LECRY-DULAC: 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.
LECRY-DULAC
Largest movements
- Stocks and contracts -€8,675
down €8,675 (-30.2%), from €28,761 to €20,085
- Receivables within one year +€6,588
up €6,588 (+8.4%), from €78,608 to €85,196
of which Trade receivables: +€9,430
- Deferred charges and accrued income -€6,289
down €6,289 (-90.6%), from €6,938 to €649
- Cash +€5,105
up €5,105 (+2,107%), from €242 to €5,348
mainly Net result for the year (+€9,009) and Stocks and contracts (+€8,675)
- Short-term financial debts -€11,659
no longer reported in 2025 (was €11,659)
- Reserves +€9,000
up €9,000 (+9.7%), from €92,800 to €101,800
of which Distributable reserves: +€9,000
- Trade debts -€4,896
down €4,896 (-57.3%), from €8,539 to €3,643
- Other debts +€2,089
up €2,089 (+4,778%), from €44 to €2,133
- Tax, wage and social debts +€1,341
up €1,341 (+22.7%), from €5,894 to €7,235
of which Remuneration and social security: +€964
- Turnover +€213,559
new in 2025: €213,559
- Purchases and services +€134,709
new in 2025: €134,709
- Taxes -€3,930
no longer reported in 2025 (was €3,930)
- Staff costs +€3,920
up €3,920 (+6.4%), from €61,738 to €65,659
- Other operating charges +€2,316
new in 2025: €2,316
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 | €119,304 | €115,188 | -€4,116 | -3.5% |
| Fixed assets | 21/28 | €4,755 | €3,910 | -€846 | -17.8% |
| Tangible fixed assets | 22/27 | €4,061 | €3,216 | -€846 | -20.8% |
| Land and buildings | 22 | €3,193 | €3,193 | = | 0.0% |
| Furniture and vehicles | 24 | €869 | €23 | -€846 | -97.3% |
| Financial fixed assets | 28 | €694 | €694 | = | 0.0% |
| Current assets | 29/58 | €114,549 | €111,278 | -€3,271 | -2.9% |
| Stocks and contracts in progress | 3 | €28,761 | €20,085 | -€8,675 | -30.2% |
| Stocks | 30/36 | €28,761 | €20,085 | -€8,675 | -30.2% |
| Amounts receivable within one year | 40/41 | €78,608 | €85,196 | +€6,588 | +8.4% |
| Trade receivables | 40 | €35,057 | €44,487 | +€9,430 | +26.9% |
| Other amounts receivable | 41 | €43,550 | €40,709 | -€2,841 | -6.5% |
| Cash at bank and in hand | 54/58 | €242 | €5,348 | +€5,105 | +2,107% |
| Deferred charges and accrued income | 490/1 | €6,938 | €649 | -€6,289 | -90.6% |
| Total equity and liabilities | 10/49 | €119,304 | €115,188 | -€4,116 | -3.5% |
| Equity | 10/15 | €93,168 | €102,177 | +€9,009 | +9.7% |
| Reserves | 13 | €92,800 | €101,800 | +€9,000 | +9.7% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €72,800 | €81,800 | +€9,000 | +12.4% |
| Profit (loss) carried forward | 14 | €368 | €377 | +€9 | +2.4% |
| Amounts payable | 17/49 | €26,136 | €13,011 | -€13,125 | -50.2% |
| Amounts payable within one year | 42/48 | €26,136 | €13,011 | -€13,125 | -50.2% |
| Financial debts | 43 | €11,659 | - | -€11,659 | |
| Credit institutions | 430/8 | €11,659 | - | -€11,659 | |
| Trade debts | 44 | €8,539 | €3,643 | -€4,896 | -57.3% |
| Suppliers | 440/4 | €8,539 | €3,643 | -€4,896 | -57.3% |
| Taxes, remuneration and social security | 45 | €5,894 | €7,235 | +€1,341 | +22.7% |
| Taxes | 450/3 | €3,930 | €4,307 | +€377 | +9.6% |
| Remuneration and social security | 454/9 | €1,964 | €2,928 | +€964 | +49.1% |
| Other amounts payable | 47/48 | €44 | €2,133 | +€2,089 | +4,778% |
| Turnover | 70 | - | €213,559 | +€213,559 | |
| Non-recurring operating income | 76A | €840 | - | -€840 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €134,709 | +€134,709 | |
| Remuneration, social security and pensions | 62 | €61,738 | €65,659 | +€3,920 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,527 | €846 | -€681 | -44.6% |
| Other operating charges | 640/8 | - | €2,316 | +€2,316 | |
| Non-recurring operating charges | 66A | €4,838 | - | -€4,838 | |
| Gross operating margin | 9900 | €80,309 | €78,850 | -€1,459 | -1.8% |
| Operating profit (loss) | 9901 | €12,205 | €10,030 | -€2,175 | -17.8% |
| Financial income | 75/76B | €111 | €89 | -€22 | -19.8% |
| Recurring financial income | 75 | €111 | €89 | -€22 | -19.8% |
| Financial charges | 65/66B | €2,258 | €1,111 | -€1,147 | -50.8% |
| Recurring financial charges | 65 | €2,258 | €1,111 | -€1,147 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €10,058 | €9,009 | -€1,050 | -10.4% |
| Income taxes | 67/77 | €3,930 | - | -€3,930 | |
| Profit (loss) for the period | 9904 | €6,128 | €9,009 | +€2,881 | +47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,128 | €9,009 | +€2,881 | +47.0% |
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 22 October 2026 via checked.be.