Lekker GEC: 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.
Lekker GEC
Largest movements
- Cash +€82,891
up €82,891 (+144%), from €57,656 to €140,547
mainly Accrued charges and deferred income (+€97,915) and Current investments (+€40,000)
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Tangible fixed assets +€12,429
up €12,429 (+29.0%), from €42,786 to €55,215
of which Assets under construction and advance payments: +€17,686
- Receivables within one year +€8,440
up €8,440 (+48.4%), from €17,449 to €25,889
of which Other amounts receivable: +€6,077
- Deferred charges and accrued income +€3,568
up €3,568 (+206%), from €1,733 to €5,301
- Accrued charges and deferred income +€97,915
new in 2025: €97,915
- Debts after one year -€30,725
down €30,725 (-58.7%), from €52,325 to €21,600
- Profit (loss) carried forward -€28,806
down €28,806 (-66.5%), from -€43,339 to -€72,145
- Current portion of long-term debt +€14,625
up €14,625 (+90.8%), from €16,100 to €30,725
- Trade debts +€11,726
up €11,726 (+76.9%), from €15,249 to €26,976
- Staff costs +€23,346
up €23,346 (+6.5%), from €359,330 to €382,676
- Other operating charges +€7,495
up €7,495 (+156%), from €4,811 to €12,307
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 | €215,591 | €283,165 | +€67,574 | +31.3% |
| Fixed assets | 21/28 | €89,278 | €101,738 | +€12,460 | +14.0% |
| Tangible fixed assets | 22/27 | €42,786 | €55,215 | +€12,429 | +29.0% |
| Plant, machinery and equipment | 23 | €14,884 | €18,822 | +€3,938 | +26.5% |
| Furniture and vehicles | 24 | €697 | €364 | -€333 | -47.7% |
| Other tangible fixed assets | 26 | €27,205 | €18,342 | -€8,862 | -32.6% |
| Assets under construction and advance payments | 27 | - | €17,686 | +€17,686 | |
| Financial fixed assets | 28 | €46,492 | €46,524 | +€31 | +0.1% |
| Current assets | 29/58 | €126,313 | €181,427 | +€55,114 | +43.6% |
| Stocks and contracts in progress | 3 | €9,475 | €9,691 | +€216 | +2.3% |
| Stocks | 30/36 | €9,475 | €9,691 | +€216 | +2.3% |
| Amounts receivable within one year | 40/41 | €17,449 | €25,889 | +€8,440 | +48.4% |
| Trade receivables | 40 | €14,463 | €16,826 | +€2,363 | +16.3% |
| Other amounts receivable | 41 | €2,986 | €9,063 | +€6,077 | +204% |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €57,656 | €140,547 | +€82,891 | +144% |
| Deferred charges and accrued income | 490/1 | €1,733 | €5,301 | +€3,568 | +206% |
| Total equity and liabilities | 10/49 | €215,591 | €283,165 | +€67,574 | +31.3% |
| Equity | 10/15 | €63,985 | €35,379 | -€28,606 | -44.7% |
| Contributions | 10/11 | €61,400 | €61,600 | +€200 | +0.3% |
| Reserves | 13 | €45,923 | €45,923 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,923 | €45,923 | = | 0.0% |
| Reserves not available under the articles | 1311 | €45,923 | €45,923 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,339 | -€72,145 | -€28,806 | -66.5% |
| Amounts payable | 17/49 | €151,607 | €247,787 | +€96,180 | +63.4% |
| Amounts payable after more than one year | 17 | €52,325 | €21,600 | -€30,725 | -58.7% |
| Financial debts | 170/4 | €52,325 | €21,600 | -€30,725 | -58.7% |
| Amounts payable within one year | 42/48 | €99,282 | €128,271 | +€28,990 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €16,100 | €30,725 | +€14,625 | +90.8% |
| Trade debts | 44 | €15,249 | €26,976 | +€11,726 | +76.9% |
| Suppliers | 440/4 | €15,249 | €26,976 | +€11,726 | +76.9% |
| Taxes, remuneration and social security | 45 | €64,777 | €69,700 | +€4,923 | +7.6% |
| Taxes | 450/3 | €17,517 | €19,344 | +€1,827 | +10.4% |
| Remuneration and social security | 454/9 | €47,260 | €50,356 | +€3,096 | +6.6% |
| Other amounts payable | 47/48 | €3,155 | €871 | -€2,284 | -72.4% |
| Accrued charges and deferred income | 492/3 | - | €97,915 | +€97,915 | |
| Non-recurring operating income | 76A | €553 | €2,045 | +€1,492 | +270% |
| Remuneration, social security and pensions | 62 | €359,330 | €382,676 | +€23,346 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,619 | €14,671 | +€52 | +0.4% |
| Other operating charges | 640/8 | €4,811 | €12,307 | +€7,495 | +156% |
| Non-recurring operating charges | 66A | €400 | - | -€400 | |
| Gross operating margin | 9900 | €385,121 | €383,043 | -€2,078 | -0.5% |
| Operating profit (loss) | 9901 | €5,961 | -€26,611 | -€32,572 | |
| Financial income | 75/76B | €2,959 | €2,007 | -€952 | -32.2% |
| Recurring financial income | 75 | €2,959 | €2,007 | -€952 | -32.2% |
| Financial charges | 65/66B | €3,616 | €4,163 | +€547 | +15.1% |
| Recurring financial charges | 65 | €3,616 | €4,163 | +€547 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €5,304 | -€28,768 | -€34,072 | |
| Income taxes | 67/77 | - | €38 | +€38 | |
| Profit (loss) for the period | 9904 | €5,304 | -€28,806 | -€34,110 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,304 | -€28,806 | -€34,110 |
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 30 October 2026 via checked.be.