LELONG & Fils: 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.
LELONG & Fils
Largest movements
- Receivables within one year -€52,051
down €52,051 (-29.7%), from €175,526 to €123,475
of which Trade receivables: -€58,441
- Cash +€22,465
up €22,465 (+44.6%), from €50,346 to €72,811
mainly Receivables within one year (+€52,051) and Net result for the year (+€33,926)
- Stocks and contracts -€13,918
down €13,918 (-5.2%), from €269,618 to €255,700
- Profit (loss) carried forward -€83,074
down €83,074, from €1,649 to -€81,425
- Reserves +€33,000
up €33,000 (+12.7%), from €259,917 to €292,917
of which Distributable reserves: +€33,000
- Trade debts -€26,483
down €26,483 (-23.3%), from €113,726 to €87,243
of which Suppliers: -€23,622
- Current portion of long-term debt +€20,721
up €20,721 (+48.3%), from €42,879 to €63,600
- Tax, wage and social debts +€12,999
up €12,999 (+34.4%), from €37,788 to €50,787
of which Taxes: +€14,156
- Taxes +€9,893
up €9,893 (+113%), from €8,717 to €18,610
- Gross operating margin -€9,478
down €9,478 (-10.8%), from €87,911 to €78,433
- Staff costs -€8,535
down €8,535 (-65.8%), from €12,962 to €4,427
- Depreciation -€6,518
down €6,518 (-45.4%), from €14,370 to €7,852
- Other operating charges -€2,189
down €2,189 (-24.1%), from €9,064 to €6,875
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 | €534,560 | €493,967 | -€40,593 | -7.6% |
| Fixed assets | 21/28 | €33,865 | €32,595 | -€1,269 | -3.7% |
| Intangible fixed assets | 21 | €350 | €0 | -€350 | -100% |
| Tangible fixed assets | 22/27 | €33,514 | €32,595 | -€919 | -2.7% |
| Land and buildings | 22 | €21,990 | €20,024 | -€1,966 | -8.9% |
| Plant, machinery and equipment | 23 | €4,933 | €3,700 | -€1,233 | -25.0% |
| Furniture and vehicles | 24 | €6,592 | €8,872 | +€2,280 | +34.6% |
| Current assets | 29/58 | €500,696 | €461,372 | -€39,324 | -7.9% |
| Stocks and contracts in progress | 3 | €269,618 | €255,700 | -€13,918 | -5.2% |
| Stocks | 30/36 | €269,618 | €255,700 | -€13,918 | -5.2% |
| Amounts receivable within one year | 40/41 | €175,526 | €123,475 | -€52,051 | -29.7% |
| Trade receivables | 40 | €160,063 | €101,622 | -€58,441 | -36.5% |
| Other amounts receivable | 41 | €15,463 | €21,853 | +€6,390 | +41.3% |
| Current investments | 50/53 | €652 | €655 | +€3 | +0.5% |
| Cash at bank and in hand | 54/58 | €50,346 | €72,811 | +€22,465 | +44.6% |
| Deferred charges and accrued income | 490/1 | €4,554 | €8,731 | +€4,177 | +91.7% |
| Total equity and liabilities | 10/49 | €534,560 | €493,967 | -€40,593 | -7.6% |
| Equity | 10/15 | €323,566 | €273,492 | -€50,074 | -15.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | - | €62,000 | +€62,000 | |
| Issued capital | 100 | - | €62,000 | +€62,000 | |
| Contributions outside capital | 11 | - | €0 | = | |
| Share premium | 1100/10 | - | €0 | = | |
| Reserves | 13 | €259,917 | €292,917 | +€33,000 | +12.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | - | €6,200 | +€6,200 | |
| Reserves not available under the articles | 1311 | €6,200 | €0 | -€6,200 | -100% |
| Distributable reserves | 133 | €253,717 | €286,717 | +€33,000 | +13.0% |
| Profit (loss) carried forward | 14 | €1,649 | -€81,425 | -€83,074 | |
| Amounts payable | 17/49 | €210,995 | €220,475 | +€9,480 | +4.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €210,995 | €220,475 | +€9,480 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €42,879 | €63,600 | +€20,721 | +48.3% |
| Trade debts | 44 | €113,726 | €87,243 | -€26,483 | -23.3% |
| Suppliers | 440/4 | €97,502 | €73,880 | -€23,622 | -24.2% |
| Bills of exchange payable | 441 | €16,224 | €13,363 | -€2,862 | -17.6% |
| Taxes, remuneration and social security | 45 | €37,788 | €50,787 | +€12,999 | +34.4% |
| Taxes | 450/3 | €36,353 | €50,509 | +€14,156 | +38.9% |
| Remuneration and social security | 454/9 | €1,435 | €279 | -€1,157 | -80.6% |
| Other amounts payable | 47/48 | €16,602 | €18,845 | +€2,243 | +13.5% |
| Non-recurring operating income | 76A | €7,825 | €57 | -€7,768 | -99.3% |
| Remuneration, social security and pensions | 62 | €12,962 | €4,427 | -€8,535 | -65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,370 | €7,852 | -€6,518 | -45.4% |
| Other operating charges | 640/8 | €9,064 | €6,875 | -€2,189 | -24.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €87,911 | €78,433 | -€9,478 | -10.8% |
| Operating profit (loss) | 9901 | €51,515 | €59,279 | +€7,764 | +15.1% |
| Financial income | 75/76B | €775 | €553 | -€221 | -28.6% |
| Recurring financial income | 75 | €775 | €553 | -€221 | -28.6% |
| Financial charges | 65/66B | €7,244 | €7,295 | +€51 | +0.7% |
| Recurring financial charges | 65 | €7,244 | €7,295 | +€51 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €45,046 | €52,537 | +€7,491 | +16.6% |
| Income taxes | 67/77 | €8,717 | €18,610 | +€9,893 | +113% |
| Profit (loss) for the period | 9904 | €36,328 | €33,926 | -€2,402 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,328 | €33,926 | -€2,402 | -6.6% |
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 31 October 2026 via checked.be.