LECOMTE: 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.
LECOMTE
Largest movements
- Cash +€17,051
up €17,051 (+60.4%), from €28,248 to €45,299
mainly Depreciation (+€30,421) and Net result for the year (+€20,230)
- Tangible fixed assets -€14,845
down €14,845 (-5.7%), from €261,744 to €246,899
of which Furniture and vehicles: -€10,068
- Receivables within one year -€8,331
down €8,331 (-29.3%), from €28,426 to €20,095
of which Other amounts receivable: -€6,111
- Stocks and contracts +€7,317
new in 2025: €7,317
- Debts after one year -€20,588
down €20,588 (-14.7%), from €140,518 to €119,930
- Reserves +€18,500
up €18,500 (+13.1%), from €141,100 to €159,600
- Gross operating margin +€33,006
up €33,006 (+118.4%), from €27,869 to €60,875
- Taxes +€5,947
new in 2025: €5,947
- Depreciation +€2,332
up €2,332 (+8.3%), from €28,089 to €30,421
- Financial charges -€950
down €950 (-27.5%), from €3,450 to €2,500
of which Non-recurring financial charges: -€659
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 | €318,448 | €319,640 | +€1,192 | +0.4% |
| Fixed assets | 21/28 | €261,774 | €246,929 | -€14,845 | -5.7% |
| Tangible fixed assets | 22/27 | €261,744 | €246,899 | -€14,845 | -5.7% |
| Land and buildings | 22 | €212,044 | €203,306 | -€8,738 | -4.1% |
| Plant, machinery and equipment | 23 | €17,883 | €21,844 | +€3,961 | +22.1% |
| Furniture and vehicles | 24 | €31,817 | €21,749 | -€10,068 | -31.6% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €56,674 | €72,711 | +€16,037 | +28.3% |
| Stocks and contracts in progress | 3 | - | €7,317 | +€7,317 | |
| Stocks | 30/36 | - | €7,317 | +€7,317 | |
| Amounts receivable within one year | 40/41 | €28,426 | €20,095 | -€8,331 | -29.3% |
| Trade receivables | 40 | €16,842 | €14,622 | -€2,220 | -13.2% |
| Other amounts receivable | 41 | €11,584 | €5,473 | -€6,111 | -52.8% |
| Cash at bank and in hand | 54/58 | €28,248 | €45,299 | +€17,051 | +60.4% |
| Total equity and liabilities | 10/49 | €318,448 | €319,640 | +€1,192 | +0.4% |
| Equity | 10/15 | €154,824 | €173,388 | +€18,564 | +12.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €141,100 | €159,600 | +€18,500 | +13.1% |
| Distributable reserves | 133 | €141,100 | €159,600 | +€18,500 | +13.1% |
| Profit (loss) carried forward | 14 | -€5,276 | -€5,212 | +€64 | +1.2% |
| Amounts payable | 17/49 | €163,624 | €146,252 | -€17,372 | -10.6% |
| Amounts payable after more than one year | 17 | €140,518 | €119,930 | -€20,588 | -14.7% |
| Financial debts | 170/4 | €140,518 | €119,930 | -€20,588 | -14.7% |
| Amounts payable within one year | 42/48 | €23,106 | €26,322 | +€3,216 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €20,280 | €20,588 | +€308 | +1.5% |
| Trade debts | 44 | €608 | €1,364 | +€756 | +124.3% |
| Suppliers | 440/4 | €608 | €1,364 | +€756 | +124.3% |
| Advances received on contracts in progress | 46 | €242 | - | -€242 | |
| Taxes, remuneration and social security | 45 | €1,600 | €1,708 | +€108 | +6.8% |
| Taxes | 450/3 | €1,600 | €1,708 | +€108 | +6.8% |
| Other amounts payable | 47/48 | €376 | €2,662 | +€2,286 | +608.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,089 | €30,421 | +€2,332 | +8.3% |
| Other operating charges | 640/8 | €2,269 | €1,783 | -€486 | -21.4% |
| Gross operating margin | 9900 | €27,869 | €60,875 | +€33,006 | +118.4% |
| Operating profit (loss) | 9901 | -€2,489 | €28,671 | +€31,160 | |
| Financial income | 75/76B | €11 | €6 | -€5 | -45.5% |
| Recurring financial income | 75 | €11 | €6 | -€5 | -45.5% |
| Financial charges | 65/66B | €3,450 | €2,500 | -€950 | -27.5% |
| Recurring financial charges | 65 | €2,791 | €2,500 | -€291 | -10.4% |
| Non-recurring financial charges | 66B | €659 | - | -€659 | |
| Profit (loss) for the period before taxes | 9903 | -€5,928 | €26,177 | +€32,105 | |
| Income taxes | 67/77 | - | €5,947 | +€5,947 | |
| Profit (loss) for the period | 9904 | -€5,928 | €20,230 | +€26,158 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,928 | €20,230 | +€26,158 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.