LECOMTE TECHNICOLOR: 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.
What changed
LECOMTE TECHNICOLOR
NACE 46.130, Agents in the wholesale of timber and building materials
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,560
2024 · €48,470-€46,910
Equity
€712,317
2024 · €710,756+€1,560
Cash
€118,682
2024 · €149,004-€30,322
Balance sheet total
€3.7m
2024 · €2.0m+€1.7m
Largest movements
Assets
- Tangible fixed assets +€1.8m
up €1.8m (+140.0%), from €1.3m to €3.0m
of which Assets under construction and advance payments: +€1.8m
- Receivables within one year -€41,334
down €41,334 (-24.2%), from €170,851 to €129,517
of which Other amounts receivable: -€27,549
Equity and liabilities
- Debts after one year +€1.6m
up €1.6m (+148.6%), from €1.1m to €2.7m
of which Financial debts: +€1.6m
- Current portion of long-term debt +€66,648
up €66,648 (+99.0%), from €67,353 to €134,001
Income statement
- Gross operating margin -€67,497
down €67,497 (-16.6%), from €406,927 to €339,431
- Depreciation -€35,302
down €35,302 (-28.3%), from €124,564 to €89,262
- Financial charges +€21,278
up €21,278 (+46.9%), from €45,368 to €66,646
- Taxes -€11,430
down €11,430 (-88.2%), from €12,960 to €1,531
- Write-downs +€4,647
no longer reported in 2025 (was -€4,647)
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.
Result 2024
€48,470
Gross operating margin
-€67,497
Staff costs
-€193
Depreciation
+€35,302
Write-downs
-€4,647
Other operating charges
+€3,583
Financial income
-€3,610
Financial charges
-€21,278
Taxes
+€11,430
Result 2025
€1,560
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.
From operations
+€138,873
Investment
-€1.9m
Financing
+€1.7m
Cash 2024
€149,004
From operations (derived)
+€138,873
Net result for the year
+€1,560
Depreciation
+€89,262
Smaller working-capital items
-€7,510
Receivables within one year
+€41,334
Trade debts
+€34,094
Tax, wage and social debts
-€9,867
Accrued charges and deferred income
-€10,000
Investment (derived)
-€1.9m
Investment in fixed assets (net)
-€1.9m
Financing
+€1.7m
Debts after one year
+€1.6m
Current portion of long-term debt
+€66,648
Cash 2025
€118,682
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,984,191 | €3,695,936 | +€1.7m | +86.3% |
| Fixed assets | 21/28 | €1,270,894 | €3,046,785 | +€1.8m | +139.7% |
| Intangible fixed assets | 21 | €1,273 | - | -€1,273 | |
| Tangible fixed assets | 22/27 | €1,269,322 | €3,045,997 | +€1.8m | +140.0% |
| Land and buildings | 22 | €1,081,174 | €1,036,707 | -€44,468 | -4.1% |
| Plant, machinery and equipment | 23 | €6,081 | €10,265 | +€4,184 | +68.8% |
| Furniture and vehicles | 24 | €144,034 | €113,596 | -€30,438 | -21.1% |
| Assets under construction and advance payments | 27 | €38,033 | €1,885,429 | +€1.8m | +4857.4% |
| Financial fixed assets | 28 | €299 | €789 | +€490 | +163.8% |
| Current assets | 29/58 | €713,297 | €649,151 | -€64,146 | -9.0% |
| Stocks and contracts in progress | 3 | €391,004 | €394,095 | +€3,091 | +0.8% |
| Stocks | 30/36 | €391,004 | €394,095 | +€3,091 | +0.8% |
| Amounts receivable within one year | 40/41 | €170,851 | €129,517 | -€41,334 | -24.2% |
| Trade receivables | 40 | €108,812 | €95,027 | -€13,785 | -12.7% |
| Other amounts receivable | 41 | €62,040 | €34,490 | -€27,549 | -44.4% |
| Cash at bank and in hand | 54/58 | €149,004 | €118,682 | -€30,322 | -20.3% |
| Deferred charges and accrued income | 490/1 | €2,438 | €6,856 | +€4,419 | +181.3% |
| Total equity and liabilities | 10/49 | €1,984,191 | €3,695,936 | +€1.7m | +86.3% |
| Equity | 10/15 | €710,756 | €712,317 | +€1,560 | +0.2% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €399,756 | €401,317 | +€1,560 | +0.4% |
| Investment grants | 15 | €36,000 | €36,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,273,435 | €2,983,619 | +€1.7m | +134.3% |
| Amounts payable after more than one year | 17 | €1,096,409 | €2,725,719 | +€1.6m | +148.6% |
| Financial debts | 170/4 | €846,409 | €2,475,719 | +€1.6m | +192.5% |
| Other amounts payable | 178/9 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €157,026 | €247,900 | +€90,874 | +57.9% |
| Current portion of amounts payable after more than one year | 42 | €67,353 | €134,001 | +€66,648 | +99.0% |
| Trade debts | 44 | €39,242 | €73,336 | +€34,094 | +86.9% |
| Suppliers | 440/4 | €39,242 | €73,336 | +€34,094 | +86.9% |
| Taxes, remuneration and social security | 45 | €50,230 | €40,363 | -€9,867 | -19.6% |
| Taxes | 450/3 | €23,410 | €16,137 | -€7,274 | -31.1% |
| Remuneration and social security | 454/9 | €26,820 | €24,227 | -€2,594 | -9.7% |
| Other amounts payable | 47/48 | €200 | €200 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Remuneration, social security and pensions | 62 | €184,535 | €184,727 | +€193 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,564 | €89,262 | -€35,302 | -28.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,647 | - | +€4,647 | |
| Other operating charges | 640/8 | €7,283 | €3,700 | -€3,583 | -49.2% |
| Gross operating margin | 9900 | €406,927 | €339,431 | -€67,497 | -16.6% |
| Operating profit (loss) | 9901 | €95,193 | €61,742 | -€33,451 | -35.1% |
| Financial income | 75/76B | €11,605 | €7,996 | -€3,610 | -31.1% |
| Recurring financial income | 75 | €11,605 | €7,996 | -€3,610 | -31.1% |
| Financial charges | 65/66B | €45,368 | €66,646 | +€21,278 | +46.9% |
| Recurring financial charges | 65 | €45,368 | €66,646 | +€21,278 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | €61,430 | €3,091 | -€58,339 | -95.0% |
| Income taxes | 67/77 | €12,960 | €1,531 | -€11,430 | -88.2% |
| Profit (loss) for the period | 9904 | €48,470 | €1,560 | -€46,910 | -96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,470 | €1,560 | -€46,910 | -96.8% |
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 30 September 2026 via checked.be.