Lecluyse Celine: 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 Celine
Largest movements
- Receivables after one year -€38,000
down €38,000 (-43.4%), from €87,500 to €49,500
- Tangible fixed assets -€29,546
down €29,546 (-11.3%), from €261,692 to €232,146
- Receivables within one year +€23,007
up €23,007 (+42.0%), from €54,784 to €77,791
- Cash +€5,983
up €5,983 (+10.1%), from €59,433 to €65,416
mainly Receivables after one year (+€38,000) and Net result for the year (+€36,224)
- Other debts -€45,000
no longer reported in 2025 (was €45,000)
- Reserves +€34,000
up €34,000 (+15.8%), from €215,417 to €249,417
of which Distributable reserves: +€34,000
- Debts after one year -€27,010
down €27,010 (-18.1%), from €149,345 to €122,335
- Gross operating margin +€10,846
up €10,846 (+9.3%), from €116,986 to €127,832
- Staff costs +€4,437
up €4,437 (+14.0%), from €31,600 to €36,037
- Depreciation +€1,397
up €1,397 (+4.6%), from €30,414 to €31,811
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 | €466,222 | €424,853 | -€41,369 | -8.9% |
| Fixed assets | 21/28 | €261,692 | €232,146 | -€29,546 | -11.3% |
| Tangible fixed assets | 22/27 | €261,692 | €232,146 | -€29,546 | -11.3% |
| Land and buildings | 22 | €177,362 | €169,439 | -€7,923 | -4.5% |
| Plant, machinery and equipment | 23 | €32,231 | €23,800 | -€8,431 | -26.2% |
| Furniture and vehicles | 24 | €52,099 | €38,907 | -€13,192 | -25.3% |
| Current assets | 29/58 | €204,530 | €192,707 | -€11,822 | -5.8% |
| Amounts receivable after more than one year | 29 | €87,500 | €49,500 | -€38,000 | -43.4% |
| Other amounts receivable | 291 | €87,500 | €49,500 | -€38,000 | -43.4% |
| Amounts receivable within one year | 40/41 | €54,784 | €77,791 | +€23,007 | +42.0% |
| Other amounts receivable | 41 | €54,784 | €77,791 | +€23,007 | +42.0% |
| Cash at bank and in hand | 54/58 | €59,433 | €65,416 | +€5,983 | +10.1% |
| Deferred charges and accrued income | 490/1 | €2,812 | - | -€2,812 | |
| Total equity and liabilities | 10/49 | €466,222 | €424,853 | -€41,369 | -8.9% |
| Equity | 10/15 | €228,939 | €265,163 | +€36,224 | +15.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €215,417 | €249,417 | +€34,000 | +15.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €213,557 | €247,557 | +€34,000 | +15.9% |
| Profit (loss) carried forward | 14 | €1,122 | €3,347 | +€2,224 | +198% |
| Amounts payable | 17/49 | €237,283 | €159,690 | -€77,593 | -32.7% |
| Amounts payable after more than one year | 17 | €149,345 | €122,335 | -€27,010 | -18.1% |
| Financial debts | 170/4 | €149,345 | €122,335 | -€27,010 | -18.1% |
| Amounts payable within one year | 42/48 | €87,938 | €37,355 | -€50,583 | -57.5% |
| Current portion of amounts payable after more than one year | 42 | €32,898 | €32,414 | -€483 | -1.5% |
| Trade debts | 44 | €4,251 | €1,271 | -€2,980 | -70.1% |
| Suppliers | 440/4 | €4,251 | €1,271 | -€2,980 | -70.1% |
| Taxes, remuneration and social security | 45 | €5,790 | €3,669 | -€2,120 | -36.6% |
| Taxes | 450/3 | €2,250 | - | -€2,250 | |
| Remuneration and social security | 454/9 | €3,540 | €3,669 | +€130 | +3.7% |
| Other amounts payable | 47/48 | €45,000 | - | -€45,000 | |
| Remuneration, social security and pensions | 62 | €31,600 | €36,037 | +€4,437 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,414 | €31,811 | +€1,397 | +4.6% |
| Other operating charges | 640/8 | €2,408 | €2,743 | +€335 | +13.9% |
| Gross operating margin | 9900 | €116,986 | €127,832 | +€10,846 | +9.3% |
| Operating profit (loss) | 9901 | €52,564 | €57,241 | +€4,677 | +8.9% |
| Financial income | 75/76B | €647 | €279 | -€368 | -56.9% |
| Recurring financial income | 75 | €647 | €279 | -€368 | -56.9% |
| Financial charges | 65/66B | €7,774 | €6,758 | -€1,016 | -13.1% |
| Recurring financial charges | 65 | €7,774 | €6,758 | -€1,016 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €45,437 | €50,761 | +€5,324 | +11.7% |
| Income taxes | 67/77 | €14,300 | €14,536 | +€236 | +1.7% |
| Profit (loss) for the period | 9904 | €31,137 | €36,224 | +€5,088 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,137 | €36,224 | +€5,088 | +16.3% |
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 26 October 2026 via checked.be.