LECOMTE-FOSSION: what changed
What changed
LECOMTE-FOSSION
NACE 46.610, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€94,102
2024 · €191,922-€97,820
Equity
€1.6m
2024 · €1.6m+€5,833
Cash
€182,521
2024 · €7,051+€175,470
Balance sheet total
€5.0m
2024 · €4.2m+€839,728
Largest movements
Assets
- Receivables within one year +€703,952
up €703,952 (+96.2%), from €732,034 to €1.4m
of which Trade receivables: +€660,517
- Cash +€175,470
up €175,470 (+2,489%), from €7,051 to €182,521
mainly Trade debts (+€721,405) and Depreciation (+€141,762)
- Stocks and contracts -€99,051
down €99,051 (-3.5%), from €2.9m to €2.8m
- Tangible fixed assets +€52,726
up €52,726 (+9.7%), from €544,953 to €597,679
of which Leasing and similar rights: +€81,373
Equity and liabilities
- Trade debts +€721,405
up €721,405 (+49.2%), from €1.5m to €2.2m
- Short-term financial debts -€133,488
down €133,488 (-31.5%), from €423,488 to €290,000
- Current portion of long-term debt +€78,831
up €78,831 (+37.8%), from €208,586 to €287,418
- Other debts +€68,484
up €68,484 (+112%), from €60,909 to €129,393
- Tax, wage and social debts +€53,242
up €53,242 (+21.1%), from €252,513 to €305,755
of which Taxes: +€30,985
Income statement
- Gross operating margin -€300,320
down €300,320 (-21.9%), from €1.4m to €1.1m
- Write-downs -€104,969
down €104,969, from €13,224 to -€91,744
- Taxes -€53,464
down €53,464 (-53.4%), from €100,028 to €46,564
- Financial charges -€42,054
down €42,054 (-44.5%), from €94,458 to €52,404
- Staff costs -€20,423
down €20,423 (-2.5%), from €830,996 to €810,572
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
€191,922
Gross operating margin
-€300,320
Staff costs
+€20,423
Depreciation
-€18,678
Write-downs
+€104,969
Other operating charges
+€2,872
Financial income
-€2,603
Financial charges
+€42,054
Taxes
+€53,464
Result 2025
€94,102
raises the resultlowers the result
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
+€479,694
Investment
-€199,018
Financing
-€105,206
Cash 2024
€7,051
From operations (derived)
+€479,694
Net result for the year
+€94,102
Depreciation
+€141,762
Stocks and contracts
+€99,051
Receivables within one year
-€703,952
Deferred charges and accrued income
-€2,102
Trade debts
+€721,405
Tax, wage and social debts
+€53,242
Advances received
-€10,000
Other debts
+€68,484
Accrued charges and deferred income
+€17,702
Investment (derived)
-€199,018
Investment in fixed assets (net)
-€199,018
Financing
-€105,206
Debts after one year
+€37,720
Current portion of long-term debt
+€78,831
Short-term financial debts
-€133,488
Contributions, distributions and other
-€88,269
Cash 2025
€182,521
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,167,555 | €5,007,283 | +€839,728 | +20.1% |
| Fixed assets | 21/28 | €551,729 | €608,984 | +€57,255 | +10.4% |
| Intangible fixed assets | 21 | €5,040 | €5,680 | +€639 | +12.7% |
| Tangible fixed assets | 22/27 | €544,953 | €597,679 | +€52,726 | +9.7% |
| Land and buildings | 22 | €304,888 | €290,042 | -€14,846 | -4.9% |
| Plant, machinery and equipment | 23 | €86,679 | €55,925 | -€30,754 | -35.5% |
| Furniture and vehicles | 24 | €118,287 | €135,240 | +€16,953 | +14.3% |
| Leasing and similar rights | 25 | €35,098 | €116,471 | +€81,373 | +232% |
| Financial fixed assets | 28 | €1,736 | €5,626 | +€3,890 | +224% |
| Current assets | 29/58 | €3,615,826 | €4,398,299 | +€782,473 | +21.6% |
| Stocks and contracts in progress | 3 | €2,855,312 | €2,756,261 | -€99,051 | -3.5% |
| Stocks | 30/36 | €2,855,312 | €2,756,261 | -€99,051 | -3.5% |
