Lecluyse BD: 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 BD
Largest movements
- Cash +€14,550
up €14,550 (+49.4%), from €29,432 to €43,982
mainly Net result for the year (+€49,083) and Other debts (+€40,784)
- Receivables within one year -€7,820
down €7,820 (-28.0%), from €27,931 to €20,111
of which Trade receivables: -€4,152
- Tangible fixed assets -€6,574
down €6,574 (-11.9%), from €55,465 to €48,891
of which Other tangible fixed assets: -€6,647
- Other debts +€40,784
up €40,784 (+90.8%), from €44,914 to €85,698
- Reserves -€31,860
down €31,860 (-100%), from €31,860 to €0
- Current portion of long-term debt -€5,848
down €5,848 (-100%), from €5,848 to €0
- Tax, wage and social debts -€2,954
down €2,954 (-23.8%), from €12,411 to €9,457
- Gross operating margin -€11,289
down €11,289 (-13.3%), from €84,925 to €73,636
- Taxes -€3,336
down €3,336 (-21.1%), from €15,838 to €12,503
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 | €114,944 | €114,774 | -€170 | -0.1% |
| Fixed assets | 21/28 | €55,465 | €48,891 | -€6,574 | -11.9% |
| Tangible fixed assets | 22/27 | €55,465 | €48,891 | -€6,574 | -11.9% |
| Furniture and vehicles | 24 | €13,308 | €13,380 | +€73 | +0.5% |
| Other tangible fixed assets | 26 | €42,157 | €35,510 | -€6,647 | -15.8% |
| Current assets | 29/58 | €59,479 | €65,883 | +€6,404 | +10.8% |
| Amounts receivable within one year | 40/41 | €27,931 | €20,111 | -€7,820 | -28.0% |
| Trade receivables | 40 | €21,765 | €17,614 | -€4,152 | -19.1% |
| Other amounts receivable | 41 | €6,166 | €2,497 | -€3,668 | -59.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €29,432 | €43,982 | +€14,550 | +49.4% |
| Deferred charges and accrued income | 490/1 | €2,116 | €1,790 | -€327 | -15.4% |
| Total equity and liabilities | 10/49 | €114,944 | €114,774 | -€170 | -0.1% |
| Equity | 10/15 | €50,460 | €18,600 | -€31,860 | -63.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,860 | €0 | -€31,860 | -100% |
| Distributable reserves | 133 | €31,860 | €0 | -€31,860 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,484 | €96,174 | +€31,690 | +49.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €64,484 | €96,174 | +€31,690 | +49.1% |
| Current portion of amounts payable after more than one year | 42 | €5,848 | €0 | -€5,848 | -100% |
| Trade debts | 44 | €1,310 | €1,019 | -€292 | -22.2% |
| Suppliers | 440/4 | €1,310 | €1,019 | -€292 | -22.2% |
| Taxes, remuneration and social security | 45 | €12,411 | €9,457 | -€2,954 | -23.8% |
| Taxes | 450/3 | €12,411 | €9,457 | -€2,954 | -23.8% |
| Other amounts payable | 47/48 | €44,914 | €85,698 | +€40,784 | +90.8% |
| Non-recurring operating income | 76A | €0 | €1,379 | +€1,379 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,967 | €9,572 | -€395 | -4.0% |
| Other operating charges | 640/8 | €988 | €1,210 | +€223 | +22.6% |
| Gross operating margin | 9900 | €84,925 | €73,636 | -€11,289 | -13.3% |
| Operating profit (loss) | 9901 | €73,971 | €62,853 | -€11,118 | -15.0% |
| Financial income | 75/76B | €673 | €5 | -€668 | -99.2% |
| Recurring financial income | 75 | €673 | €5 | -€668 | -99.2% |
| Financial charges | 65/66B | €1,606 | €1,273 | -€334 | -20.8% |
| Recurring financial charges | 65 | €1,606 | €1,273 | -€334 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €73,037 | €61,586 | -€11,451 | -15.7% |
| Income taxes | 67/77 | €15,838 | €12,503 | -€3,336 | -21.1% |
| Profit (loss) for the period | 9904 | €57,199 | €49,083 | -€8,116 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,199 | €49,083 | -€8,116 | -14.2% |
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 20 October 2026 via checked.be.