Lecok: what changed
Two fiscal 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.
Lecok
Largest movements
- Cash +€21,298
up €21,298 (+59.8%), from €35,627 to €56,925
mainly Net result for the year (+€12,551) and Depreciation (+€9,188)
- Tangible fixed assets -€9,188
down €9,188 (-29.5%), from €31,155 to €21,967
- Reserves +€12,551
up €12,551 (+57.1%), from €21,994 to €34,545
- Debts after one year -€9,679
down €9,679 (-62.2%), from €15,557 to €5,878
- Tax, wage and social debts +€4,963
up €4,963 (+66.2%), from €7,500 to €12,463
- Other debts +€2,701
up €2,701 (+35.7%), from €7,566 to €10,267
- Trade debts +€1,070
up €1,070 (+799.2%), from €134 to €1,204
- Gross operating margin +€2,609
up €2,609 (+10.2%), from €25,498 to €28,107
- Taxes +€1,213
up €1,213 (+36.6%), from €3,317 to €4,530
- Financial charges -€484
down €484 (-28.5%), from €1,700 to €1,216
- Other operating charges +€403
up €403 (+184.0%), from €219 to €622
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.
Cash bridge derived
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 | €66,950 | €79,037 | +€12,087 | +18.1% |
| Fixed assets | 21/28 | €31,155 | €21,967 | -€9,188 | -29.5% |
| Tangible fixed assets | 22/27 | €31,155 | €21,967 | -€9,188 | -29.5% |
| Furniture and vehicles | 24 | €31,155 | €21,967 | -€9,188 | -29.5% |
| Current assets | 29/58 | €35,794 | €57,069 | +€21,275 | +59.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €35,627 | €56,925 | +€21,298 | +59.8% |
| Deferred charges and accrued income | 490/1 | €168 | €144 | -€24 | -14.1% |
| Total equity and liabilities | 10/49 | €66,950 | €79,037 | +€12,087 | +18.1% |
| Equity | 10/15 | €26,994 | €39,545 | +€12,551 | +46.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,994 | €34,545 | +€12,551 | +57.1% |
| Distributable reserves | 133 | €21,994 | €34,545 | +€12,551 | +57.1% |
| Amounts payable | 17/49 | €39,956 | €39,492 | -€464 | -1.2% |
| Amounts payable after more than one year | 17 | €15,557 | €5,878 | -€9,679 | -62.2% |
| Financial debts | 170/4 | €15,557 | €5,878 | -€9,679 | -62.2% |
| Amounts payable within one year | 42/48 | €24,398 | €33,614 | +€9,215 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | €9,198 | €9,679 | +€481 | +5.2% |
| Trade debts | 44 | €134 | €1,204 | +€1,070 | +799.2% |
| Suppliers | 440/4 | €134 | €1,204 | +€1,070 | +799.2% |
| Taxes, remuneration and social security | 45 | €7,500 | €12,463 | +€4,963 | +66.2% |
| Taxes | 450/3 | €7,500 | €12,463 | +€4,963 | +66.2% |
| Other amounts payable | 47/48 | €7,566 | €10,267 | +€2,701 | +35.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,355 | €9,188 | -€167 | -1.8% |
| Other operating charges | 640/8 | €219 | €622 | +€403 | +184.0% |
| Gross operating margin | 9900 | €25,498 | €28,107 | +€2,609 | +10.2% |
| Operating profit (loss) | 9901 | €15,924 | €18,297 | +€2,373 | +14.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,700 | €1,216 | -€484 | -28.5% |
| Recurring financial charges | 65 | €1,700 | €1,216 | -€484 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €14,224 | €17,081 | +€2,857 | +20.1% |
| Income taxes | 67/77 | €3,317 | €4,530 | +€1,213 | +36.6% |
| Profit (loss) for the period | 9904 | €10,907 | €12,551 | +€1,644 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,907 | €12,551 | +€1,644 | +15.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.