LERUSSE & Co: 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.
LERUSSE & Co
Largest movements
- Receivables within one year +€109,554
up €109,554 (+129%), from €84,738 to €194,292
of which Other amounts receivable: +€131,187
- Intangible fixed assets -€23,438
down €23,438 (-16.7%), from €140,625 to €117,188
- Cash -€22,229
down €22,229 (-26.5%), from €83,749 to €61,519
mainly Receivables within one year (-€109,554) and Other debts (-€53,251)
- Tangible fixed assets -€10,152
down €10,152 (-98.0%), from €10,355 to €203
- Profit (loss) carried forward +€121,741
up €121,741 (+49.0%), from €248,397 to €370,137
- Other debts -€53,251
down €53,251 (-98.8%), from €53,899 to €648
- Tax, wage and social debts -€11,465
down €11,465 (-98.6%), from €11,623 to €157
- Turnover -€455,133
no longer reported in 2025 (was €455,133)
- Purchases and services -€258,351
no longer reported in 2025 (was €258,351)
- Taxes +€20,076
up €20,076 (+50.2%), from €39,960 to €60,036
- Gross operating margin +€12,919
up €12,919 (+6.5%), from €198,230 to €211,149
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 | €464,466 | €518,202 | +€53,736 | +11.6% |
| Fixed assets | 21/28 | €150,980 | €117,390 | -€33,589 | -22.2% |
| Intangible fixed assets | 21 | €140,625 | €117,188 | -€23,438 | -16.7% |
| Tangible fixed assets | 22/27 | €10,355 | €203 | -€10,152 | -98.0% |
| Furniture and vehicles | 24 | €10,355 | €203 | -€10,152 | -98.0% |
| Current assets | 29/58 | €313,486 | €400,812 | +€87,325 | +27.9% |
| Amounts receivable within one year | 40/41 | €84,738 | €194,292 | +€109,554 | +129% |
| Trade receivables | 40 | €59,747 | €38,114 | -€21,633 | -36.2% |
| Other amounts receivable | 41 | €24,991 | €156,178 | +€131,187 | +525% |
| Current investments | 50/53 | €145,000 | €145,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €83,749 | €61,519 | -€22,229 | -26.5% |
| Total equity and liabilities | 10/49 | €464,466 | €518,202 | +€53,736 | +11.6% |
| Equity | 10/15 | €388,462 | €510,202 | +€121,741 | +31.3% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €133,860 | €133,860 | = | 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 | €132,000 | €132,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,397 | €370,137 | +€121,741 | +49.0% |
| Amounts payable | 17/49 | €76,004 | €7,999 | -€68,005 | -89.5% |
| Amounts payable within one year | 42/48 | €73,768 | €7,999 | -€65,769 | -89.2% |
| Trade debts | 44 | €8,247 | €7,194 | -€1,053 | -12.8% |
| Suppliers | 440/4 | €8,247 | €7,194 | -€1,053 | -12.8% |
| Taxes, remuneration and social security | 45 | €11,623 | €157 | -€11,465 | -98.6% |
| Taxes | 450/3 | €11,623 | €157 | -€11,465 | -98.6% |
| Other amounts payable | 47/48 | €53,899 | €648 | -€53,251 | -98.8% |
| Accrued charges and deferred income | 492/3 | €2,236 | - | -€2,236 | |
| Turnover | 70 | €455,133 | - | -€455,133 | |
| Goods, raw materials, services and sundry goods | 60/61 | €258,351 | - | -€258,351 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,931 | €33,589 | -€342 | -1.0% |
| Other operating charges | 640/8 | €808 | €916 | +€108 | +13.4% |
| Gross operating margin | 9900 | €198,230 | €211,149 | +€12,919 | +6.5% |
| Operating profit (loss) | 9901 | €163,491 | €176,644 | +€13,153 | +8.0% |
| Financial income | 75/76B | €9,341 | €6,329 | -€3,012 | -32.2% |
| Recurring financial income | 75 | €6,291 | €6,329 | +€38 | +0.6% |
| Non-recurring financial income | 76B | €3,050 | - | -€3,050 | |
| Financial charges | 65/66B | €45 | €1,196 | +€1,151 | +2,546% |
| Recurring financial charges | 65 | €45 | €1,196 | +€1,151 | +2,546% |
| Profit (loss) for the period before taxes | 9903 | €172,787 | €181,777 | +€8,990 | +5.2% |
| Income taxes | 67/77 | €39,960 | €60,036 | +€20,076 | +50.2% |
| Profit (loss) for the period | 9904 | €132,827 | €121,741 | -€11,087 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €132,827 | €121,741 | -€11,087 | -8.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.