Lecter McWay: 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.
Lecter McWay
Largest movements
- Receivables within one year +€11,393
up €11,393 (+9.9%), from €114,769 to €126,162
- Cash -€5,463
down €5,463 (-89.0%), from €6,135 to €672
mainly Receivables within one year (-€11,393) and Tax, wage and social debts (-€9,813)
- Profit (loss) carried forward +€14,496
up €14,496 (+16.7%), from €86,604 to €101,099
- Tax, wage and social debts -€9,813
down €9,813 (-32.0%), from €30,690 to €20,877
of which Taxes: -€11,408
- Trade debts +€2,330
up €2,330 (+107%), from €2,174 to €4,504
- Gross operating margin +€12,824
up €12,824 (+20.1%), from €63,752 to €76,576
- Staff costs +€7,354
up €7,354 (+16.3%), from €45,051 to €52,405
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 | €120,905 | €126,835 | +€5,930 | +4.9% |
| Current assets | 29/58 | €120,905 | €126,835 | +€5,930 | +4.9% |
| Amounts receivable within one year | 40/41 | €114,769 | €126,162 | +€11,393 | +9.9% |
| Other amounts receivable | 41 | €114,769 | €126,162 | +€11,393 | +9.9% |
| Cash at bank and in hand | 54/58 | €6,135 | €672 | -€5,463 | -89.0% |
| Total equity and liabilities | 10/49 | €120,905 | €126,835 | +€5,930 | +4.9% |
| Equity | 10/15 | €86,605 | €101,100 | +€14,496 | +16.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,604 | €101,099 | +€14,496 | +16.7% |
| Amounts payable | 17/49 | €34,300 | €25,734 | -€8,566 | -25.0% |
| Amounts payable within one year | 42/48 | €32,864 | €25,381 | -€7,483 | -22.8% |
| Trade debts | 44 | €2,174 | €4,504 | +€2,330 | +107% |
| Suppliers | 440/4 | €2,174 | €4,504 | +€2,330 | +107% |
| Taxes, remuneration and social security | 45 | €30,690 | €20,877 | -€9,813 | -32.0% |
| Taxes | 450/3 | €22,739 | €11,331 | -€11,408 | -50.2% |
| Remuneration and social security | 454/9 | €7,951 | €9,546 | +€1,595 | +20.1% |
| Accrued charges and deferred income | 492/3 | €1,436 | €353 | -€1,083 | -75.4% |
| Remuneration, social security and pensions | 62 | €45,051 | €52,405 | +€7,354 | +16.3% |
| Other operating charges | 640/8 | €429 | €1,096 | +€666 | +155% |
| Non-recurring operating charges | 66A | - | €7,200 | +€7,200 | |
| Gross operating margin | 9900 | €63,752 | €76,576 | +€12,824 | +20.1% |
| Operating profit (loss) | 9901 | €18,272 | €15,876 | -€2,396 | -13.1% |
| Financial income | 75/76B | €3,409 | €4,147 | +€738 | +21.6% |
| Recurring financial income | 75 | €3,409 | €4,147 | +€738 | +21.6% |
| Financial charges | 65/66B | €874 | €911 | +€37 | +4.2% |
| Recurring financial charges | 65 | €874 | €911 | +€37 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €20,807 | €19,112 | -€1,695 | -8.1% |
| Income taxes | 67/77 | €4,716 | €4,616 | -€100 | -2.1% |
| Profit (loss) for the period | 9904 | €16,091 | €14,496 | -€1,595 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,091 | €14,496 | -€1,595 | -9.9% |
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 13 October 2026 via checked.be.