LERICHE 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.
LERICHE CHRISTOPHE
Largest movements
- Receivables within one year +€49,266
up €49,266 (+30.6%), from €161,191 to €210,457
of which Other amounts receivable: +€48,734
- Cash +€5,546
up €5,546 (+18.5%), from €29,922 to €35,468
mainly Net result for the year (+€51,760) and Tax, wage and social debts (+€14,398)
- Reserves +€51,760
up €51,760 (+25.5%), from €202,696 to €254,457
- Trade debts -€15,141
down €15,141 (-53.4%), from €28,342 to €13,201
- Tax, wage and social debts +€14,398
up €14,398 (+53.8%), from €26,758 to €41,155
- Short-term financial debts +€4,153
up €4,153, from €0 to €4,153
- Gross operating margin +€6,938
up €6,938 (+11.1%), from €62,275 to €69,213
- Taxes +€1,780
up €1,780 (+9.0%), from €19,692 to €21,471
- Financial income +€902
up €902 (+7.1%), from €12,739 to €13,641
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 | €315,953 | €371,278 | +€55,326 | +17.5% |
| Fixed assets | 21/28 | €2,341 | €2,649 | +€307 | +13.1% |
| Tangible fixed assets | 22/27 | €2,282 | €2,589 | +€307 | +13.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €873 | €1,650 | +€777 | +89.1% |
| Other tangible fixed assets | 26 | €1,409 | €940 | -€470 | -33.3% |
| Financial fixed assets | 28 | €59 | €59 | = | 0.0% |
| Current assets | 29/58 | €313,612 | €368,630 | +€55,018 | +17.5% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €161,191 | €210,457 | +€49,266 | +30.6% |
| Trade receivables | 40 | - | €532 | +€532 | |
| Other amounts receivable | 41 | €161,191 | €209,925 | +€48,734 | +30.2% |
| Current investments | 50/53 | €1,242 | €1,242 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,922 | €35,468 | +€5,546 | +18.5% |
| Deferred charges and accrued income | 490/1 | €1,256 | €1,462 | +€207 | +16.4% |
| Total equity and liabilities | 10/49 | €315,953 | €371,278 | +€55,326 | +17.5% |
| Equity | 10/15 | €256,653 | €308,414 | +€51,760 | +20.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €202,696 | €254,457 | +€51,760 | +25.5% |
| Distributable reserves | 133 | €202,696 | €254,457 | +€51,760 | +25.5% |
| Profit (loss) carried forward | 14 | €41,557 | €41,557 | = | 0.0% |
| Amounts payable | 17/49 | €59,300 | €62,865 | +€3,565 | +6.0% |
| Amounts payable within one year | 42/48 | €55,100 | €58,509 | +€3,409 | +6.2% |
| Financial debts | 43 | €0 | €4,153 | +€4,153 | |
| Credit institutions | 430/8 | €0 | €4,153 | +€4,153 | |
| Trade debts | 44 | €28,342 | €13,201 | -€15,141 | -53.4% |
| Suppliers | 440/4 | €28,342 | €13,201 | -€15,141 | -53.4% |
| Taxes, remuneration and social security | 45 | €26,758 | €41,155 | +€14,398 | +53.8% |
| Taxes | 450/3 | €26,758 | €41,155 | +€14,398 | +53.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €4,200 | €4,356 | +€156 | +3.7% |
| Remuneration, social security and pensions | 62 | €2,804 | €3,066 | +€262 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,111 | €782 | -€330 | -29.7% |
| Other operating charges | 640/8 | €531 | €552 | +€20 | +3.8% |
| Non-recurring operating charges | 66A | - | €1,560 | +€1,560 | |
| Gross operating margin | 9900 | €62,275 | €69,213 | +€6,938 | +11.1% |
| Operating profit (loss) | 9901 | €57,829 | €63,254 | +€5,425 | +9.4% |
| Financial income | 75/76B | €12,739 | €13,641 | +€902 | +7.1% |
| Recurring financial income | 75 | €12,739 | €13,641 | +€902 | +7.1% |
| Financial charges | 65/66B | €3,659 | €3,663 | +€4 | +0.1% |
| Recurring financial charges | 65 | €3,659 | €3,663 | +€4 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €66,909 | €73,232 | +€6,323 | +9.5% |
| Income taxes | 67/77 | €19,692 | €21,471 | +€1,780 | +9.0% |
| Profit (loss) for the period | 9904 | €47,217 | €51,760 | +€4,543 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,217 | €51,760 | +€4,543 | +9.6% |
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 27 October 2026 via checked.be.