LECOPARTS: 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.
LECOPARTS
Largest movements
- Cash -€17,490
down €17,490 (-60.5%), from €28,902 to €11,412
mainly Tax, wage and social debts (-€9,077) and Net result for the year (-€4,536)
- Tax, wage and social debts -€9,077
down €9,077 (-48.4%), from €18,748 to €9,672
- Gross operating margin -€32,880
down €32,880, from €28,766 to -€4,114
- Taxes -€9,698
no longer reported in 2025 (was €9,698)
- Other operating charges -€520
down €520 (-56.5%), from €920 to €400
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €548,848 | €530,694 | -€18,154 | -3.3% |
| Current assets | 29/58 | €548,848 | €530,694 | -€18,154 | -3.3% |
| Amounts receivable after more than one year | 29 | €500,565 | €499,967 | -€598 | -0.1% |
| Other amounts receivable | 291 | €500,565 | €499,967 | -€598 | -0.1% |
| Amounts receivable within one year | 40/41 | €18,804 | €19,222 | +€418 | +2.2% |
| Trade receivables | 40 | €18,710 | €19,058 | +€347 | +1.9% |
| Other amounts receivable | 41 | €94 | €165 | +€71 | +75.5% |
| Cash at bank and in hand | 54/58 | €28,902 | €11,412 | -€17,490 | -60.5% |
| Deferred charges and accrued income | 490/1 | €577 | €94 | -€483 | -83.7% |
| Total equity and liabilities | 10/49 | €548,848 | €530,694 | -€18,154 | -3.3% |
| Equity | 10/15 | €506,349 | €501,813 | -€4,536 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,561 | €90,561 | = | 0.0% |
| 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 | €88,701 | €88,701 | = | 0.0% |
| Profit (loss) carried forward | 14 | €397,187 | €392,651 | -€4,536 | -1.1% |
| Amounts payable | 17/49 | €42,500 | €28,882 | -€13,618 | -32.0% |
| Amounts payable after more than one year | 17 | €20,476 | €19,050 | -€1,427 | -7.0% |
| Financial debts | 170/4 | €20,476 | €19,050 | -€1,427 | -7.0% |
| Amounts payable within one year | 42/48 | €22,023 | €9,832 | -€12,191 | -55.4% |
| Trade debts | 44 | €3,275 | €160 | -€3,115 | -95.1% |
| Suppliers | 440/4 | €3,275 | €160 | -€3,115 | -95.1% |
| Taxes, remuneration and social security | 45 | €18,748 | €9,672 | -€9,077 | -48.4% |
| Taxes | 450/3 | €18,748 | €9,672 | -€9,077 | -48.4% |
| Other operating charges | 640/8 | €920 | €400 | -€520 | -56.5% |
| Gross operating margin | 9900 | €28,766 | -€4,114 | -€32,880 | |
| Operating profit (loss) | 9901 | €27,847 | -€4,514 | -€32,360 | |
| Financial income | 75/76B | €99 | €125 | +€25 | +25.3% |
| Recurring financial income | 75 | €99 | €125 | +€25 | +25.3% |
| Financial charges | 65/66B | €83 | €147 | +€64 | +77.9% |
| Recurring financial charges | 65 | €83 | €147 | +€64 | +77.9% |
| Profit (loss) for the period before taxes | 9903 | €27,863 | -€4,536 | -€32,400 | |
| Income taxes | 67/77 | €9,698 | - | -€9,698 | |
| Profit (loss) for the period | 9904 | €18,165 | -€4,536 | -€22,702 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,165 | -€4,536 | -€22,702 |
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 6 October 2026 via checked.be.