LECONTE HENDRIK: what changed
What changed
LECONTE HENDRIK
NACE 43.230, Insulation installation
filed annual accounts (NBB)
Net result for the year
€2,049
2024 · €12,166-€10,116
Equity
€46,711
2024 · €46,328+€383
Cash
€74,167
2024 · €80,194-€6,027
Balance sheet total
€100,814
2024 · €96,113+€4,701
Largest movements
Assets
- Receivables within one year +€10,115
up €10,115 (+95.1%), from €10,637 to €20,751
of which Other amounts receivable: +€5,325
- Cash -€6,027
down €6,027 (-7.5%), from €80,194 to €74,167
mainly Receivables within one year (-€10,115) and Trade debts (-€4,093)
Equity and liabilities
- Tax, wage and social debts +€5,328
up €5,328 (+411%), from €1,296 to €6,624
of which Remuneration and social security: +€4,500
- Trade debts -€4,093
down €4,093 (-82.0%), from €4,992 to €900
- Other debts +€3,692
up €3,692 (+61.0%), from €6,056 to €9,749
Income statement
- Gross operating margin -€14,282
down €14,282 (-61.8%), from €23,101 to €8,819
- Taxes -€4,058
down €4,058 (-81.8%), from €4,959 to €901
- Financial charges -€717
down €717 (-27.5%), from €2,602 to €1,885
- Depreciation +€332
up €332 (+15.7%), from €2,116 to €2,448
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
€12,166
Gross operating margin
-€14,282
Depreciation
-€332
Other operating charges
-€155
Financial income
-€122
Financial charges
+€717
Taxes
+€4,058
Result 2025
€2,049
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
-€1,028
Investment
-€3,333
Financing
-€1,666
Cash 2024
€80,194
From operations (derived)
-€1,028
Net result for the year
+€2,049
Depreciation
+€2,448
Receivables within one year
-€10,115
Deferred charges and accrued income
+€272
Trade debts
-€4,093
Tax, wage and social debts
+€5,328
Other debts
+€3,692
Accrued charges and deferred income
-€610
Investment (derived)
-€3,333
Investment in fixed assets (net)
-€3,333
Financing
-€1,666
Contributions, distributions and other
-€1,666
Cash 2025
€74,167
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,113 | €100,814 | +€4,701 | +4.9% |
| Fixed assets | 21/28 | €4,109 | €4,994 | +€886 | +21.6% |
| Tangible fixed assets | 22/27 | €4,109 | €4,994 | +€886 | +21.6% |
| Plant, machinery and equipment | 23 | €3,790 | €4,818 | +€1,028 | +27.1% |
| Furniture and vehicles | 24 | €319 | €177 | -€142 | -44.5% |
| Current assets | 29/58 | €92,004 | €95,819 | +€3,815 | +4.1% |
| Amounts receivable within one year | 40/41 | €10,637 | €20,751 | +€10,115 | +95.1% |
| Trade receivables | 40 | €10,023 | €14,813 | +€4,790 | +47.8% |
| Other amounts receivable | 41 | €614 | €5,939 | +€5,325 | +868% |
| Cash at bank and in hand | 54/58 | €80,194 | €74,167 | -€6,027 | -7.5% |
| Deferred charges and accrued income | 490/1 | €1,173 | €901 | -€272 | -23.2% |
| Total equity and liabilities | 10/49 | €96,113 | €100,814 | +€4,701 | +4.9% |
| Equity | 10/15 | €46,328 | €46,711 | +€383 | +0.8% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Contributions outside capital | 11 | €12,200 | €12,200 | = | 0.0% |
| Other | 1109/19 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €34,128 | €34,511 | +€383 | +1.1% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €32,273 | €32,656 | +€383 | +1.2% |
| Amounts payable | 17/49 | €49,785 | €54,103 | +€4,318 | +8.7% |
| Amounts payable after more than one year | 17 | €31,000 | €31,000 | = | 0.0% |
| Other amounts payable | 178/9 | €31,000 | €31,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,345 | €17,272 | +€4,928 | +39.9% |
| Trade debts | 44 | €4,992 | €900 | -€4,093 | -82.0% |
| Suppliers | 440/4 | €4,992 | €900 | -€4,093 | -82.0% |
| Taxes, remuneration and social security | 45 | €1,296 | €6,624 | +€5,328 | +411% |
| Taxes | 450/3 | €1,296 | €2,124 | +€828 | +63.9% |
| Remuneration and social security | 454/9 | - | €4,500 | +€4,500 | |
| Other amounts payable | 47/48 | €6,056 | €9,749 | +€3,692 | +61.0% |
| Accrued charges and deferred income | 492/3 | €6,441 | €5,831 | -€610 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,116 | €2,448 | +€332 | +15.7% |
| Other operating charges | 640/8 | €1,426 | €1,580 | +€155 | +10.8% |
| Gross operating margin | 9900 | €23,101 | €8,819 | -€14,282 | -61.8% |
| Operating profit (loss) | 9901 | €19,559 | €4,791 | -€14,769 | -75.5% |
| Financial income | 75/76B | €167 | €45 | -€122 | -73.2% |
| Recurring financial income | 75 | €167 | €45 | -€122 | -73.2% |
| Financial charges | 65/66B | €2,602 | €1,885 | -€717 | -27.5% |
| Recurring financial charges | 65 | €2,602 | €1,885 | -€717 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €17,125 | €2,951 | -€14,174 | -82.8% |
| Income taxes | 67/77 | €4,959 | €901 | -€4,058 | -81.8% |
| Profit (loss) for the period | 9904 | €12,166 | €2,049 | -€10,116 | -83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,166 | €2,049 | -€10,116 | -83.2% |
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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.