Lecluyse Consultancy: 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 Consultancy
Largest movements
- Tangible fixed assets +€11,521
up €11,521 (+59.1%), from €19,490 to €31,011
of which Furniture and vehicles: +€11,711
- Receivables within one year +€9,292
up €9,292 (+32.0%), from €29,032 to €38,324
of which Other amounts receivable: +€8,045
- Reserves +€26,750
up €26,750 (+14.2%), from €188,000 to €214,750
- Tax, wage and social debts -€7,320
down €7,320 (-46.6%), from €15,703 to €8,383
of which Taxes: -€7,320
- Gross operating margin +€5,269
up €5,269 (+12.8%), from €41,074 to €46,343
- Taxes +€3,437
up €3,437 (+32.8%), from €10,473 to €13,910
- Financial charges -€2,325
down €2,325 (-45.3%), from €5,137 to €2,812
- Other operating charges +€2,089
up €2,089 (+101%), from €2,076 to €4,164
- Depreciation +€2,040
up €2,040 (+41.2%), from €4,955 to €6,995
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 | €249,600 | €271,192 | +€21,592 | +8.7% |
| Fixed assets | 21/28 | €19,490 | €31,011 | +€11,521 | +59.1% |
| Tangible fixed assets | 22/27 | €19,490 | €31,011 | +€11,521 | +59.1% |
| Plant, machinery and equipment | 23 | €4,152 | €5,591 | +€1,439 | +34.7% |
| Furniture and vehicles | 24 | €9,784 | €21,496 | +€11,711 | +120% |
| Other tangible fixed assets | 26 | €5,553 | €3,924 | -€1,630 | -29.3% |
| Current assets | 29/58 | €230,110 | €240,181 | +€10,071 | +4.4% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,032 | €38,324 | +€9,292 | +32.0% |
| Trade receivables | 40 | €8,088 | €9,335 | +€1,246 | +15.4% |
| Other amounts receivable | 41 | €20,944 | €28,989 | +€8,045 | +38.4% |
| Cash at bank and in hand | 54/58 | €2 | €0 | -€2 | -100% |
| Deferred charges and accrued income | 490/1 | €1,076 | €1,857 | +€781 | +72.6% |
| Total equity and liabilities | 10/49 | €249,600 | €271,192 | +€21,592 | +8.7% |
| Equity | 10/15 | €189,913 | €216,382 | +€26,468 | +13.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €188,000 | €214,750 | +€26,750 | +14.2% |
| Distributable reserves | 133 | €188,000 | €214,750 | +€26,750 | +14.2% |
| Profit (loss) carried forward | 14 | €413 | €132 | -€282 | -68.2% |
| Amounts payable | 17/49 | €59,687 | €54,810 | -€4,877 | -8.2% |
| Amounts payable within one year | 42/48 | €59,687 | €54,810 | -€4,877 | -8.2% |
| Financial debts | 43 | €2,904 | €5,155 | +€2,251 | +77.5% |
| Credit institutions | 430/8 | €2,904 | €5,155 | +€2,251 | +77.5% |
| Trade debts | 44 | €3,024 | €2,492 | -€531 | -17.6% |
| Suppliers | 440/4 | €3,024 | €2,492 | -€531 | -17.6% |
| Taxes, remuneration and social security | 45 | €15,703 | €8,383 | -€7,320 | -46.6% |
| Taxes | 450/3 | €15,703 | €8,383 | -€7,320 | -46.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €38,056 | €38,779 | +€723 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,955 | €6,995 | +€2,040 | +41.2% |
| Other operating charges | 640/8 | €2,076 | €4,164 | +€2,089 | +101% |
| Gross operating margin | 9900 | €41,074 | €46,343 | +€5,269 | +12.8% |
| Operating profit (loss) | 9901 | €34,043 | €35,183 | +€1,141 | +3.4% |
| Financial income | 75/76B | €8,000 | €8,007 | +€7 | +0.1% |
| Recurring financial income | 75 | €8,000 | €8,007 | +€7 | +0.1% |
| Financial charges | 65/66B | €5,137 | €2,812 | -€2,325 | -45.3% |
| Recurring financial charges | 65 | €5,137 | €2,812 | -€2,325 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €36,905 | €40,378 | +€3,473 | +9.4% |
| Income taxes | 67/77 | €10,473 | €13,910 | +€3,437 | +32.8% |
| Profit (loss) for the period | 9904 | €26,432 | €26,468 | +€36 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,432 | €26,468 | +€36 | +0.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.