Lecomo: 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.
Lecomo
Largest movements
- Tangible fixed assets +€7,748
new in 2025: €7,748
- Cash +€5,914
up €5,914 (+42.3%), from €13,993 to €19,907
mainly Net result for the year (+€21,953) and Other debts (+€11,643)
- Current investments +€1,500
up €1,500 (+6.2%), from €24,374 to €25,874
- Receivables within one year -€590
down €590 (-38.6%), from €1,528 to €938
- Other debts +€11,643
up €11,643 (+112%), from €10,352 to €21,995
- Trade debts +€3,210
up €3,210 (+146%), from €2,200 to €5,410
- Gross operating margin +€17,329
up €17,329 (+131%), from €13,237 to €30,566
- Taxes +€4,390
up €4,390 (+138%), from €3,172 to €7,562
- Depreciation +€435
new in 2025: €435
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 | €39,897 | €54,502 | +€14,605 | +36.6% |
| Fixed assets | 21/28 | - | €7,748 | +€7,748 | |
| Tangible fixed assets | 22/27 | - | €7,748 | +€7,748 | |
| Plant, machinery and equipment | 23 | - | €7,748 | +€7,748 | |
| Current assets | 29/58 | €39,897 | €46,754 | +€6,857 | +17.2% |
| Amounts receivable within one year | 40/41 | €1,528 | €938 | -€590 | -38.6% |
| Other amounts receivable | 41 | €1,528 | €938 | -€590 | -38.6% |
| Current investments | 50/53 | €24,374 | €25,874 | +€1,500 | +6.2% |
| Cash at bank and in hand | 54/58 | €13,993 | €19,907 | +€5,914 | +42.3% |
| Deferred charges and accrued income | 490/1 | €2 | €35 | +€33 | +1,650% |
| Total equity and liabilities | 10/49 | €39,897 | €54,502 | +€14,605 | +36.6% |
| Equity | 10/15 | €24,797 | €24,797 | = | 0.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €24,796 | €24,796 | = | 0.0% |
| Distributable reserves | 133 | €24,796 | €24,796 | = | 0.0% |
| Amounts payable | 17/49 | €15,100 | €29,705 | +€14,605 | +96.7% |
| Amounts payable within one year | 42/48 | €13,597 | €28,202 | +€14,605 | +107% |
| Trade debts | 44 | €2,200 | €5,410 | +€3,210 | +146% |
| Suppliers | 440/4 | €2,200 | €5,410 | +€3,210 | +146% |
| Taxes, remuneration and social security | 45 | €1,045 | €797 | -€248 | -23.7% |
| Taxes | 450/3 | €1,045 | €797 | -€248 | -23.7% |
| Other amounts payable | 47/48 | €10,352 | €21,995 | +€11,643 | +112% |
| Accrued charges and deferred income | 492/3 | €1,503 | €1,503 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €435 | +€435 | |
| Other operating charges | 640/8 | €569 | €586 | +€17 | +3.0% |
| Gross operating margin | 9900 | €13,237 | €30,566 | +€17,329 | +131% |
| Operating profit (loss) | 9901 | €12,668 | €29,545 | +€16,877 | +133% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €12,638 | €29,515 | +€16,877 | +134% |
| Income taxes | 67/77 | €3,172 | €7,562 | +€4,390 | +138% |
| Profit (loss) for the period | 9904 | €9,466 | €21,953 | +€12,487 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €9,466 | €21,953 | +€12,487 | +132% |
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 27 October 2026 via checked.be.