| Amounts receivable within one year | 40/41 | €732,034 | €1,435,987 | +€703,952 | +96.2% |
| Trade receivables | 40 | €724,354 | €1,384,871 | +€660,517 | +91.2% |
| Other amounts receivable | 41 | €7,680 | €51,116 | +€43,436 | +566% |
| Cash at bank and in hand | 54/58 | €7,051 | €182,521 | +€175,470 | +2,489% |
| Deferred charges and accrued income | 490/1 | €21,429 | €23,531 | +€2,102 | +9.8% |
| Total equity and liabilities | 10/49 | €4,167,555 | €5,007,283 | +€839,728 | +20.1% |
| Equity | 10/15 | €1,642,504 | €1,648,337 | +€5,833 | +0.4% |
| Contributions | 10/11 | €346,900 | €346,900 | = | 0.0% |
| Capital | 10 | €346,900 | €346,900 | = | 0.0% |
| Issued capital | 100 | €346,900 | €346,900 | = | 0.0% |
| Revaluation surpluses | 12 | €219,537 | €208,308 | -€11,228 | -5.1% |
| Reserves | 13 | €1,049,710 | €1,067,939 | +€18,228 | +1.7% |
| Non-distributable reserves | 130/1 | €34,690 | €34,690 | = | 0.0% |
| Legal reserve | 130 | €34,690 | €34,690 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €995,020 | €1,013,249 | +€18,228 | +1.8% |
| Profit (loss) carried forward | 14 | €19,639 | €19,742 | +€102 | +0.5% |
| Investment grants | 15 | €6,718 | €5,448 | -€1,269 | -18.9% |
| Amounts payable | 17/49 | €2,525,051 | €3,358,946 | +€833,895 | +33.0% |
| Amounts payable after more than one year | 17 | €101,152 | €138,872 | +€37,720 | +37.3% |
| Financial debts | 170/4 | €101,152 | €138,872 | +€37,720 | +37.3% |
| Amounts payable within one year | 42/48 | €2,422,274 | €3,200,748 | +€778,474 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €208,586 | €287,418 | +€78,831 | +37.8% |
| Financial debts | 43 | €423,488 | €290,000 | -€133,488 | -31.5% |
| Credit institutions | 430/8 | €423,488 | €290,000 | -€133,488 | -31.5% |
| Trade debts | 44 | €1,466,778 | €2,188,183 | +€721,405 | +49.2% |
| Suppliers | 440/4 | €1,466,778 | €2,188,183 | +€721,405 | +49.2% |
| Advances received on contracts in progress | 46 | €10,000 | - | -€10,000 | |
| Taxes, remuneration and social security | 45 | €252,513 | €305,755 | +€53,242 | +21.1% |
| Taxes | 450/3 | €176,586 | €207,571 | +€30,985 | +17.5% |
| Remuneration and social security | 454/9 | €75,928 | €98,185 | +€22,257 | +29.3% |
| Other amounts payable | 47/48 | €60,909 | €129,393 | +€68,484 | +112% |
| Accrued charges and deferred income | 492/3 | €1,624 | €19,326 | +€17,702 | +1,090% |
| Remuneration, social security and pensions | 62 | €830,996 | €810,572 | -€20,423 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,084 | €141,762 | +€18,678 | +15.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,224 | -€91,744 | -€104,969 | |
| Other operating charges | 640/8 | €22,106 | €19,234 | -€2,872 | -13.0% |
| Gross operating margin | 9900 | €1,368,307 | €1,067,987 | -€300,320 | -21.9% |
| Operating profit (loss) | 9901 | €378,897 | €188,163 | -€190,734 | -50.3% |
| Financial income | 75/76B | €7,511 | €4,908 | -€2,603 | -34.7% |
| Recurring financial income | 75 | €7,511 | €4,908 | -€2,603 | -34.7% |
| Financial charges | 65/66B | €94,458 | €52,404 | -€42,054 | -44.5% |
| Recurring financial charges | 65 | €94,458 | €52,404 | -€42,054 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €291,950 | €140,667 | -€151,283 | -51.8% |
| Income taxes | 67/77 | €100,028 | €46,564 | -€53,464 | -53.4% |
| Profit (loss) for the period | 9904 | €191,922 | €94,102 | -€97,820 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €191,922 | €94,102 | -€97,820 | -51.0% |
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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 2 November 2026 via checked.be.