LELEU Christophe: 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.
LELEU Christophe
Largest movements
- Receivables within one year +€24,591
up €24,591 (+13.9%), from €177,323 to €201,915
of which Other amounts receivable: +€18,134
- Cash -€19,398
down €19,398 (-95.8%), from €20,241 to €843
mainly Advances received (-€53,459) and Receivables within one year (-€24,591)
- Tangible fixed assets -€9,158
down €9,158 (-47.9%), from €19,099 to €9,941
of which Plant, machinery and equipment: -€9,158
- Stocks and contracts +€6,614
up €6,614 (+112%), from €5,886 to €12,500
- Deferred charges and accrued income -€5,643
no longer reported in 2025 (was €5,643)
- Advances received -€53,459
no longer reported in 2025 (was €53,459)
- Tax, wage and social debts +€43,449
up €43,449 (+96.2%), from €45,180 to €88,629
of which Taxes: +€42,269
- Trade debts +€19,039
up €19,039 (+19.4%), from €98,082 to €117,121
- Debts after one year -€6,583
down €6,583 (-31.7%), from €20,796 to €14,213
- Accrued charges and deferred income -€4,003
no longer reported in 2025 (was €4,003)
- Gross operating margin +€9,258
up €9,258 (+11.5%), from €80,572 to €89,830
- Other operating charges -€6,235
down €6,235 (-82.1%), from €7,593 to €1,358
- Staff costs +€3,830
up €3,830 (+4.8%), from €80,516 to €84,345
- Depreciation -€1,424
down €1,424 (-25.5%), from €5,581 to €4,158
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 | €228,392 | €225,398 | -€2,994 | -1.3% |
| Fixed assets | 21/28 | €19,299 | €10,141 | -€9,158 | -47.5% |
| Tangible fixed assets | 22/27 | €19,099 | €9,941 | -€9,158 | -47.9% |
| Plant, machinery and equipment | 23 | €19,099 | €9,941 | -€9,158 | -47.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €209,094 | €215,257 | +€6,164 | +2.9% |
| Stocks and contracts in progress | 3 | €5,886 | €12,500 | +€6,614 | +112% |
| Stocks | 30/36 | €5,886 | €12,500 | +€6,614 | +112% |
| Amounts receivable within one year | 40/41 | €177,323 | €201,915 | +€24,591 | +13.9% |
| Trade receivables | 40 | €80,329 | €86,786 | +€6,457 | +8.0% |
| Other amounts receivable | 41 | €96,995 | €115,129 | +€18,134 | +18.7% |
| Cash at bank and in hand | 54/58 | €20,241 | €843 | -€19,398 | -95.8% |
| Deferred charges and accrued income | 490/1 | €5,643 | - | -€5,643 | |
| Total equity and liabilities | 10/49 | €228,392 | €225,398 | -€2,994 | -1.3% |
| Equity | 10/15 | €614 | -€1,148 | -€1,762 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,386 | -€11,148 | -€1,762 | -18.8% |
| Amounts payable | 17/49 | €227,778 | €226,546 | -€1,232 | -0.5% |
| Amounts payable after more than one year | 17 | €20,796 | €14,213 | -€6,583 | -31.7% |
| Financial debts | 170/4 | €20,796 | €14,213 | -€6,583 | -31.7% |
| Amounts payable within one year | 42/48 | €202,979 | €212,333 | +€9,354 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €6,257 | €6,583 | +€326 | +5.2% |
| Trade debts | 44 | €98,082 | €117,121 | +€19,039 | +19.4% |
| Suppliers | 440/4 | €98,082 | €117,121 | +€19,039 | +19.4% |
| Advances received on contracts in progress | 46 | €53,459 | - | -€53,459 | |
| Taxes, remuneration and social security | 45 | €45,180 | €88,629 | +€43,449 | +96.2% |
| Taxes | 450/3 | €32,390 | €74,659 | +€42,269 | +130% |
| Remuneration and social security | 454/9 | €12,790 | €13,970 | +€1,181 | +9.2% |
| Accrued charges and deferred income | 492/3 | €4,003 | - | -€4,003 | |
| Remuneration, social security and pensions | 62 | €80,516 | €84,345 | +€3,830 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,581 | €4,158 | -€1,424 | -25.5% |
| Other operating charges | 640/8 | €7,593 | €1,358 | -€6,235 | -82.1% |
| Gross operating margin | 9900 | €80,572 | €89,830 | +€9,258 | +11.5% |
| Operating profit (loss) | 9901 | -€13,119 | -€31 | +€13,087 | +99.8% |
| Financial income | 75/76B | €5,649 | €5,824 | +€175 | +3.1% |
| Recurring financial income | 75 | €5,649 | €5,824 | +€175 | +3.1% |
| Financial charges | 65/66B | €4,688 | €5,514 | +€826 | +17.6% |
| Recurring financial charges | 65 | €4,688 | €5,514 | +€826 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,158 | €278 | +€12,436 | |
| Income taxes | 67/77 | €1,600 | €2,040 | +€440 | +27.5% |
| Profit (loss) for the period | 9904 | -€13,758 | -€1,762 | +€11,996 | +87.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,758 | -€1,762 | +€11,996 | +87.2% |
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 18 October 2026 via checked.be.