Lecomte Assureurs Conseils: what changed
What changed
Lecomte Assureurs Conseils
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€29,741
2024 · €32,372-€2,631
Equity
€511,353
2024 · €481,612+€29,741
Cash
€13,699
2024 · €5,441+€8,258
Balance sheet total
€700,662
2024 · €673,791+€26,871
Largest movements
Assets
- Financial fixed assets +€45,900
up €45,900 (+8.5%), from €538,842 to €584,742
- Tangible fixed assets -€30,848
down €30,848 (-42.4%), from €72,795 to €41,947
of which Furniture and vehicles: -€30,329
- Cash +€8,258
up €8,258 (+152%), from €5,441 to €13,699
mainly Depreciation (+€31,237) and Net result for the year (+€29,741)
Equity and liabilities
- Profit (loss) carried forward +€29,741
up €29,741 (+12.0%), from €248,630 to €278,372
- Debts after one year -€14,142
down €14,142 (-28.3%), from €49,891 to €35,749
Income statement
- Depreciation +€6,755
up €6,755 (+27.6%), from €24,482 to €31,237
- Other operating charges -€6,167
down €6,167 (-90.0%), from €6,851 to €684
- Financial income +€5,738
up €5,738 (+292%), from €1,965 to €7,704
of which Non-recurring financial income: +€5,280
- Gross operating margin -€5,343
down €5,343 (-3.7%), from €145,040 to €139,697
- Staff costs +€4,675
up €4,675 (+9.7%), from €48,108 to €52,783
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.
Result 2024
€32,372
Gross operating margin
-€5,343
Staff costs
-€4,675
Depreciation
-€6,755
Other operating charges
+€6,167
Other operating items
+€3,999
Financial income
+€5,738
Financial charges
+€25
Taxes
-€1,787
Result 2025
€29,741
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€68,108
Investment
-€46,289
Financing
-€13,561
Cash 2024
€5,441
From operations (derived)
+€68,108
Net result for the year
+€29,741
Depreciation
+€31,237
Receivables within one year
-€3,443
Deferred charges and accrued income
-€118
Trade debts
+€6,980
Tax, wage and social debts
+€3,710
Investment (derived)
-€46,289
Investment in fixed assets (net)
-€46,289
Financing
-€13,561
Debts after one year
-€14,142
Current portion of long-term debt
+€581
Cash 2025
€13,699
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €673,791 | €700,662 | +€26,871 | +4.0% |
| Fixed assets | 21/28 | €611,637 | €626,689 | +€15,052 | +2.5% |
| Tangible fixed assets | 22/27 | €72,795 | €41,947 | -€30,848 | -42.4% |
| Furniture and vehicles | 24 | €69,826 | €39,497 | -€30,329 | -43.4% |
| Other tangible fixed assets | 26 | €2,969 | €2,450 | -€519 | -17.5% |
| Financial fixed assets | 28 | €538,842 | €584,742 | +€45,900 | +8.5% |
| Current assets | 29/58 | €62,154 | €73,972 | +€11,819 | +19.0% |
| Amounts receivable within one year | 40/41 | €56,712 | €60,155 | +€3,443 | +6.1% |
| Trade receivables | 40 | €7,910 | €421 | -€7,488 | -94.7% |
| Other amounts receivable | 41 | €48,803 | €59,734 | +€10,931 | +22.4% |
| Cash at bank and in hand | 54/58 | €5,441 | €13,699 | +€8,258 | +152% |
| Deferred charges and accrued income | 490/1 | - | €118 | +€118 | |
| Total equity and liabilities | 10/49 | €673,791 | €700,662 | +€26,871 | +4.0% |
| Equity | 10/15 | €481,612 | €511,353 | +€29,741 | +6.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €170,982 | €170,982 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €164,782 | €164,782 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,630 | €278,372 | +€29,741 | +12.0% |
| Amounts payable | 17/49 | €192,179 | €189,308 | -€2,871 | -1.5% |
| Amounts payable after more than one year | 17 | €49,891 | €35,749 | -€14,142 | -28.3% |
| Financial debts | 170/4 | €49,891 | €35,749 | -€14,142 | -28.3% |
| Amounts payable within one year | 42/48 | €142,288 | €153,559 | +€11,272 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €13,561 | €14,142 | +€581 | +4.3% |
| Trade debts | 44 | €69,859 | €76,840 | +€6,980 | +10.0% |
| Suppliers | 440/4 | €65,548 | €14,622 | -€50,926 | -77.7% |
| Bills of exchange payable | 441 | €4,311 | €62,218 | +€57,906 | +1,343% |
| Taxes, remuneration and social security | 45 | €58,867 | €62,577 | +€3,710 | +6.3% |
| Taxes | 450/3 | €49,826 | €50,246 | +€420 | +0.8% |
| Remuneration and social security | 454/9 | €9,042 | €12,331 | +€3,290 | +36.4% |
| Non-recurring operating income | 76A | €14,750 | - | -€14,750 | |
| Remuneration, social security and pensions | 62 | €48,108 | €52,783 | +€4,675 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,482 | €31,237 | +€6,755 | +27.6% |
| Other operating charges | 640/8 | €6,851 | €684 | -€6,167 | -90.0% |
| Non-recurring operating charges | 66A | €8,997 | €4,999 | -€3,999 | -44.4% |
| Gross operating margin | 9900 | €145,040 | €139,697 | -€5,343 | -3.7% |
| Operating profit (loss) | 9901 | €56,601 | €49,994 | -€6,607 | -11.7% |
| Financial income | 75/76B | €1,965 | €7,704 | +€5,738 | +292% |
| Recurring financial income | 75 | €1,965 | €2,423 | +€458 | +23.3% |
| Non-recurring financial income | 76B | - | €5,280 | +€5,280 | |
| Financial charges | 65/66B | €3,593 | €3,568 | -€25 | -0.7% |
| Recurring financial charges | 65 | €3,593 | €2,500 | -€1,093 | -30.4% |
| Non-recurring financial charges | 66B | - | €1,069 | +€1,069 | |
| Profit (loss) for the period before taxes | 9903 | €54,974 | €54,129 | -€845 | -1.5% |
| Income taxes | 67/77 | €22,601 | €24,388 | +€1,787 | +7.9% |
| Profit (loss) for the period | 9904 | €32,372 | €29,741 | -€2,631 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,372 | €29,741 | -€2,631 | -8.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.