distributable reserves | 133 | €92,150 | €169,670 | +€77,520 | +84.1% |
| Profit (loss) carried forward | 14 | €18 | €24 | +€6 | +36.2% |
| Amounts payable | 17/49 | €58,685 | €66,254 | +€7,569 | +12.9% |
| Amounts payable within one year | 42/48 | €58,685 | €66,254 | +€7,569 | +12.9% |
| Trade debts | 44 | €3,274 | €4,220 | +€945 | +28.9% |
| Suppliers | 440/4 | €3,274 | €4,220 | +€945 | +28.9% |
| Taxes, remuneration and social security | 45 | €49,792 | €58,843 | +€9,051 | +18.2% |
| Taxes | 450/3 | €41,959 | €50,146 | +€8,186 | +19.5% |
| Remuneration and social security | 454/9 | €7,833 | €8,697 | +€865 | +11.0% |
| Other amounts payable | 47/48 | €5,619 | €3,191 | -€2,428 | -43.2% |
| Remuneration, social security and pensions | 62 | €33,815 | €32,957 | -€858 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,653 | +€10,653 | |
| Other operating charges | 640/8 | €64 | €242 | +€178 | +279% |
| Gross operating margin | 9900 | €152,981 | €152,104 | -€878 | -0.6% |
| Operating profit (loss) | 9901 | €119,102 | €108,252 | -€10,851 | -9.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,515 | €434 | -€2,081 | -82.7% |
| Recurring financial charges | 65 | €2,515 | €434 | -€2,081 | -82.7% |
| Profit (loss) for the period before taxes | 9903 | €116,587 | €107,818 | -€8,770 | -7.5% |
| Income taxes | 67/77 | €33,598 | €30,291 | -€3,307 | -9.8% |
| Profit (loss) for the period | 9904 | €82,989 | €77,526 | -€5,463 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,989 | €77,526 | -€5,463 | -6.6% |
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 16 October 2026 via checked.be.