Lecter Scripted & Docu: 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 Scripted & Docu
Largest movements
- Receivables within one year -€677,252
down €677,252 (-81.6%), from €830,446 to €153,194
of which Trade receivables: -€545,491
- Cash +€209,150
up €209,150 (+102%), from €205,485 to €414,635
mainly Receivables within one year (+€677,252) and Net result for the year (+€208,022)
- Stocks and contracts +€205,841
new in 2025: €205,841
- Deferred charges and accrued income -€37,767
down €37,767 (-74.9%), from €50,402 to €12,634
- Advances received -€321,688
no longer reported in 2025 (was €321,688)
- Trade debts -€247,796
down €247,796 (-38.6%), from €641,264 to €393,468
- Other debts +€200,000
new in 2025: €200,000
- Tax, wage and social debts +€61,434
up €61,434 (+828%), from €7,418 to €68,852
- Gross operating margin +€343,077
up €343,077 (+2,214%), from €15,496 to €358,573
- Taxes +€67,947
up €67,947 (+127,241%), from €53 to €68,000
- Financial charges +€36,189
up €36,189 (+80.3%), from €45,040 to €81,229
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 | €1,086,333 | €786,305 | -€300,028 | -27.6% |
| Current assets | 29/58 | €1,086,333 | €786,305 | -€300,028 | -27.6% |
| Stocks and contracts in progress | 3 | - | €205,841 | +€205,841 | |
| Contracts in progress | 37 | - | €205,841 | +€205,841 | |
| Amounts receivable within one year | 40/41 | €830,446 | €153,194 | -€677,252 | -81.6% |
| Trade receivables | 40 | €605,638 | €60,147 | -€545,491 | -90.1% |
| Other amounts receivable | 41 | €224,808 | €93,047 | -€131,761 | -58.6% |
| Cash at bank and in hand | 54/58 | €205,485 | €414,635 | +€209,150 | +102% |
| Deferred charges and accrued income | 490/1 | €50,402 | €12,634 | -€37,767 | -74.9% |
| Total equity and liabilities | 10/49 | €1,086,333 | €786,305 | -€300,028 | -27.6% |
| Equity | 10/15 | €115,963 | €123,985 | +€8,022 | +6.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,963 | €13,985 | +€8,022 | +135% |
| Amounts payable | 17/49 | €970,370 | €662,320 | -€308,050 | -31.7% |
| Amounts payable within one year | 42/48 | €970,370 | €662,320 | -€308,050 | -31.7% |
| Trade debts | 44 | €641,264 | €393,468 | -€247,796 | -38.6% |
| Suppliers | 440/4 | €641,264 | €393,468 | -€247,796 | -38.6% |
| Advances received on contracts in progress | 46 | €321,688 | - | -€321,688 | |
| Taxes, remuneration and social security | 45 | €7,418 | €68,852 | +€61,434 | +828% |
| Taxes | 450/3 | €7,418 | €68,852 | +€61,434 | +828% |
| Other amounts payable | 47/48 | - | €200,000 | +€200,000 | |
| Other operating charges | 640/8 | €1,411 | €1,459 | +€49 | +3.5% |
| Gross operating margin | 9900 | €15,496 | €358,573 | +€343,077 | +2,214% |
| Operating profit (loss) | 9901 | €14,086 | €357,114 | +€343,028 | +2,435% |
| Financial income | 75/76B | €2,747 | €137 | -€2,610 | -95.0% |
| Recurring financial income | 75 | €2,747 | €137 | -€2,610 | -95.0% |
| Financial charges | 65/66B | €45,040 | €81,229 | +€36,189 | +80.3% |
| Recurring financial charges | 65 | €45,040 | €81,229 | +€36,189 | +80.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,208 | €276,022 | +€304,230 | |
| Income taxes | 67/77 | €53 | €68,000 | +€67,947 | +127,241% |
| Profit (loss) for the period | 9904 | -€28,261 | €208,022 | +€236,283 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,261 | €208,022 | +€236,283 |
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 14 October 2026 via checked.be.