LECLERC Finances: 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 Finances
Largest movements
- Cash -€29,128
down €29,128 (-42.0%), from €69,374 to €40,246
mainly Debts after one year (-€30,952) and Receivables within one year (-€8,605)
- Tangible fixed assets -€24,883
down €24,883 (-4.2%), from €588,181 to €563,298
of which Land and buildings: -€17,190
- Receivables within one year +€8,605
up €8,605 (+80.9%), from €10,637 to €19,243
of which Other amounts receivable: +€4,680
- Debts after one year -€30,952
down €30,952 (-24.6%), from €125,677 to €94,725
of which Financial debts: -€18,600
- Reserves -€10,688
down €10,688 (-4.0%), from €264,539 to €253,852
of which Tax-exempt reserves: -€10,688
- Gross operating margin -€384,908
down €384,908 (-93.8%), from €410,401 to €25,493
- Staff costs -€26,574
down €26,574 (-93.2%), from €28,503 to €1,928
- Depreciation +€5,995
up €5,995 (+31.7%), from €18,888 to €24,883
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 | €722,513 | €676,485 | -€46,028 | -6.4% |
| Fixed assets | 21/28 | €588,181 | €563,298 | -€24,883 | -4.2% |
| Tangible fixed assets | 22/27 | €588,181 | €563,298 | -€24,883 | -4.2% |
| Land and buildings | 22 | €550,579 | €533,389 | -€17,190 | -3.1% |
| Plant, machinery and equipment | 23 | €2,285 | €307 | -€1,978 | -86.6% |
| Furniture and vehicles | 24 | €35,316 | €29,602 | -€5,714 | -16.2% |
| Current assets | 29/58 | €134,332 | €113,187 | -€21,145 | -15.7% |
| Amounts receivable within one year | 40/41 | €10,637 | €19,243 | +€8,605 | +80.9% |
| Trade receivables | 40 | €10,637 | €14,563 | +€3,926 | +36.9% |
| Other amounts receivable | 41 | - | €4,680 | +€4,680 | |
| Current investments | 50/53 | €53,037 | €53,037 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69,374 | €40,246 | -€29,128 | -42.0% |
| Deferred charges and accrued income | 490/1 | €1,284 | €662 | -€622 | -48.5% |
| Total equity and liabilities | 10/49 | €722,513 | €676,485 | -€46,028 | -6.4% |
| Equity | 10/15 | €462,840 | €449,028 | -€13,813 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €264,539 | €253,852 | -€10,688 | -4.0% |
| Tax-exempt reserves | 132 | €261,130 | €250,442 | -€10,688 | -4.1% |
| Distributable reserves | 133 | €3,410 | €3,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,701 | €176,576 | -€3,125 | -1.7% |
| Provisions and deferred taxes | 16 | €109,688 | €105,198 | -€4,489 | -4.1% |
| Deferred taxes | 168 | €109,688 | €105,198 | -€4,489 | -4.1% |
| Amounts payable | 17/49 | €149,985 | €122,259 | -€27,726 | -18.5% |
| Amounts payable after more than one year | 17 | €125,677 | €94,725 | -€30,952 | -24.6% |
| Financial debts | 170/4 | €113,324 | €94,725 | -€18,600 | -16.4% |
| Trade debts | 175 | €12,352 | - | -€12,352 | |
| Amounts payable within one year | 42/48 | €24,308 | €27,534 | +€3,226 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €18,590 | €18,773 | +€183 | +1.0% |
| Trade debts | 44 | €1,516 | €1,781 | +€265 | +17.5% |
| Suppliers | 440/4 | €1,516 | €1,781 | +€265 | +17.5% |
| Taxes, remuneration and social security | 45 | €3,644 | €1,980 | -€1,664 | -45.7% |
| Taxes | 450/3 | €3,644 | €1,820 | -€1,824 | -50.1% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €557 | €5,000 | +€4,443 | +797% |
| Non-recurring operating income | 76A | €380,000 | €12,399 | -€367,601 | -96.7% |
| Remuneration, social security and pensions | 62 | €28,503 | €1,928 | -€26,574 | -93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,888 | €24,883 | +€5,995 | +31.7% |
| Other operating charges | 640/8 | €7,207 | €6,333 | -€874 | -12.1% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €410,401 | €25,493 | -€384,908 | -93.8% |
| Operating profit (loss) | 9901 | €355,740 | -€7,651 | -€363,391 | |
| Financial income | 75/76B | €989 | €413 | -€576 | -58.2% |
| Recurring financial income | 75 | €989 | €413 | -€576 | -58.2% |
| Financial charges | 65/66B | €5,697 | €4,741 | -€956 | -16.8% |
| Recurring financial charges | 65 | €5,590 | €4,741 | -€849 | -15.2% |
| Non-recurring financial charges | 66B | €107 | - | -€107 | |
| Profit (loss) for the period before taxes | 9903 | €351,033 | -€11,979 | -€363,012 | |
| Transfer from deferred taxes | 780 | €2,716 | €4,489 | +€1,773 | +65.3% |
| Transfer to deferred taxes | 680 | €112,404 | - | -€112,404 | |
| Income taxes | 67/77 | €497 | €441 | -€57 | -11.4% |
| Profit (loss) for the period | 9904 | €240,847 | -€7,930 | -€248,778 | |
| Transfer from tax-exempt reserves | 789 | €6,466 | €10,688 | +€4,221 | +65.3% |
| Transfer to tax-exempt reserves | 689 | €267,596 | - | -€267,596 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,282 | €2,757 | +€23,040 |
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 14 October 2026 via checked.be.