LECOMTE MANAGEMENT: what changed
LECOMTE MANAGEMENT
Largest movements
- Cash -€35,130
down €35,130 (-61.0%), from €57,597 to €22,467
mainly Contributions, distributions and other (-€172,078) and Trade debts (-€40,119)
- Receivables within one year -€14,188
down €14,188 (-26.1%), from €54,387 to €40,199
of which Trade receivables: -€9,452
- Other debts +€159,072
up €159,072 (+795%), from €20,000 to €179,072
- Profit (loss) carried forward -€131,730
no longer reported in 2025 (was €131,730)
- Trade debts -€40,119
down €40,119 (-99.8%), from €40,219 to €100
- Debts after one year -€38,198
down €38,198 (-17.7%), from €216,282 to €178,084
- Gross operating margin +€19,182
up €19,182 (+46.4%), from €41,332 to €60,514
- Taxes +€2,383
up €2,383 (+27.6%), from €8,617 to €11,000
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €456,193 | €406,666 | -€49,527 | -10.9% |
| Fixed assets | 21/28 | €344,000 | €344,000 | = | 0.0% |
| Financial fixed assets | 28 | €344,000 | €344,000 | = | 0.0% |
| Current assets | 29/58 | €112,193 | €62,666 | -€49,527 | -44.1% |
| Amounts receivable within one year | 40/41 | €54,387 | €40,199 | -€14,188 | -26.1% |
| Trade receivables | 40 | €48,400 | €38,948 | -€9,452 | -19.5% |
| Other amounts receivable | 41 | €5,987 | €1,251 | -€4,736 | -79.1% |
| Cash at bank and in hand | 54/58 | €57,597 | €22,467 | -€35,130 | -61.0% |
| Deferred charges and accrued income | 490/1 | €209 | - | -€209 | |
| Total equity and liabilities | 10/49 | €456,193 | €406,666 | -€49,527 | -10.9% |
| Equity | 10/15 | €136,730 | €5,000 | -€131,730 | -96.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,730 | - | -€131,730 | |
| Amounts payable | 17/49 | €319,463 | €401,666 | +€82,203 | +25.7% |
| Amounts payable after more than one year | 17 | €216,282 | €178,084 | -€38,198 | -17.7% |
| Financial debts | 170/4 | €216,282 | €178,084 | -€38,198 | -17.7% |
| Amounts payable within one year | 42/48 | €103,182 | €223,335 | +€120,153 | +116% |
| Current portion of amounts payable after more than one year | 42 | €36,887 | €38,198 | +€1,311 | +3.6% |
| Trade debts | 44 | €40,219 | €100 | -€40,119 | -99.8% |
| Suppliers | 440/4 | €40,219 | €100 | -€40,119 | -99.8% |
| Taxes, remuneration and social security | 45 | €6,076 | €5,966 | -€110 | -1.8% |
| Taxes | 450/3 | €6,076 | €5,758 | -€318 | -5.2% |
| Remuneration and social security | 454/9 | - | €208 | +€208 | |
| Other amounts payable | 47/48 | €20,000 | €179,072 | +€159,072 | +795% |
| Accrued charges and deferred income | 492/3 | - | €248 | +€248 | |
| Other operating charges | 640/8 | - | €465 | +€465 | |
| Gross operating margin | 9900 | €41,332 | €60,514 | +€19,182 | +46.4% |
| Operating profit (loss) | 9901 | €41,332 | €60,049 | +€18,716 | +45.3% |
| Financial income | 75/76B | €209 | - | -€209 | |
| Recurring financial income | 75 | €209 | - | -€209 | |
| Financial charges | 65/66B | €8,989 | €8,701 | -€288 | -3.2% |
| Recurring financial charges | 65 | €8,989 | €8,701 | -€288 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €32,552 | €51,348 | +€18,796 | +57.7% |
| Income taxes | 67/77 | €8,617 | €11,000 | +€2,383 | +27.6% |
| Profit (loss) for the period | 9904 | €23,934 | €40,348 | +€16,414 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,934 | €40,348 | +€16,414 | +68.6% |
Next steps
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 3 November 2026 via checked.be.