LECOMPTE MATTHIEU: 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.
LECOMPTE MATTHIEU
Largest movements
- Receivables within one year -€12,656
down €12,656 (-54.0%), from €23,434 to €10,778
of which Trade receivables: -€13,738
- Cash +€3,756
up €3,756 (+17.4%), from €21,606 to €25,361
mainly Receivables within one year (+€12,656) and Other debts (+€9,428)
- Tangible fixed assets -€2,710
down €2,710 (-15.3%), from €17,746 to €15,036
- Deferred charges and accrued income +€725
up €725, from €0 to €725
- Reserves -€14,790
down €14,790 (-39.4%), from €37,548 to €22,758
- Other debts +€9,428
up €9,428 (+1,724%), from €547 to €9,975
- Trade debts -€5,050
down €5,050 (-85.4%), from €5,914 to €864
of which Suppliers: -€5,050
- Write-downs +€1,824
up €1,824, from -€1,824 to €0
- Gross operating margin -€1,041
down €1,041 (-9.8%), from -€10,587 to -€11,628
- Depreciation +€858
up €858 (+46.3%), from €1,852 to €2,710
- Financial income +€336
up €336 (+97.1%), from €346 to €682
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 | €63,383 | €52,497 | -€10,885 | -17.2% |
| Fixed assets | 21/28 | €18,343 | €15,633 | -€2,710 | -14.8% |
| Tangible fixed assets | 22/27 | €17,746 | €15,036 | -€2,710 | -15.3% |
| Land and buildings | 22 | €8,278 | €7,078 | -€1,201 | -14.5% |
| Plant, machinery and equipment | 23 | €5,275 | €4,623 | -€653 | -12.4% |
| Furniture and vehicles | 24 | €4,192 | €3,336 | -€856 | -20.4% |
| Financial fixed assets | 28 | €597 | €597 | = | 0.0% |
| Current assets | 29/58 | €45,040 | €36,864 | -€8,176 | -18.2% |
| Amounts receivable within one year | 40/41 | €23,434 | €10,778 | -€12,656 | -54.0% |
| Trade receivables | 40 | €23,329 | €9,591 | -€13,738 | -58.9% |
| Other amounts receivable | 41 | €106 | €1,187 | +€1,082 | +1,024% |
| Cash at bank and in hand | 54/58 | €21,606 | €25,361 | +€3,756 | +17.4% |
| Deferred charges and accrued income | 490/1 | €0 | €725 | +€725 | |
| Total equity and liabilities | 10/49 | €63,383 | €52,497 | -€10,885 | -17.2% |
| Equity | 10/15 | €56,148 | €41,358 | -€14,790 | -26.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,548 | €22,758 | -€14,790 | -39.4% |
| Distributable reserves | 133 | €37,548 | €22,758 | -€14,790 | -39.4% |
| Amounts payable | 17/49 | €7,235 | €11,139 | +€3,904 | +54.0% |
| Amounts payable within one year | 42/48 | €7,235 | €11,139 | +€3,904 | +54.0% |
| Trade debts | 44 | €5,914 | €864 | -€5,050 | -85.4% |
| Suppliers | 440/4 | €5,914 | €864 | -€5,050 | -85.4% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €774 | €300 | -€474 | -61.2% |
| Taxes | 450/3 | €774 | €300 | -€474 | -61.2% |
| Other amounts payable | 47/48 | €547 | €9,975 | +€9,428 | +1,724% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,852 | €2,710 | +€858 | +46.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,824 | €0 | +€1,824 | |
| Other operating charges | 640/8 | €1,030 | €950 | -€79 | -7.7% |
| Gross operating margin | 9900 | -€10,587 | -€11,628 | -€1,041 | -9.8% |
| Operating profit (loss) | 9901 | -€11,644 | -€15,288 | -€3,644 | -31.3% |
| Financial income | 75/76B | €346 | €682 | +€336 | +97.1% |
| Recurring financial income | 75 | €346 | €682 | +€336 | +97.1% |
| Financial charges | 65/66B | €163 | €183 | +€20 | +12.2% |
| Recurring financial charges | 65 | €163 | €183 | +€20 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,462 | -€14,790 | -€3,328 | -29.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€11,462 | -€14,790 | -€3,328 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,462 | -€14,790 | -€3,328 | -29.0% |
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 19 October 2026 via checked.be.