LECLUSE ELECTRONICS: what changed
Two fiscal 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.
LECLUSE ELECTRONICS
Largest movements
- Current investments -€3,586
down €3,586 (-5.5%), from €64,952 to €61,366
- Tangible fixed assets -€3,329
down €3,329 (-3.3%), from €101,345 to €98,016
of which Land and buildings: -€2,408
- Profit (loss) carried forward -€5,309
down €5,309 (-45.6%), from -€11,652 to -€16,961
- Other debts -€2,700
down €2,700 (-5.2%), from €51,897 to €49,197
- Gross operating margin +€8,490
up €8,490 (+95.8%), from -€8,865 to -€375
- Depreciation -€4,816
down €4,816 (-59.1%), from €8,145 to €3,329
- Other operating charges -€304
down €304 (-9.9%), from €3,064 to €2,761
- Financial income +€263
up €263 (+29.1%), from €902 to €1,165
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.
Cash bridge derived
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 | €167,962 | €159,953 | -€8,009 | -4.8% |
| Fixed assets | 21/28 | €101,372 | €98,043 | -€3,329 | -3.3% |
| Tangible fixed assets | 22/27 | €101,345 | €98,016 | -€3,329 | -3.3% |
| Land and buildings | 22 | €98,732 | €96,324 | -€2,408 | -2.4% |
| Plant, machinery and equipment | 23 | €2,612 | €1,692 | -€921 | -35.3% |
| Financial fixed assets | 28 | €27 | €27 | = | 0.0% |
| Current assets | 29/58 | €66,591 | €61,911 | -€4,680 | -7.0% |
| Amounts receivable within one year | 40/41 | €135 | €310 | +€175 | +129.1% |
| Other amounts receivable | 41 | €135 | €310 | +€175 | +129.1% |
| Current investments | 50/53 | €64,952 | €61,366 | -€3,586 | -5.5% |
| Cash at bank and in hand | 54/58 | €1,319 | €41 | -€1,279 | -96.9% |
| Deferred charges and accrued income | 490/1 | €184 | €194 | +€10 | +5.4% |
| Total equity and liabilities | 10/49 | €167,962 | €159,953 | -€8,009 | -4.8% |
| Equity | 10/15 | €86,066 | €80,757 | -€5,309 | -6.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,118 | €79,118 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,118 | €4,118 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,118 | €4,118 | = | 0.0% |
| Distributable reserves | 133 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,652 | -€16,961 | -€5,309 | -45.6% |
| Amounts payable | 17/49 | €81,897 | €79,197 | -€2,700 | -3.3% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €51,897 | €49,197 | -€2,700 | -5.2% |
| Other amounts payable | 47/48 | €51,897 | €49,197 | -€2,700 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,145 | €3,329 | -€4,816 | -59.1% |
| Other operating charges | 640/8 | €3,064 | €2,761 | -€304 | -9.9% |
| Gross operating margin | 9900 | -€8,865 | -€375 | +€8,490 | +95.8% |
| Operating profit (loss) | 9901 | -€20,075 | -€6,465 | +€13,610 | +67.8% |
| Financial income | 75/76B | €902 | €1,165 | +€263 | +29.1% |
| Recurring financial income | 75 | €902 | €1,165 | +€263 | +29.1% |
| Financial charges | 65/66B | - | €9 | +€9 | |
| Recurring financial charges | 65 | - | €9 | +€9 | |
| Profit (loss) for the period before taxes | 9903 | -€19,172 | -€5,309 | +€13,864 | +72.3% |
| Profit (loss) for the period | 9904 | -€19,172 | -€5,309 | +€13,864 | +72.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,172 | -€5,309 | +€13,864 | +72.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.