Lecomte Enterprises: what changed
Two fiscal 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 Enterprises
Largest movements
- Receivables within one year +€22
up €22 (+30.8%), from €71 to €93
- Cash +€1
up €1, from €0 to €1
mainly Other debts (+€420) and Contributions, distributions and other (+€0)
- Other debts +€420
up €420 (+13.1%), from €3,200 to €3,620
- Profit (loss) carried forward -€374
down €374 (-7.3%), from -€5,152 to -€5,526
- Short-term financial debts -€23
no longer reported in 2025 (was €23)
- Gross operating margin -€115
down €115 (-115.5%), from -€99 to -€214
- Purchases and services +€115
up €115 (+115.5%), from €99 to €214
- Financial charges +€25
up €25 (+18.7%), from €135 to €160
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 | €71 | €94 | +€23 | +32.2% |
| Current assets | 29/58 | €71 | €94 | +€23 | +32.2% |
| Amounts receivable within one year | 40/41 | €71 | €93 | +€22 | +30.8% |
| Other amounts receivable | 41 | €71 | €93 | +€22 | +30.8% |
| Cash at bank and in hand | 54/58 | €0 | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €71 | €94 | +€23 | +32.2% |
| Equity | 10/15 | -€3,152 | -€3,526 | -€374 | -11.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,152 | -€5,526 | -€374 | -7.3% |
| Amounts payable | 17/49 | €3,223 | €3,620 | +€397 | +12.3% |
| Amounts payable within one year | 42/48 | €3,223 | €3,620 | +€397 | +12.3% |
| Financial debts | 43 | €23 | - | -€23 | |
| Credit institutions | 430/8 | €23 | - | -€23 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,200 | €3,620 | +€420 | +13.1% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €99 | €214 | +€115 | +115.5% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | -€99 | -€214 | -€115 | -115.5% |
| Operating profit (loss) | 9901 | -€99 | -€214 | -€115 | -115.5% |
| Financial charges | 65/66B | €135 | €160 | +€25 | +18.7% |
| Recurring financial charges | 65 | €135 | €160 | +€25 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | -€234 | -€374 | -€140 | -59.8% |
| Profit (loss) for the period | 9904 | -€234 | -€374 | -€140 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€234 | -€374 | -€140 | -59.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.