LECOCQ FLAVOURS: what changed
LECOCQ FLAVOURS
Largest movements
- Cash +€194,361
up €194,361 (+89.5%), from €217,088 to €411,449
mainly Net result for the year (+€197,348) and Depreciation (+€142,389)
- Receivables within one year +€70,558
up €70,558 (+29.5%), from €239,303 to €309,862
of which Trade receivables: +€53,412
- Tangible fixed assets -€48,524
down €48,524 (-10.3%), from €469,091 to €420,566
- Intangible fixed assets -€29,332
down €29,332 (-17.8%), from €164,850 to €135,518
- Stocks and contracts -€26,851
down €26,851 (-17.8%), from €150,582 to €123,731
- Other debts +€103,460
new in 2025: €103,460
- Reserves +€93,888
up €93,888 (+13.8%), from €678,091 to €771,979
of which Distributable reserves: +€93,888
- Trade debts +€84,922
up €84,922 (+44.2%), from €192,343 to €277,265
- Debts after one year -€69,984
down €69,984 (-47.5%), from €147,416 to €77,432
- Current portion of long-term debt -€48,983
down €48,983 (-41.3%), from €118,550 to €69,567
- Gross operating margin +€223,756
up €223,756 (+32.2%), from €695,653 to €919,409
- Taxes +€42,617
up €42,617 (+547%), from €7,789 to €50,407
- Depreciation +€19,957
up €19,957 (+16.3%), from €122,432 to €142,389
- Staff costs +€15,175
up €15,175 (+3.1%), from €483,275 to €498,450
- Other operating charges -€9,797
down €9,797 (-41.9%), from €23,373 to €13,576
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,287,339 | €1,433,844 | +€146,505 | +11.4% |
| Formation expenses | 20 | €13,000 | - | -€13,000 | |
| Fixed assets | 21/28 | €634,441 | €556,584 | -€77,856 | -12.3% |
| Intangible fixed assets | 21 | €164,850 | €135,518 | -€29,332 | -17.8% |
| Tangible fixed assets | 22/27 | €469,091 | €420,566 | -€48,524 | -10.3% |
| Land and buildings | 22 | €161,188 | €147,488 | -€13,699 | -8.5% |
| Plant, machinery and equipment | 23 | €144,308 | €135,343 | -€8,965 | -6.2% |
| Furniture and vehicles | 24 | €73,452 | €60,166 | -€13,287 | -18.1% |
| Leasing and similar rights | 25 | €84,443 | €71,870 | -€12,573 | -14.9% |
| Other tangible fixed assets | 26 | €5,700 | €5,700 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €639,898 | €877,260 | +€237,361 | +37.1% |
| Stocks and contracts in progress | 3 | €150,582 | €123,731 | -€26,851 | -17.8% |
| Stocks | 30/36 | €150,582 | €123,731 | -€26,851 | -17.8% |
| Amounts receivable within one year | 40/41 | €239,303 | €309,862 | +€70,558 | +29.5% |
| Trade receivables | 40 | €225,812 | €279,225 | +€53,412 | +23.7% |
| Other amounts receivable | 41 | €13,491 | €30,637 | +€17,146 | +127% |
| Cash at bank and in hand | 54/58 | €217,088 | €411,449 | +€194,361 | +89.5% |
| Deferred charges and accrued income | 490/1 | €32,925 | €32,218 | -€707 | -2.1% |
| Total equity and liabilities | 10/49 | €1,287,339 | €1,433,844 | +€146,505 | +11.4% |
| Equity | 10/15 | €746,262 | €840,150 | +€93,888 | +12.6% |
| Contributions | 10/11 | €68,171 | €68,171 | = | 0.0% |
| Capital | 10 | €68,171 | €68,171 | = | 0.0% |
| Issued capital | 100 | €68,171 | €68,171 | = | 0.0% |
| Reserves | 13 | €678,091 | €771,979 | +€93,888 | +13.8% |
| Non-distributable reserves | 130/1 | €6,817 | €6,817 | = | 0.0% |
| Legal reserve | 130 | €6,817 | €6,817 | = | 0.0% |
| Distributable reserves | 133 | €671,274 | €765,162 | +€93,888 | +14.0% |
| Amounts payable | 17/49 | €541,077 | €593,694 | +€52,617 | +9.7% |
| Amounts payable after more than one year | 17 | €147,416 | €77,432 | -€69,984 | -47.5% |
| Financial debts | 170/4 | €147,416 | €77,432 | -€69,984 | -47.5% |
| Amounts payable within one year | 42/48 | €393,661 | €516,263 | +€122,601 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €118,550 | €69,567 | -€48,983 | -41.3% |
| Trade debts | 44 | €192,343 | €277,265 | +€84,922 | +44.2% |
| Suppliers | 440/4 | €192,343 | €277,265 | +€84,922 | +44.2% |
| Taxes, remuneration and social security | 45 | €82,768 | €65,971 | -€16,797 | -20.3% |
| Taxes | 450/3 | €21,536 | €11,213 | -€10,323 | -47.9% |
| Remuneration and social security | 454/9 | €61,233 | €54,758 | -€6,474 | -10.6% |
| Other amounts payable | 47/48 | - | €103,460 | +€103,460 | |
| Remuneration, social security and pensions | 62 | €483,275 | €498,450 | +€15,175 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,432 | €142,389 | +€19,957 | +16.3% |
| Other operating charges | 640/8 | €23,373 | €13,576 | -€9,797 | -41.9% |
| Gross operating margin | 9900 | €695,653 | €919,409 | +€223,756 | +32.2% |
| Operating profit (loss) | 9901 | €66,574 | €264,995 | +€198,421 | +298% |
| Financial income | 75/76B | €1,526 | €4,749 | +€3,223 | +211% |
| Recurring financial income | 75 | €1,526 | €4,749 | +€3,223 | +211% |
| Financial charges | 65/66B | €23,114 | €21,990 | -€1,124 | -4.9% |
| Recurring financial charges | 65 | €23,114 | €21,990 | -€1,124 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €44,987 | €247,754 | +€202,768 | +451% |
| Income taxes | 67/77 | €7,789 | €50,407 | +€42,617 | +547% |
| Profit (loss) for the period | 9904 | €37,198 | €197,348 | +€160,150 | +431% |
| Profit (loss) for the period to be appropriated | 9905 | €37,198 | €197,348 | +€160,150 | +431% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.