Leclercq Energy: what changed
What changed
Leclercq Energy
NACE 27.110, Manufacture of electrical equipment
filed annual accounts (NBB)
Net result for the year
€21,659
2024 · €226+€21,433
Equity
€59,883
2024 · €38,225+€21,659
Cash
€32,546
2024 · €23,267+€9,279
Balance sheet total
€1.1m
2024 · €775,909+€286,996
Largest movements
Assets
- Receivables within one year +€278,987
up €278,987 (+54.1%), from €515,246 to €794,233
of which Trade receivables: +€254,267
Equity and liabilities
- Trade debts +€163,781
up €163,781 (+50.7%), from €322,929 to €486,710
- Short-term financial debts +€68,781
up €68,781 (+24.0%), from €286,162 to €354,943
- Tax, wage and social debts +€28,571
up €28,571 (+31.3%), from €91,313 to €119,884
of which Taxes: +€34,280
- Profit (loss) carried forward +€21,659
up €21,659 (+106%), from €20,365 to €42,023
Income statement
- Gross operating margin +€91,299
up €91,299 (+18.7%), from €488,038 to €579,337
- Other operating charges +€57,371
up €57,371 (+569%), from €10,086 to €67,457
- Staff costs +€10,890
up €10,890 (+2.6%), from €419,896 to €430,786
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€226
Gross operating margin
+€91,299
Staff costs
-€10,890
Depreciation
+€2,722
Other operating charges
-€57,371
Financial income
-€253
Financial charges
+€1,010
Taxes
-€5,083
Result 2025
€21,659
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€50,359
Investment
-€14,195
Financing
+€73,834
Cash 2024
€23,267
From operations (derived)
-€50,359
Net result for the year
+€21,659
Depreciation
+€18,034
Stocks and contracts
-€2,569
Receivables within one year
-€278,987
Trade debts
+€163,781
Tax, wage and social debts
+€28,571
Other debts
-€1,075
Accrued charges and deferred income
+€227
Investment (derived)
-€14,195
Investment in fixed assets (net)
-€14,195
Financing
+€73,834
Current portion of long-term debt
+€5,053
Short-term financial debts
+€68,781
Cash 2025
€32,546
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €775,909 | €1,062,906 | +€286,996 | +37.0% |
| Fixed assets | 21/28 | €34,025 | €30,186 | -€3,839 | -11.3% |
| Tangible fixed assets | 22/27 | €33,839 | €30,000 | -€3,839 | -11.3% |
| Land and buildings | 22 | €5,964 | €4,616 | -€1,348 | -22.6% |
| Plant, machinery and equipment | 23 | €7,722 | €11,762 | +€4,040 | +52.3% |
| Furniture and vehicles | 24 | €20,153 | €13,622 | -€6,531 | -32.4% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €741,884 | €1,032,720 | +€290,835 | +39.2% |
| Stocks and contracts in progress | 3 | €203,371 | €205,940 | +€2,569 | +1.3% |
| Stocks | 30/36 | €203,371 | €205,940 | +€2,569 | +1.3% |
| Amounts receivable within one year | 40/41 | €515,246 | €794,233 | +€278,987 | +54.1% |
| Trade receivables | 40 | €497,158 | €751,425 | +€254,267 | +51.1% |
| Other amounts receivable | 41 | €18,088 | €42,808 | +€24,720 | +137% |
| Cash at bank and in hand | 54/58 | €23,267 | €32,546 | +€9,279 | +39.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €775,909 | €1,062,906 | +€286,996 | +37.0% |
| Equity | 10/15 | €38,225 | €59,883 | +€21,659 | +56.7% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €20,365 | €42,023 | +€21,659 | +106% |
| Amounts payable | 17/49 | €737,685 | €1,003,022 | +€265,337 | +36.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €737,685 | €1,002,796 | +€265,111 | +35.9% |
| Current portion of amounts payable after more than one year | 42 | €36,206 | €41,259 | +€5,053 | +14.0% |
| Financial debts | 43 | €286,162 | €354,943 | +€68,781 | +24.0% |
| Credit institutions | 430/8 | €286,162 | €354,943 | +€68,781 | +24.0% |
| Trade debts | 44 | €322,929 | €486,710 | +€163,781 | +50.7% |
| Suppliers | 440/4 | €322,929 | €486,710 | +€163,781 | +50.7% |
| Taxes, remuneration and social security | 45 | €91,313 | €119,884 | +€28,571 | +31.3% |
| Taxes | 450/3 | €25,448 | €59,728 | +€34,280 | +135% |
| Remuneration and social security | 454/9 | €65,865 | €60,157 | -€5,709 | -8.7% |
| Other amounts payable | 47/48 | €1,075 | €0 | -€1,075 | -100% |
| Accrued charges and deferred income | 492/3 | - | €227 | +€227 | |
| Remuneration, social security and pensions | 62 | €419,896 | €430,786 | +€10,890 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,756 | €18,034 | -€2,722 | -13.1% |
| Other operating charges | 640/8 | €10,086 | €67,457 | +€57,371 | +569% |
| Gross operating margin | 9900 | €488,038 | €579,337 | +€91,299 | +18.7% |
| Operating profit (loss) | 9901 | €37,300 | €63,060 | +€25,759 | +69.1% |
| Financial income | 75/76B | €363 | €110 | -€253 | -69.6% |
| Recurring financial income | 75 | €363 | €110 | -€253 | -69.6% |
| Financial charges | 65/66B | €31,303 | €30,293 | -€1,010 | -3.2% |
| Recurring financial charges | 65 | €31,303 | €30,293 | -€1,010 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €6,361 | €32,878 | +€26,516 | +417% |
| Income taxes | 67/77 | €6,135 | €11,219 | +€5,083 | +82.9% |
| Profit (loss) for the period | 9904 | €226 | €21,659 | +€21,433 | +9,499% |
| Profit (loss) for the period to be appropriated | 9905 | €226 | €21,659 | +€21,433 | +9,499% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.