LECLERE VINCENT: what changed
What changed
LECLERE VINCENT
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€32,361
2024 · €45,790-€13,429
Equity
€143,576
2024 · €155,481-€11,905
Cash
€72,337
2024 · €82,433-€10,097
Balance sheet total
€342,448
2024 · €363,429-€20,980
Largest movements
Assets
- Cash -€10,097
down €10,097 (-12.2%), from €82,433 to €72,337
mainly Contributions, distributions and other (-€44,266) and Trade debts (-€39,594)
- Tangible fixed assets -€9,365
down €9,365 (-57.0%), from €16,434 to €7,069
of which Furniture and vehicles: -€9,277
Equity and liabilities
- Trade debts -€39,594
down €39,594 (-29.5%), from €134,317 to €94,723
- Tax, wage and social debts +€32,101
up €32,101 (+50.5%), from €63,539 to €95,640
of which Taxes: +€19,818
- Reserves -€11,905
down €11,905 (-10.1%), from €118,080 to €106,174
Income statement
- Staff costs +€63,624
up €63,624 (+46.9%), from €135,785 to €199,409
- Gross operating margin +€39,706
up €39,706 (+17.6%), from €225,969 to €265,675
- Depreciation -€4,867
down €4,867 (-52.9%), from €9,194 to €4,326
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
€45,790
Gross operating margin
+€39,706
Staff costs
-€63,624
Depreciation
+€4,867
Other operating charges
+€2,513
Financial income
-€36
Financial charges
+€793
Taxes
+€2,352
Result 2025
€32,361
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
+€32,191
Investment
+€5,038
Financing
-€47,326
Cash 2024
€82,433
From operations (derived)
+€32,191
Net result for the year
+€32,361
Depreciation
+€4,326
Stocks and contracts
-€576
Receivables within one year
-€689
Deferred charges and accrued income
+€2,783
Trade debts
-€39,594
Tax, wage and social debts
+€32,101
Accrued charges and deferred income
+€1,478
Investment (derived)
+€5,038
Investment in fixed assets (net)
+€5,038
Financing
-€47,326
Debts after one year
-€3,157
Current portion of long-term debt
+€97
Contributions, distributions and other
-€44,266
Cash 2025
€72,337
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €363,429 | €342,448 | -€20,980 | -5.8% |
| Fixed assets | 21/28 | €16,813 | €7,448 | -€9,365 | -55.7% |
| Tangible fixed assets | 22/27 | €16,434 | €7,069 | -€9,365 | -57.0% |
| Plant, machinery and equipment | 23 | €3,529 | €1,737 | -€1,792 | -50.8% |
| Furniture and vehicles | 24 | €12,905 | €3,628 | -€9,277 | -71.9% |
| Other tangible fixed assets | 26 | - | €1,704 | +€1,704 | |
| Financial fixed assets | 28 | €379 | €379 | = | 0.0% |
| Current assets | 29/58 | €346,616 | €335,000 | -€11,615 | -3.4% |
| Stocks and contracts in progress | 3 | €5,225 | €5,801 | +€576 | +11.0% |
| Stocks | 30/36 | €5,225 | €5,801 | +€576 | +11.0% |
| Amounts receivable within one year | 40/41 | €256,174 | €256,863 | +€689 | +0.3% |
| Trade receivables | 40 | €87,976 | €67,242 | -€20,733 | -23.6% |
| Other amounts receivable | 41 | €168,198 | €189,621 | +€21,423 | +12.7% |
| Cash at bank and in hand | 54/58 | €82,433 | €72,337 | -€10,097 | -12.2% |
| Deferred charges and accrued income | 490/1 | €2,783 | - | -€2,783 | |
| Total equity and liabilities | 10/49 | €363,429 | €342,448 | -€20,980 | -5.8% |
| Equity | 10/15 | €155,481 | €143,576 | -€11,905 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,080 | €106,174 | -€11,905 | -10.1% |
| Distributable reserves | 133 | €118,080 | €106,174 | -€11,905 | -10.1% |
| Profit (loss) carried forward | 14 | €18,802 | €18,802 | +€0 | 0.0% |
| Amounts payable | 17/49 | €207,947 | €198,872 | -€9,075 | -4.4% |
| Amounts payable after more than one year | 17 | €5,431 | €2,274 | -€3,157 | -58.1% |
| Financial debts | 170/4 | €4,231 | €1,074 | -€3,157 | -74.6% |
| Other amounts payable | 178/9 | €1,200 | €1,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €200,916 | €193,520 | -€7,396 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €3,060 | €3,157 | +€97 | +3.2% |
| Trade debts | 44 | €134,317 | €94,723 | -€39,594 | -29.5% |
| Suppliers | 440/4 | €134,317 | €94,723 | -€39,594 | -29.5% |
| Taxes, remuneration and social security | 45 | €63,539 | €95,640 | +€32,101 | +50.5% |
| Taxes | 450/3 | €43,185 | €63,003 | +€19,818 | +45.9% |
| Remuneration and social security | 454/9 | €20,354 | €32,637 | +€12,283 | +60.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,600 | €3,078 | +€1,478 | +92.4% |
| Remuneration, social security and pensions | 62 | €135,785 | €199,409 | +€63,624 | +46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,194 | €4,326 | -€4,867 | -52.9% |
| Other operating charges | 640/8 | €5,534 | €3,021 | -€2,513 | -45.4% |
| Gross operating margin | 9900 | €225,969 | €265,675 | +€39,706 | +17.6% |
| Operating profit (loss) | 9901 | €75,456 | €58,919 | -€16,537 | -21.9% |
| Financial income | 75/76B | €45 | €9 | -€36 | -80.6% |
| Recurring financial income | 75 | €45 | €9 | -€36 | -80.6% |
| Financial charges | 65/66B | €8,565 | €7,773 | -€793 | -9.3% |
| Recurring financial charges | 65 | €8,565 | €7,773 | -€793 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €66,936 | €51,155 | -€15,781 | -23.6% |
| Income taxes | 67/77 | €21,146 | €18,794 | -€2,352 | -11.1% |
| Profit (loss) for the period | 9904 | €45,790 | €32,361 | -€13,429 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,790 | €32,361 | -€13,429 | -29.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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.