LECLUYSE: 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.
LECLUYSE
Largest movements
- Receivables within one year -€10,091
down €10,091 (-10.6%), from €95,192 to €85,101
of which Trade receivables: -€13,863
- Cash -€7,544
down €7,544 (-45.0%), from €16,780 to €9,236
mainly Other debts (-€14,696) and Current portion of long-term debt (-€8,994)
- Other debts -€14,696
down €14,696 (-31.1%), from €47,304 to €32,608
- Profit (loss) carried forward +€11,596
up €11,596 (+9.3%), from €124,209 to €135,805
- Current portion of long-term debt -€8,994
down €8,994 (-65.1%), from €13,815 to €4,821
- Trade debts -€8,343
down €8,343 (-32.8%), from €25,454 to €17,111
- Staff costs +€50,033
up €50,033 (+4,104%), from €1,219 to €51,252
- Purchases and services -€49,551
down €49,551 (-44.2%), from €112,067 to €62,516
- Gross operating margin +€43,377
up €43,377 (+126%), from €34,407 to €77,784
- Taxes -€10,304
no longer reported in 2025 (was €10,304)
- Write-downs +€9,036
new in 2025: €9,036
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 | €251,989 | €231,837 | -€20,152 | -8.0% |
| Fixed assets | 21/28 | €139,787 | €137,500 | -€2,287 | -1.6% |
| Tangible fixed assets | 22/27 | €2,287 | - | -€2,287 | |
| Furniture and vehicles | 24 | €2,287 | - | -€2,287 | |
| Financial fixed assets | 28 | €137,500 | €137,500 | = | 0.0% |
| Current assets | 29/58 | €112,202 | €94,337 | -€17,865 | -15.9% |
| Stocks and contracts in progress | 3 | €230 | - | -€230 | |
| Stocks | 30/36 | €230 | - | -€230 | |
| Amounts receivable within one year | 40/41 | €95,192 | €85,101 | -€10,091 | -10.6% |
| Trade receivables | 40 | €67,289 | €53,426 | -€13,863 | -20.6% |
| Other amounts receivable | 41 | €27,903 | €31,675 | +€3,772 | +13.5% |
| Cash at bank and in hand | 54/58 | €16,780 | €9,236 | -€7,544 | -45.0% |
| Total equity and liabilities | 10/49 | €251,989 | €231,837 | -€20,152 | -8.0% |
| Equity | 10/15 | €165,112 | €176,708 | +€11,596 | +7.0% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Capital | 10 | €37,184 | - | -€37,184 | |
| Issued capital | 100 | €37,184 | - | -€37,184 | |
| Reserves | 13 | €3,719 | €3,719 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,719 | €3,719 | = | 0.0% |
| Legal reserve | 130 | €3,719 | - | -€3,719 | |
| Reserves not available under the articles | 1311 | - | €3,719 | +€3,719 | |
| Profit (loss) carried forward | 14 | €124,209 | €135,805 | +€11,596 | +9.3% |
| Amounts payable | 17/49 | €86,877 | €55,129 | -€31,748 | -36.5% |
| Amounts payable within one year | 42/48 | €86,877 | €54,844 | -€32,033 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €13,815 | €4,821 | -€8,994 | -65.1% |
| Trade debts | 44 | €25,454 | €17,111 | -€8,343 | -32.8% |
| Suppliers | 440/4 | €25,454 | €17,111 | -€8,343 | -32.8% |
| Taxes, remuneration and social security | 45 | €304 | €304 | = | 0.0% |
| Taxes | 450/3 | €304 | €304 | = | 0.0% |
| Other amounts payable | 47/48 | €47,304 | €32,608 | -€14,696 | -31.1% |
| Accrued charges and deferred income | 492/3 | - | €285 | +€285 | |
| Turnover | 70 | €146,474 | €140,300 | -€6,174 | -4.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €112,067 | €62,516 | -€49,551 | -44.2% |
| Remuneration, social security and pensions | 62 | €1,219 | €51,252 | +€50,033 | +4,104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,363 | €2,287 | -€6,076 | -72.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,036 | +€9,036 | |
| Other operating charges | 640/8 | €4,089 | €1,400 | -€2,689 | -65.8% |
| Gross operating margin | 9900 | €34,407 | €77,784 | +€43,377 | +126% |
| Operating profit (loss) | 9901 | €20,736 | €13,809 | -€6,927 | -33.4% |
| Financial charges | 65/66B | €1,649 | €2,213 | +€564 | +34.2% |
| Recurring financial charges | 65 | €1,649 | €1,290 | -€359 | -21.8% |
| Non-recurring financial charges | 66B | - | €923 | +€923 | |
| Profit (loss) for the period before taxes | 9903 | €19,087 | €11,596 | -€7,491 | -39.2% |
| Income taxes | 67/77 | €10,304 | - | -€10,304 | |
| Profit (loss) for the period | 9904 | €8,783 | €11,596 | +€2,813 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,783 | €11,596 | +€2,813 | +32.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.