Leclercreation: 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.
Leclercreation
Largest movements
- Tangible fixed assets -€11,022
down €11,022 (-52.8%), from €20,881 to €9,859
of which Plant, machinery and equipment: -€7,458
- Receivables within one year +€7,238
up €7,238 (+59.1%), from €12,248 to €19,486
of which Other amounts receivable: +€5,431
- Cash -€7,083
down €7,083 (-30.6%), from €23,119 to €16,036
mainly Trade debts (-€26,634) and Receivables within one year (-€7,238)
- Trade debts -€26,634
down €26,634 (-91.6%), from €29,078 to €2,443
- Profit (loss) carried forward +€14,401
up €14,401 (+229%), from €6,298 to €20,699
- Tax, wage and social debts +€8,445
up €8,445 (+340%), from €2,485 to €10,929
of which Remuneration and social security: +€8,039
- Current portion of long-term debt -€3,934
down €3,934 (-32.6%), from €12,078 to €8,144
- Debts after one year -€3,144
no longer reported in 2025 (was €3,144)
- Gross operating margin +€76,767
up €76,767 (+391%), from €19,639 to €96,407
- Staff costs +€52,741
up €52,741 (+362%), from €14,556 to €67,297
- Depreciation -€2,222
down €2,222 (-15.2%), from €14,666 to €12,443
- Taxes +€1,513
up €1,513 (+1,376%), from €110 to €1,623
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 | €56,248 | €45,381 | -€10,867 | -19.3% |
| Fixed assets | 21/28 | €20,881 | €9,859 | -€11,022 | -52.8% |
| Tangible fixed assets | 22/27 | €20,881 | €9,859 | -€11,022 | -52.8% |
| Plant, machinery and equipment | 23 | €13,051 | €5,593 | -€7,458 | -57.1% |
| Furniture and vehicles | 24 | €7,830 | €4,266 | -€3,564 | -45.5% |
| Current assets | 29/58 | €35,367 | €35,522 | +€156 | +0.4% |
| Amounts receivable within one year | 40/41 | €12,248 | €19,486 | +€7,238 | +59.1% |
| Trade receivables | 40 | €7,097 | €8,904 | +€1,807 | +25.5% |
| Other amounts receivable | 41 | €5,151 | €10,582 | +€5,431 | +105% |
| Cash at bank and in hand | 54/58 | €23,119 | €16,036 | -€7,083 | -30.6% |
| Total equity and liabilities | 10/49 | €56,248 | €45,381 | -€10,867 | -19.3% |
| Equity | 10/15 | €9,298 | €23,699 | +€14,401 | +155% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,298 | €20,699 | +€14,401 | +229% |
| Amounts payable | 17/49 | €46,950 | €21,682 | -€25,268 | -53.8% |
| Amounts payable after more than one year | 17 | €3,144 | - | -€3,144 | |
| Financial debts | 170/4 | €3,144 | - | -€3,144 | |
| Amounts payable within one year | 42/48 | €43,806 | €21,682 | -€22,124 | -50.5% |
| Current portion of amounts payable after more than one year | 42 | €12,078 | €8,144 | -€3,934 | -32.6% |
| Trade debts | 44 | €29,078 | €2,443 | -€26,634 | -91.6% |
| Suppliers | 440/4 | €29,078 | €2,443 | -€26,634 | -91.6% |
| Taxes, remuneration and social security | 45 | €2,485 | €10,929 | +€8,445 | +340% |
| Taxes | 450/3 | €1,218 | €1,623 | +€405 | +33.3% |
| Remuneration and social security | 454/9 | €1,267 | €9,306 | +€8,039 | +635% |
| Other amounts payable | 47/48 | €166 | €166 | = | 0.0% |
| Non-recurring operating income | 76A | - | €365 | +€365 | |
| Remuneration, social security and pensions | 62 | €14,556 | €67,297 | +€52,741 | +362% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,666 | €12,443 | -€2,222 | -15.2% |
| Other operating charges | 640/8 | €387 | €825 | +€438 | +113% |
| Gross operating margin | 9900 | €19,639 | €96,407 | +€76,767 | +391% |
| Operating profit (loss) | 9901 | -€9,969 | €15,842 | +€25,811 | |
| Financial income | 75/76B | €137 | €750 | +€613 | +448% |
| Recurring financial income | 75 | €137 | €750 | +€613 | +448% |
| Financial charges | 65/66B | €596 | €567 | -€29 | -4.8% |
| Recurring financial charges | 65 | €596 | €567 | -€29 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,428 | €16,024 | +€26,453 | |
| Income taxes | 67/77 | €110 | €1,623 | +€1,513 | +1,376% |
| Profit (loss) for the period | 9904 | -€10,538 | €14,401 | +€24,940 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,538 | €14,401 | +€24,940 |
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 23 October 2026 via checked.be.