LECLERE BRUNO: 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.
LECLERE BRUNO
Largest movements
- Tangible fixed assets -€20,865
down €20,865 (-35.7%), from €58,414 to €37,549
of which Furniture and vehicles: -€19,059
- Receivables within one year +€16,488
up €16,488 (+88.1%), from €18,708 to €35,196
of which Trade receivables: +€16,488
- Cash -€15,584
down €15,584 (-20.4%), from €76,255 to €60,672
mainly Receivables within one year (-€16,488) and Stocks and contracts (-€9,630)
- Stocks and contracts +€9,630
up €9,630 (+211%), from €4,555 to €14,185
- Debts after one year -€6,193
down €6,193 (-66.3%), from €9,339 to €3,146
- Profit (loss) carried forward -€4,417
down €4,417 (-59.1%), from €7,474 to €3,057
- Turnover -€85,633
down €85,633 (-100%), from €85,633 to €0
- Purchases and services -€58,827
down €58,827 (-100%), from €58,827 to €0
- Gross operating margin -€1,340
down €1,340 (-5.0%), from €26,890 to €25,550
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 | €157,932 | €147,602 | -€10,331 | -6.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €58,414 | €37,549 | -€20,865 | -35.7% |
| Tangible fixed assets | 22/27 | €58,414 | €37,549 | -€20,865 | -35.7% |
| Plant, machinery and equipment | 23 | €4,639 | €2,833 | -€1,806 | -38.9% |
| Furniture and vehicles | 24 | €53,775 | €34,716 | -€19,059 | -35.4% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Current assets | 29/58 | €99,519 | €110,052 | +€10,534 | +10.6% |
| Stocks and contracts in progress | 3 | €4,555 | €14,185 | +€9,630 | +211% |
| Stocks | 30/36 | €4,555 | €14,185 | +€9,630 | +211% |
| Amounts receivable within one year | 40/41 | €18,708 | €35,196 | +€16,488 | +88.1% |
| Trade receivables | 40 | €18,708 | €35,196 | +€16,488 | +88.1% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €76,255 | €60,672 | -€15,584 | -20.4% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €157,932 | €147,602 | -€10,331 | -6.5% |
| Equity | 10/15 | €112,674 | €108,257 | -€4,417 | -3.9% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Reserves | 13 | €10,200 | €10,200 | = | 0.0% |
| Distributable reserves | 133 | €10,200 | €10,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,474 | €3,057 | -€4,417 | -59.1% |
| Amounts payable | 17/49 | €45,259 | €39,345 | -€5,914 | -13.1% |
| Amounts payable after more than one year | 17 | €9,339 | €3,146 | -€6,193 | -66.3% |
| Financial debts | 170/4 | €9,339 | €3,146 | -€6,193 | -66.3% |
| Amounts payable within one year | 42/48 | €35,920 | €36,198 | +€279 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €6,062 | €6,193 | +€131 | +2.2% |
| Trade debts | 44 | €2,632 | €1,453 | -€1,178 | -44.8% |
| Suppliers | 440/4 | €2,632 | €1,453 | -€1,178 | -44.8% |
| Advances received on contracts in progress | 46 | €13,991 | €13,991 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,435 | €7,418 | -€17 | -0.2% |
| Taxes | 450/3 | €7,435 | €7,418 | -€17 | -0.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €5,800 | €7,143 | +€1,343 | +23.2% |
| Turnover | 70 | €85,633 | €0 | -€85,633 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,827 | €0 | -€58,827 | -100% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,487 | €20,865 | -€623 | -2.9% |
| Other operating charges | 640/8 | €726 | €785 | +€59 | +8.1% |
| Gross operating margin | 9900 | €26,890 | €25,550 | -€1,340 | -5.0% |
| Operating profit (loss) | 9901 | €4,677 | €3,900 | -€776 | -16.6% |
| Financial income | 75/76B | - | €52 | +€52 | |
| Recurring financial income | 75 | - | €52 | +€52 | |
| Financial charges | 65/66B | €608 | €475 | -€133 | -21.8% |
| Recurring financial charges | 65 | €608 | €475 | -€133 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €4,069 | €3,477 | -€592 | -14.5% |
| Income taxes | 67/77 | - | €751 | +€751 | |
| Profit (loss) for the period | 9904 | €4,069 | €2,726 | -€1,343 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,069 | €2,726 | -€1,343 | -33.0% |
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 21 October 2026 via checked.be.