LELEU.E.D. MECA-CONSTRUCT: 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.
LELEU.E.D. MECA-CONSTRUCT
Largest movements
- Receivables within one year +€9,034
up €9,034 (+172.8%), from €5,229 to €14,263
of which Trade receivables: +€9,015
- Tangible fixed assets -€1,352
down €1,352 (-35.9%), from €3,769 to €2,417
of which Furniture and vehicles: -€1,116
- Deferred charges and accrued income +€762
up €762 (+41.6%), from €1,830 to €2,592
- Cash +€591
up €591 (+3.6%), from €16,304 to €16,895
mainly Net result for the year (+€5,883) and Depreciation (+€2,852)
- Stocks and contracts -€375
down €375 (-45.1%), from €831 to €456
- Profit (loss) carried forward +€5,883
up €5,883 (+34.0%), from -€17,325 to -€11,441
- Tax, wage and social debts +€2,712
up €2,712 (+117.9%), from €2,301 to €5,013
of which Taxes: +€2,712
- Purchases and services +€19,537
up €19,537 (+29.6%), from €65,915 to €85,452
- Turnover +€13,877
up €13,877 (+18.2%), from €76,157 to €90,033
- Depreciation -€2,366
down €2,366 (-45.3%), from €5,218 to €2,852
- Gross operating margin -€2,329
down €2,329 (-15.8%), from €14,766 to €12,437
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 | €27,998 | €36,657 | +€8,659 | +30.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €3,804 | €2,452 | -€1,352 | -35.6% |
| Tangible fixed assets | 22/27 | €3,769 | €2,417 | -€1,352 | -35.9% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €387 | €151 | -€236 | -60.9% |
| Furniture and vehicles | 24 | €3,381 | €2,265 | -€1,116 | -33.0% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €24,194 | €34,206 | +€10,012 | +41.4% |
| Stocks and contracts in progress | 3 | €831 | €456 | -€375 | -45.1% |
| Stocks | 30/36 | €831 | €456 | -€375 | -45.1% |
| Amounts receivable within one year | 40/41 | €5,229 | €14,263 | +€9,034 | +172.8% |
| Trade receivables | 40 | €0 | €9,015 | +€9,015 | |
| Other amounts receivable | 41 | €5,229 | €5,249 | +€20 | +0.4% |
| Cash at bank and in hand | 54/58 | €16,304 | €16,895 | +€591 | +3.6% |
| Deferred charges and accrued income | 490/1 | €1,830 | €2,592 | +€762 | +41.6% |
| Total equity and liabilities | 10/49 | €27,998 | €36,657 | +€8,659 | +30.9% |
| Equity | 10/15 | €22,235 | €28,119 | +€5,883 | +26.5% |
| Contributions | 10/11 | €13,700 | €13,700 | = | 0.0% |
| Reserves | 13 | €25,860 | €25,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,325 | -€11,441 | +€5,883 | +34.0% |
| Amounts payable | 17/49 | €5,763 | €8,538 | +€2,776 | +48.2% |
| Amounts payable within one year | 42/48 | €5,763 | €8,538 | +€2,776 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,462 | €3,526 | +€64 | +1.8% |
| Suppliers | 440/4 | €3,462 | €3,526 | +€64 | +1.8% |
| Taxes, remuneration and social security | 45 | €2,301 | €5,013 | +€2,712 | +117.9% |
| Taxes | 450/3 | €2,301 | €5,013 | +€2,712 | +117.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Turnover | 70 | €76,157 | €90,033 | +€13,877 | +18.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €65,915 | €85,452 | +€19,537 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,218 | €2,852 | -€2,366 | -45.3% |
| Other operating charges | 640/8 | €1,010 | €1,048 | +€37 | +3.7% |
| Gross operating margin | 9900 | €14,766 | €12,437 | -€2,329 | -15.8% |
| Operating profit (loss) | 9901 | €8,537 | €8,537 | +€0 | 0.0% |
| Financial income | 75/76B | €15 | €0 | -€15 | -99.7% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -99.7% |
| Financial charges | 65/66B | €554 | €118 | -€436 | -78.8% |
| Recurring financial charges | 65 | €554 | €118 | -€436 | -78.8% |
| Profit (loss) for the period before taxes | 9903 | €7,999 | €8,420 | +€421 | +5.3% |
| Income taxes | 67/77 | €2,108 | €2,536 | +€429 | +20.3% |
| Profit (loss) for the period | 9904 | €5,891 | €5,883 | -€7 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,891 | €5,883 | -€7 | -0.1% |
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 6 October 2026 via checked.be.