LECOMTE INDUSTRIES: 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 INDUSTRIES
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€588,766
down €588,766 (-32.0%), from -€1.8m to -€2.4m
- Trade debts +€587,351
up €587,351 (+140%), from €419,346 to €1.0m
- Purchases and services -€23,056
down €23,056 (-75.8%), from €30,429 to €7,374
- Other operating charges -€16,832
down €16,832 (-54.5%), from €30,877 to €14,045
- Financial charges +€13,346
up €13,346 (+2.3%), from €582,959 to €596,304
- Turnover -€12,746
down €12,746 (-30.6%), from €41,703 to €28,957
- Gross operating margin +€10,310
up €10,310 (+91.4%), from €11,274 to €21,583
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 | €21,644,035 | €21,631,968 | -€12,066 | -0.1% |
| Fixed assets | 21/28 | €21,629,130 | €21,629,130 | = | 0.0% |
| Tangible fixed assets | 22/27 | €14,370 | €14,370 | = | 0.0% |
| Land and buildings | 22 | €14,370 | €14,370 | = | 0.0% |
| Financial fixed assets | 28 | €21,614,760 | €21,614,760 | = | 0.0% |
| Current assets | 29/58 | €14,905 | €2,839 | -€12,066 | -81.0% |
| Amounts receivable within one year | 40/41 | - | €124 | +€124 | |
| Other amounts receivable | 41 | - | €124 | +€124 | |
| Cash at bank and in hand | 54/58 | €7,405 | €2,714 | -€4,691 | -63.3% |
| Deferred charges and accrued income | 490/1 | €7,500 | - | -€7,500 | |
| Total equity and liabilities | 10/49 | €21,644,035 | €21,631,968 | -€12,066 | -0.1% |
| Equity | 10/15 | €4,098,973 | €3,510,208 | -€588,766 | -14.4% |
| Contributions | 10/11 | €5,500,000 | €5,500,000 | = | 0.0% |
| Reserves | 13 | €440,605 | €440,605 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €390,605 | €390,605 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,841,632 | -€2,430,398 | -€588,766 | -32.0% |
| Amounts payable | 17/49 | €17,545,061 | €18,121,761 | +€576,700 | +3.3% |
| Amounts payable after more than one year | 17 | €17,115,064 | €17,115,064 | = | 0.0% |
| Financial debts | 170/4 | - | €17,115,064 | +€17.1m | |
| Other amounts payable | 178/9 | €17,115,064 | - | -€17.1m | |
| Amounts payable within one year | 42/48 | €429,997 | €1,006,697 | +€576,700 | +134% |
| Trade debts | 44 | €419,346 | €1,006,697 | +€587,351 | +140% |
| Suppliers | 440/4 | €419,346 | €1,006,697 | +€587,351 | +140% |
| Taxes, remuneration and social security | 45 | €1,766 | - | -€1,766 | |
| Taxes | 450/3 | €1,766 | - | -€1,766 | |
| Other amounts payable | 47/48 | €8,885 | - | -€8,885 | |
| Turnover | 70 | €41,703 | €28,957 | -€12,746 | -30.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €30,429 | €7,374 | -€23,056 | -75.8% |
| Other operating charges | 640/8 | €30,877 | €14,045 | -€16,832 | -54.5% |
| Gross operating margin | 9900 | €11,274 | €21,583 | +€10,310 | +91.4% |
| Operating profit (loss) | 9901 | -€19,603 | €7,539 | +€27,141 | |
| Financial charges | 65/66B | €582,959 | €596,304 | +€13,346 | +2.3% |
| Recurring financial charges | 65 | €582,959 | €596,304 | +€13,346 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€602,562 | -€588,766 | +€13,796 | +2.3% |
| Profit (loss) for the period | 9904 | -€602,562 | -€588,766 | +€13,796 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€602,562 | -€588,766 | +€13,796 | +2.3% |
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 16 October 2026 via checked.be.