Lecomte Karel: 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 Karel
Largest movements
- Cash -€27,075
down €27,075 (-17.7%), from €152,839 to €125,764
mainly Trade debts (-€84,192) and Investment in fixed assets (net) (-€23,629)
- Receivables within one year +€21,185
up €21,185 (+6.2%), from €342,547 to €363,732
of which Trade receivables: +€34,417
- Tangible fixed assets +€17,396
up €17,396 (+8.3%), from €208,913 to €226,308
of which Plant, machinery and equipment: +€18,888
- Stocks and contracts -€8,500
down €8,500 (-34.7%), from €24,500 to €16,000
- Trade debts -€84,192
down €84,192 (-40.1%), from €209,709 to €125,517
- Profit (loss) carried forward +€58,142
up €58,142, from -€27,858 to €30,283
- Short-term financial debts +€14,027
up €14,027 (+29.2%), from €47,973 to €62,000
- Other operating charges -€16,615
down €16,615 (-27.3%), from €60,820 to €44,204
- Financial charges -€8,615
down €8,615 (-43.6%), from €19,773 to €11,159
- Staff costs -€7,835
down €7,835 (-5.1%), from €152,850 to €145,015
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 | €739,701 | €741,530 | +€1,829 | +0.2% |
| Fixed assets | 21/28 | €209,805 | €227,200 | +€17,396 | +8.3% |
| Tangible fixed assets | 22/27 | €208,913 | €226,308 | +€17,396 | +8.3% |
| Land and buildings | 22 | €198,810 | €198,810 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,508 | €23,396 | +€18,888 | +419% |
| Furniture and vehicles | 24 | €5,595 | €4,102 | -€1,493 | -26.7% |
| Financial fixed assets | 28 | €892 | €892 | = | 0.0% |
| Current assets | 29/58 | €529,896 | €514,329 | -€15,567 | -2.9% |
| Stocks and contracts in progress | 3 | €24,500 | €16,000 | -€8,500 | -34.7% |
| Stocks | 30/36 | €24,500 | €16,000 | -€8,500 | -34.7% |
| Amounts receivable within one year | 40/41 | €342,547 | €363,732 | +€21,185 | +6.2% |
| Trade receivables | 40 | €324,109 | €358,527 | +€34,417 | +10.6% |
| Other amounts receivable | 41 | €18,438 | €5,206 | -€13,232 | -71.8% |
| Cash at bank and in hand | 54/58 | €152,839 | €125,764 | -€27,075 | -17.7% |
| Deferred charges and accrued income | 490/1 | €10,010 | €8,833 | -€1,177 | -11.8% |
| Total equity and liabilities | 10/49 | €739,701 | €741,530 | +€1,829 | +0.2% |
| Equity | 10/15 | €314,165 | €372,307 | +€58,142 | +18.5% |
| Contributions | 10/11 | €19,350 | €19,350 | = | 0.0% |
| Reserves | 13 | €322,674 | €322,674 | = | 0.0% |
| Non-distributable reserves | 130/1 | €52,842 | €52,842 | = | 0.0% |
| Reserves not available under the articles | 1311 | €52,842 | €52,842 | = | 0.0% |
| Tax-exempt reserves | 132 | €721 | €721 | = | 0.0% |
| Distributable reserves | 133 | €269,111 | €269,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,858 | €30,283 | +€58,142 | |
| Amounts payable | 17/49 | €425,535 | €369,223 | -€56,313 | -13.2% |
| Amounts payable within one year | 42/48 | €374,340 | €317,308 | -€57,032 | -15.2% |
| Financial debts | 43 | €47,973 | €62,000 | +€14,027 | +29.2% |
| Credit institutions | 430/8 | €47,973 | €62,000 | +€14,027 | +29.2% |
| Trade debts | 44 | €209,709 | €125,517 | -€84,192 | -40.1% |
| Suppliers | 440/4 | €209,709 | €125,517 | -€84,192 | -40.1% |
| Taxes, remuneration and social security | 45 | - | €5,771 | +€5,771 | |
| Remuneration and social security | 454/9 | - | €5,771 | +€5,771 | |
| Other amounts payable | 47/48 | €116,658 | €124,020 | +€7,362 | +6.3% |
| Accrued charges and deferred income | 492/3 | €51,196 | €51,915 | +€719 | +1.4% |
| Remuneration, social security and pensions | 62 | €152,850 | €145,015 | -€7,835 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,831 | €6,233 | -€598 | -8.8% |
| Other operating charges | 640/8 | €60,820 | €44,204 | -€16,615 | -27.3% |
| Gross operating margin | 9900 | €263,644 | €264,546 | +€902 | +0.3% |
| Operating profit (loss) | 9901 | €43,144 | €69,094 | +€25,950 | +60.1% |
| Financial income | 75/76B | €287 | €271 | -€16 | -5.6% |
| Recurring financial income | 75 | €287 | €271 | -€16 | -5.6% |
| Financial charges | 65/66B | €19,773 | €11,159 | -€8,615 | -43.6% |
| Recurring financial charges | 65 | €19,773 | €11,159 | -€8,615 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €23,657 | €58,206 | +€34,549 | +146% |
| Income taxes | 67/77 | - | €64 | +€64 | |
| Profit (loss) for the period | 9904 | €23,657 | €58,142 | +€34,484 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €23,657 | €58,142 | +€34,484 | +146% |
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 17 October 2026 via checked.be.