LECOMTE - BECKERS: 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 - BECKERS
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+249%), from €425,042 to €1.5m
of which Land and buildings: +€1.1m
- Cash -€52,385
down €52,385 (-50.6%), from €103,624 to €51,238
mainly Investment in fixed assets (net) (-€1.1m) and Short-term financial debts (-€80,000)
- Revaluation surpluses +€1.1m
new in 2025: €1.1m
- Short-term financial debts -€80,000
no longer reported in 2025 (was €80,000)
- Profit (loss) carried forward +€77,121
up €77,121 (+14.0%), from €550,290 to €627,411
- Other debts -€42,857
down €42,857 (-97.3%), from €44,057 to €1,200
- Debts after one year -€27,770
down €27,770 (-9.2%), from €302,081 to €274,311
- Financial charges -€7,035
down €7,035 (-31.1%), from €22,656 to €15,620
- Gross operating margin +€5,512
up €5,512 (+3.5%), from €157,850 to €163,361
- Other operating charges +€3,815
up €3,815 (+37.7%), from €10,123 to €13,938
- Depreciation -€1,823
down €1,823 (-3.7%), from €49,578 to €47,756
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 | €1,187,894 | €2,206,732 | +€1.0m | +85.8% |
| Fixed assets | 21/28 | €425,091 | €1,484,517 | +€1.1m | +249% |
| Tangible fixed assets | 22/27 | €425,042 | €1,484,517 | +€1.1m | +249% |
| Land and buildings | 22 | €373,587 | €1,447,374 | +€1.1m | +287% |
| Plant, machinery and equipment | 23 | €45,967 | €35,535 | -€10,432 | -22.7% |
| Furniture and vehicles | 24 | €5,488 | €1,608 | -€3,880 | -70.7% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €762,803 | €722,216 | -€40,588 | -5.3% |
| Amounts receivable within one year | 40/41 | €651,114 | €664,488 | +€13,374 | +2.1% |
| Trade receivables | 40 | €30,022 | €40,336 | +€10,313 | +34.4% |
| Other amounts receivable | 41 | €621,092 | €624,153 | +€3,061 | +0.5% |
| Cash at bank and in hand | 54/58 | €103,624 | €51,238 | -€52,385 | -50.6% |
| Deferred charges and accrued income | 490/1 | €8,065 | €6,489 | -€1,577 | -19.5% |
| Total equity and liabilities | 10/49 | €1,187,894 | €2,206,732 | +€1.0m | +85.8% |
| Equity | 10/15 | €644,241 | €1,822,077 | +€1.2m | +183% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Revaluation surpluses | 12 | - | €1,100,715 | +€1.1m | |
| Reserves | 13 | €69,151 | €69,151 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,901 | €12,901 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,901 | €12,901 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €550,290 | €627,411 | +€77,121 | +14.0% |
| Amounts payable | 17/49 | €543,654 | €384,656 | -€158,998 | -29.2% |
| Amounts payable after more than one year | 17 | €302,081 | €274,311 | -€27,770 | -9.2% |
| Financial debts | 170/4 | €302,081 | €274,311 | -€27,770 | -9.2% |
| Amounts payable within one year | 42/48 | €241,573 | €110,344 | -€131,228 | -54.3% |
| Current portion of amounts payable after more than one year | 42 | €53,331 | €25,689 | -€27,642 | -51.8% |
| Financial debts | 43 | €80,000 | - | -€80,000 | |
| Credit institutions | 430/8 | €80,000 | - | -€80,000 | |
| Trade debts | 44 | €14,088 | €21,695 | +€7,607 | +54.0% |
| Suppliers | 440/4 | €14,088 | €21,695 | +€7,607 | +54.0% |
| Taxes, remuneration and social security | 45 | €50,097 | €61,761 | +€11,664 | +23.3% |
| Taxes | 450/3 | €50,097 | €61,761 | +€11,664 | +23.3% |
| Other amounts payable | 47/48 | €44,057 | €1,200 | -€42,857 | -97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,578 | €47,756 | -€1,823 | -3.7% |
| Other operating charges | 640/8 | €10,123 | €13,938 | +€3,815 | +37.7% |
| Gross operating margin | 9900 | €157,850 | €163,361 | +€5,512 | +3.5% |
| Operating profit (loss) | 9901 | €98,148 | €101,667 | +€3,520 | +3.6% |
| Financial income | 75/76B | €21,344 | €20,949 | -€395 | -1.8% |
| Recurring financial income | 75 | €21,344 | €20,949 | -€395 | -1.8% |
| Financial charges | 65/66B | €22,656 | €15,620 | -€7,035 | -31.1% |
| Recurring financial charges | 65 | €22,656 | €15,620 | -€7,035 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €96,836 | €106,996 | +€10,160 | +10.5% |
| Income taxes | 67/77 | €28,761 | €29,876 | +€1,115 | +3.9% |
| Profit (loss) for the period | 9904 | €68,075 | €77,121 | +€9,046 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,075 | €77,121 | +€9,046 | +13.3% |
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 20 October 2026 via checked.be.