LECLERCQ SO.CO: 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.
LECLERCQ SO.CO
Largest movements
- Receivables within one year -€34,675
down €34,675 (-95.4%), from €36,358 to €1,683
of which Trade receivables: -€34,865
- Cash +€34,087
up €34,087 (+22.0%), from €155,156 to €189,244
mainly Receivables within one year (+€34,675) and Net result for the year (+€17,112)
- Tangible fixed assets -€3,554
down €3,554 (-38.2%), from €9,295 to €5,741
of which Furniture and vehicles: -€7,354
- Deferred charges and accrued income -€3,405
down €3,405 (-32.4%), from €10,510 to €7,105
- Tax, wage and social debts -€15,156
down €15,156 (-71.6%), from €21,155 to €5,999
of which Taxes: -€16,025
- Trade debts +€5,576
up €5,576 (+391%), from €1,424 to €7,000
- Reserves +€2,850
up €2,850 (+5.6%), from €50,900 to €53,750
- Depreciation -€3,040
down €3,040 (-23.0%), from €13,231 to €10,191
- Financial charges -€901
down €901 (-55.1%), from €1,634 to €733
- Gross operating margin +€603
up €603 (+1.6%), from €36,538 to €37,141
- Taxes +€510
up €510 (+6.6%), from €7,706 to €8,217
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 | €216,237 | €207,525 | -€8,712 | -4.0% |
| Fixed assets | 21/28 | €9,430 | €5,876 | -€3,554 | -37.7% |
| Tangible fixed assets | 22/27 | €9,295 | €5,741 | -€3,554 | -38.2% |
| Plant, machinery and equipment | 23 | €15 | €3,815 | +€3,800 | +24,821% |
| Furniture and vehicles | 24 | €9,279 | €1,926 | -€7,354 | -79.2% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €206,807 | €201,649 | -€5,158 | -2.5% |
| Stocks and contracts in progress | 3 | €4,782 | €3,618 | -€1,164 | -24.3% |
| Stocks | 30/36 | €4,782 | €3,618 | -€1,164 | -24.3% |
| Amounts receivable within one year | 40/41 | €36,358 | €1,683 | -€34,675 | -95.4% |
| Trade receivables | 40 | €35,602 | €737 | -€34,865 | -97.9% |
| Other amounts receivable | 41 | €756 | €946 | +€190 | +25.1% |
| Cash at bank and in hand | 54/58 | €155,156 | €189,244 | +€34,087 | +22.0% |
| Deferred charges and accrued income | 490/1 | €10,510 | €7,105 | -€3,405 | -32.4% |
| Total equity and liabilities | 10/49 | €216,237 | €207,525 | -€8,712 | -4.0% |
| Equity | 10/15 | €175,940 | €178,792 | +€2,852 | +1.6% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €50,900 | €53,750 | +€2,850 | +5.6% |
| Distributable reserves | 133 | €50,900 | €53,750 | +€2,850 | +5.6% |
| Profit (loss) carried forward | 14 | €97,771 | €97,774 | +€2 | 0.0% |
| Amounts payable | 17/49 | €40,297 | €28,733 | -€11,564 | -28.7% |
| Amounts payable within one year | 42/48 | €40,297 | €28,733 | -€11,564 | -28.7% |
| Trade debts | 44 | €1,424 | €7,000 | +€5,576 | +391% |
| Suppliers | 440/4 | €1,424 | €7,000 | +€5,576 | +391% |
| Taxes, remuneration and social security | 45 | €21,155 | €5,999 | -€15,156 | -71.6% |
| Taxes | 450/3 | €17,604 | €1,579 | -€16,025 | -91.0% |
| Remuneration and social security | 454/9 | €3,551 | €4,420 | +€869 | +24.5% |
| Other amounts payable | 47/48 | €17,718 | €15,734 | -€1,984 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,231 | €10,191 | -€3,040 | -23.0% |
| Other operating charges | 640/8 | €842 | €1,104 | +€262 | +31.1% |
| Gross operating margin | 9900 | €36,538 | €37,141 | +€603 | +1.6% |
| Operating profit (loss) | 9901 | €22,464 | €25,845 | +€3,381 | +15.1% |
| Financial income | 75/76B | €374 | €216 | -€158 | -42.2% |
| Recurring financial income | 75 | €374 | €216 | -€158 | -42.2% |
| Financial charges | 65/66B | €1,634 | €733 | -€901 | -55.1% |
| Recurring financial charges | 65 | €1,634 | €733 | -€901 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | €21,205 | €25,329 | +€4,124 | +19.4% |
| Income taxes | 67/77 | €7,706 | €8,217 | +€510 | +6.6% |
| Profit (loss) for the period | 9904 | €13,498 | €17,112 | +€3,614 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,498 | €17,112 | +€3,614 | +26.8% |
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 25 October 2026 via checked.be.