LECONTE MOTORS: 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.
LECONTE MOTORS
Largest movements
- Stocks and contracts +€194,477
up €194,477 (+15.7%), from €1.2m to €1.4m
- Tangible fixed assets -€65,636
down €65,636 (-3.1%), from €2.1m to €2.1m
of which Land and buildings: -€52,769
- Receivables within one year +€40,162
up €40,162 (+127%), from €31,582 to €71,744
of which Trade receivables: +€40,162
- Reserves +€242,268
up €242,268 (+19.1%), from €1.3m to €1.5m
of which Distributable reserves: +€242,268
- Debts after one year -€123,236
down €123,236 (-8.8%), from €1.4m to €1.3m
- Tax, wage and social debts +€50,022
up €50,022 (+38.1%), from €131,159 to €181,181
of which Taxes: +€49,716
- Short-term financial debts -€50,000
down €50,000 (-25.0%), from €200,000 to €150,000
- Advances received +€47,500
up €47,500 (+1,058%), from €4,490 to €51,990
- Taxes +€22,976
up €22,976 (+25.4%), from €90,434 to €113,409
- Gross operating margin +€21,892
up €21,892 (+4.0%), from €547,181 to €569,073
- Other operating charges +€6,469
up €6,469 (+64.0%), from €10,106 to €16,574
- Financial charges -€6,462
down €6,462 (-10.1%), from €64,013 to €57,550
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 | €3,477,872 | €3,627,839 | +€149,968 | +4.3% |
| Fixed assets | 21/28 | €2,120,530 | €2,054,894 | -€65,636 | -3.1% |
| Tangible fixed assets | 22/27 | €2,120,530 | €2,054,894 | -€65,636 | -3.1% |
| Land and buildings | 22 | €1,565,407 | €1,512,638 | -€52,769 | -3.4% |
| Plant, machinery and equipment | 23 | €34,287 | €29,118 | -€5,170 | -15.1% |
| Furniture and vehicles | 24 | €2,368 | €11,871 | +€9,503 | +401% |
| Other tangible fixed assets | 26 | €518,468 | €501,268 | -€17,200 | -3.3% |
| Current assets | 29/58 | €1,357,341 | €1,572,945 | +€215,604 | +15.9% |
| Stocks and contracts in progress | 3 | €1,236,258 | €1,430,735 | +€194,477 | +15.7% |
| Stocks | 30/36 | €1,236,258 | €1,430,735 | +€194,477 | +15.7% |
| Amounts receivable within one year | 40/41 | €31,582 | €71,744 | +€40,162 | +127% |
| Trade receivables | 40 | €27,232 | €67,394 | +€40,162 | +147% |
| Other amounts receivable | 41 | €4,350 | €4,350 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €85,201 | €68,127 | -€17,074 | -20.0% |
| Deferred charges and accrued income | 490/1 | €4,300 | €2,339 | -€1,961 | -45.6% |
| Total equity and liabilities | 10/49 | €3,477,872 | €3,627,839 | +€149,968 | +4.3% |
| Equity | 10/15 | €1,284,073 | €1,526,341 | +€242,268 | +18.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,271,673 | €1,513,941 | +€242,268 | +19.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,269,813 | €1,512,081 | +€242,268 | +19.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,193,799 | €2,101,498 | -€92,301 | -4.2% |
| Amounts payable after more than one year | 17 | €1,403,470 | €1,280,234 | -€123,236 | -8.8% |
| Financial debts | 170/4 | €1,403,470 | €1,280,234 | -€123,236 | -8.8% |
| Amounts payable within one year | 42/48 | €782,886 | €816,659 | +€33,773 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €120,464 | €123,236 | +€2,772 | +2.3% |
| Financial debts | 43 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Credit institutions | 430/8 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Trade debts | 44 | €57,557 | €29,429 | -€28,128 | -48.9% |
| Suppliers | 440/4 | €57,557 | €29,429 | -€28,128 | -48.9% |
| Advances received on contracts in progress | 46 | €4,490 | €51,990 | +€47,500 | +1,058% |
| Taxes, remuneration and social security | 45 | €131,159 | €181,181 | +€50,022 | +38.1% |
| Taxes | 450/3 | €125,255 | €174,971 | +€49,716 | +39.7% |
| Remuneration and social security | 454/9 | €5,904 | €6,210 | +€307 | +5.2% |
| Other amounts payable | 47/48 | €269,217 | €280,823 | +€11,606 | +4.3% |
| Accrued charges and deferred income | 492/3 | €7,443 | €4,606 | -€2,838 | -38.1% |
| Remuneration, social security and pensions | 62 | €39,128 | €42,673 | +€3,545 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,376 | €96,189 | +€1,813 | +1.9% |
| Other operating charges | 640/8 | €10,106 | €16,574 | +€6,469 | +64.0% |
| Gross operating margin | 9900 | €547,181 | €569,073 | +€21,892 | +4.0% |
| Operating profit (loss) | 9901 | €403,571 | €413,636 | +€10,065 | +2.5% |
| Financial income | 75/76B | €1,459 | €425 | -€1,034 | -70.9% |
| Recurring financial income | 75 | €1,459 | €425 | -€1,034 | -70.9% |
| Financial charges | 65/66B | €64,013 | €57,550 | -€6,462 | -10.1% |
| Recurring financial charges | 65 | €64,013 | €57,550 | -€6,462 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €341,017 | €356,510 | +€15,493 | +4.5% |
| Income taxes | 67/77 | €90,434 | €113,409 | +€22,976 | +25.4% |
| Profit (loss) for the period | 9904 | €250,584 | €243,101 | -€7,482 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €250,584 | €243,101 | -€7,482 | -3.0% |
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 31 October 2026 via checked.be.