LEKDTEC: 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.
LEKDTEC
Largest movements
- Cash -€10,024
down €10,024 (-73.5%), from €13,630 to €3,607
mainly Trade debts (-€12,353) and Net result for the year (-€6,121)
- Receivables within one year -€5,203
down €5,203 (-36.3%), from €14,352 to €9,149
of which Trade receivables: -€5,041
- Tangible fixed assets -€3,469
down €3,469 (-32.8%), from €10,586 to €7,117
of which Plant, machinery and equipment: -€2,273
- Deferred charges and accrued income -€514
down €514 (-32.3%), from €1,593 to €1,078
- Trade debts -€12,353
down €12,353 (-81.4%), from €15,176 to €2,823
- Profit (loss) carried forward -€6,121
new in 2025: -€6,121
- Tax, wage and social debts -€1,134
down €1,134 (-15.9%), from €7,133 to €6,000
of which Taxes: -€3,620
- Short-term financial debts +€500
new in 2025: €500
- Gross operating margin -€16,129
down €16,129 (-23.2%), from €69,585 to €53,456
- Staff costs -€7,828
down €7,828 (-12.6%), from €62,074 to €54,246
- Taxes -€1,164
down €1,164 (-89.2%), from €1,305 to €141
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 | €40,160 | €20,951 | -€19,209 | -47.8% |
| Fixed assets | 21/28 | €10,586 | €7,117 | -€3,469 | -32.8% |
| Tangible fixed assets | 22/27 | €10,586 | €7,117 | -€3,469 | -32.8% |
| Plant, machinery and equipment | 23 | €9,036 | €6,762 | -€2,273 | -25.2% |
| Furniture and vehicles | 24 | €1,550 | €355 | -€1,195 | -77.1% |
| Current assets | 29/58 | €29,575 | €13,834 | -€15,741 | -53.2% |
| Amounts receivable within one year | 40/41 | €14,352 | €9,149 | -€5,203 | -36.3% |
| Trade receivables | 40 | €14,190 | €9,149 | -€5,041 | -35.5% |
| Other amounts receivable | 41 | €162 | €0 | -€162 | -100.0% |
| Cash at bank and in hand | 54/58 | €13,630 | €3,607 | -€10,024 | -73.5% |
| Deferred charges and accrued income | 490/1 | €1,593 | €1,078 | -€514 | -32.3% |
| Total equity and liabilities | 10/49 | €40,160 | €20,951 | -€19,209 | -47.8% |
| Equity | 10/15 | €17,749 | €11,628 | -€6,121 | -34.5% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €1,749 | €1,749 | = | 0.0% |
| Distributable reserves | 133 | €1,749 | €1,749 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,121 | -€6,121 | |
| Amounts payable | 17/49 | €22,411 | €9,323 | -€13,088 | -58.4% |
| Amounts payable within one year | 42/48 | €22,411 | €9,323 | -€13,088 | -58.4% |
| Financial debts | 43 | - | €500 | +€500 | |
| Credit institutions | 430/8 | - | €500 | +€500 | |
| Trade debts | 44 | €15,176 | €2,823 | -€12,353 | -81.4% |
| Suppliers | 440/4 | €15,176 | €2,823 | -€12,353 | -81.4% |
| Taxes, remuneration and social security | 45 | €7,133 | €6,000 | -€1,134 | -15.9% |
| Taxes | 450/3 | €7,133 | €3,514 | -€3,620 | -50.7% |
| Remuneration and social security | 454/9 | - | €2,486 | +€2,486 | |
| Other amounts payable | 47/48 | €102 | €0 | -€102 | -100.0% |
| Remuneration, social security and pensions | 62 | €62,074 | €54,246 | -€7,828 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,931 | €2,948 | +€17 | +0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €425 | €0 | -€425 | -100.0% |
| Other operating charges | 640/8 | €903 | €1,334 | +€431 | +47.7% |
| Non-recurring operating charges | 66A | - | €521 | +€521 | |
| Gross operating margin | 9900 | €69,585 | €53,456 | -€16,129 | -23.2% |
| Operating profit (loss) | 9901 | €3,252 | -€5,592 | -€8,844 | |
| Financial income | 75/76B | €0 | €447 | +€447 | +4470000.0% |
| Recurring financial income | 75 | €0 | €447 | +€447 | +4470000.0% |
| Financial charges | 65/66B | €198 | €835 | +€637 | +321.8% |
| Recurring financial charges | 65 | €198 | €835 | +€637 | +321.8% |
| Profit (loss) for the period before taxes | 9903 | €3,054 | -€5,980 | -€9,034 | |
| Income taxes | 67/77 | €1,305 | €141 | -€1,164 | -89.2% |
| Profit (loss) for the period | 9904 | €1,749 | -€6,121 | -€7,870 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,749 | -€6,121 | -€7,870 |
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 28 September 2026 via checked.be.