Leclercq-Laurent: what changed
Leclercq-Laurent
Largest movements
- Cash +€261,723
up €261,723 (+244%), from €107,458 to €369,181
mainly Net result for the year (+€271,258) and Debts after one year (+€87,568)
- Receivables within one year +€141,685
up €141,685 (+544%), from €26,039 to €167,725
of which Trade receivables: +€118,223
- Tangible fixed assets +€57,823
up €57,823 (+2,403%), from €2,407 to €60,230
of which Furniture and vehicles: +€58,795
- Intangible fixed assets -€43,089
down €43,089 (-37.7%), from €114,418 to €71,329
- Stocks and contracts -€40,050
down €40,050 (-84.2%), from €47,550 to €7,500
- Profit (loss) carried forward +€271,258
new in 2025: €271,258
- Debts after one year +€87,568
new in 2025: €87,568
- Tax, wage and social debts +€32,312
up €32,312 (+81.3%), from €39,766 to €72,078
of which Taxes: +€39,011
- Other debts -€30,000
down €30,000 (-97.1%), from €30,898 to €898
- Current portion of long-term debt +€14,199
new in 2025: €14,199
- Gross operating margin +€164,070
up €164,070 (+42.2%), from €388,742 to €552,812
- Taxes +€49,967
up €49,967 (+112%), from €44,781 to €94,748
- Staff costs -€32,862
down €32,862 (-18.3%), from €179,237 to €146,375
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €305,588 | €686,321 | +€380,733 | +125% |
| Fixed assets | 21/28 | €116,825 | €131,559 | +€14,734 | +12.6% |
| Intangible fixed assets | 21 | €114,418 | €71,329 | -€43,089 | -37.7% |
| Tangible fixed assets | 22/27 | €2,407 | €60,230 | +€57,823 | +2,403% |
| Plant, machinery and equipment | 23 | €2,407 | €1,436 | -€971 | -40.4% |
| Furniture and vehicles | 24 | - | €58,795 | +€58,795 | |
| Current assets | 29/58 | €188,763 | €554,762 | +€365,999 | +194% |
| Stocks and contracts in progress | 3 | €47,550 | €7,500 | -€40,050 | -84.2% |
| Stocks | 30/36 | €47,550 | €7,500 | -€40,050 | -84.2% |
| Amounts receivable within one year | 40/41 | €26,039 | €167,725 | +€141,685 | +544% |
| Trade receivables | 40 | €9,078 | €127,301 | +€118,223 | +1,302% |
| Other amounts receivable | 41 | €16,961 | €40,424 | +€23,463 | +138% |
| Cash at bank and in hand | 54/58 | €107,458 | €369,181 | +€261,723 | +244% |
| Deferred charges and accrued income | 490/1 | €7,715 | €10,356 | +€2,641 | +34.2% |
| Total equity and liabilities | 10/49 | €305,588 | €686,321 | +€380,733 | +125% |
| Equity | 10/15 | €234,924 | €506,182 | +€271,258 | +115% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €184,924 | €184,924 | = | 0.0% |
| Distributable reserves | 133 | €184,924 | €184,924 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €271,258 | +€271,258 | |
| Amounts payable | 17/49 | €70,664 | €180,139 | +€109,475 | +155% |
| Amounts payable after more than one year | 17 | - | €87,568 | +€87,568 | |
| Financial debts | 170/4 | - | €87,568 | +€87,568 | |
| Amounts payable within one year | 42/48 | €70,664 | €91,196 | +€20,532 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | - | €14,199 | +€14,199 | |
| Trade debts | 44 | - | €4,021 | +€4,021 | |
| Suppliers | 440/4 | - | €4,021 | +€4,021 | |
| Taxes, remuneration and social security | 45 | €39,766 | €72,078 | +€32,312 | +81.3% |
| Taxes | 450/3 | €21,124 | €60,136 | +€39,011 | +185% |
| Remuneration and social security | 454/9 | €18,641 | €11,942 | -€6,699 | -35.9% |
| Other amounts payable | 47/48 | €30,898 | €898 | -€30,000 | -97.1% |
| Accrued charges and deferred income | 492/3 | - | €1,375 | +€1,375 | |
| Remuneration, social security and pensions | 62 | €179,237 | €146,375 | -€32,862 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,185 | €47,933 | +€3,747 | +8.5% |
| Other operating charges | 640/8 | €607 | €546 | -€61 | -10.1% |
| Gross operating margin | 9900 | €388,742 | €552,812 | +€164,070 | +42.2% |
| Operating profit (loss) | 9901 | €164,713 | €357,959 | +€193,246 | +117% |
| Financial income | 75/76B | €9,491 | €9,686 | +€195 | +2.0% |
| Recurring financial income | 75 | €9,491 | €9,686 | +€195 | +2.0% |
| Financial charges | 65/66B | €157 | €1,639 | +€1,482 | +942% |
| Recurring financial charges | 65 | €157 | €1,639 | +€1,482 | +942% |
| Profit (loss) for the period before taxes | 9903 | €174,047 | €366,005 | +€191,959 | +110% |
| Income taxes | 67/77 | €44,781 | €94,748 | +€49,967 | +112% |
| Profit (loss) for the period | 9904 | €129,266 | €271,258 | +€141,992 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €129,266 | €271,258 | +€141,992 | +110% |
Next steps
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 5 November 2026 via checked.be.