LECOCQ CONSULTING: 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.
LECOCQ CONSULTING
Largest movements
- Cash +€41,890
up €41,890 (+241%), from €17,417 to €59,307
mainly Net result for the year (+€42,424) and Trade debts (+€455)
- Profit (loss) carried forward +€42,424
up €42,424 (+179%), from €23,680 to €66,103
- Tax, wage and social debts -€1,017
down €1,017 (-20.8%), from €4,893 to €3,876
- Gross operating margin +€26,605
up €26,605 (+86.1%), from €30,897 to €57,502
- Taxes +€5,216
up €5,216 (+77.4%), from €6,739 to €11,955
- Financial charges +€1,304
up €1,304 (+611%), from €213 to €1,518
- Other operating charges +€1,210
new in 2025: €1,210
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 | €31,105 | €72,984 | +€41,879 | +135% |
| Fixed assets | 21/28 | €1,382 | €986 | -€396 | -28.6% |
| Tangible fixed assets | 22/27 | €1,382 | €986 | -€396 | -28.6% |
| Furniture and vehicles | 24 | €1,382 | €986 | -€396 | -28.6% |
| Current assets | 29/58 | €29,723 | €71,998 | +€42,275 | +142% |
| Amounts receivable within one year | 40/41 | €12,241 | €12,563 | +€322 | +2.6% |
| Trade receivables | 40 | €12,241 | €11,818 | -€424 | -3.5% |
| Other amounts receivable | 41 | - | €745 | +€745 | |
| Cash at bank and in hand | 54/58 | €17,417 | €59,307 | +€41,890 | +241% |
| Deferred charges and accrued income | 490/1 | €65 | €128 | +€63 | +97.5% |
| Total equity and liabilities | 10/49 | €31,105 | €72,984 | +€41,879 | +135% |
| Equity | 10/15 | €25,180 | €67,603 | +€42,424 | +168% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,680 | €66,103 | +€42,424 | +179% |
| Amounts payable | 17/49 | €5,926 | €5,381 | -€545 | -9.2% |
| Amounts payable within one year | 42/48 | €5,926 | €5,381 | -€545 | -9.2% |
| Trade debts | 44 | €80 | €535 | +€455 | +569% |
| Suppliers | 440/4 | €80 | €535 | +€455 | +569% |
| Taxes, remuneration and social security | 45 | €4,893 | €3,876 | -€1,017 | -20.8% |
| Taxes | 450/3 | €4,893 | €3,876 | -€1,017 | -20.8% |
| Other amounts payable | 47/48 | €952 | €970 | +€18 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €265 | €396 | +€131 | +49.7% |
| Other operating charges | 640/8 | - | €1,210 | +€1,210 | |
| Gross operating margin | 9900 | €30,897 | €57,502 | +€26,605 | +86.1% |
| Operating profit (loss) | 9901 | €30,632 | €55,896 | +€25,264 | +82.5% |
| Financial charges | 65/66B | €213 | €1,518 | +€1,304 | +611% |
| Recurring financial charges | 65 | €213 | €1,518 | +€1,304 | +611% |
| Profit (loss) for the period before taxes | 9903 | €30,419 | €54,379 | +€23,960 | +78.8% |
| Income taxes | 67/77 | €6,739 | €11,955 | +€5,216 | +77.4% |
| Profit (loss) for the period | 9904 | €23,680 | €42,424 | +€18,744 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,680 | €42,424 | +€18,744 | +79.2% |
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 28 October 2026 via checked.be.