Les Cafés LECLERCQ: what changed
Les Cafés LECLERCQ
Largest movements
- Tangible fixed assets -€34,624
down €34,624 (-71.4%), from €48,498 to €13,874
of which Furniture and vehicles: -€29,597
- Cash -€5,687
down €5,687 (-43.9%), from €12,942 to €7,255
mainly Debts after one year (-€34,370) and Current portion of long-term debt (-€7,927)
- Receivables within one year +€4,656
up €4,656 (+97.1%), from €4,796 to €9,452
of which Other amounts receivable: +€5,002
- Deferred charges and accrued income +€3,997
up €3,997 (+61.0%), from €6,555 to €10,552
- Stocks and contracts -€3,568
down €3,568 (-2.4%), from €146,182 to €142,615
- Debts after one year -€34,370
down €34,370 (-48.3%), from €71,123 to €36,753
- Reserves +€8,662
up €8,662 (+129%), from €6,738 to €15,400
- Current portion of long-term debt -€7,927
down €7,927 (-34.1%), from €23,266 to €15,339
- Other debts -€5,521
down €5,521 (-8.7%), from €63,413 to €57,892
- Profit (loss) carried forward +€4,555
up €4,555, from -€4,555 to €0
- Provisions +€25,000
up €25,000, from -€25,000 to €0
- Gross operating margin +€21,224
up €21,224 (+96.2%), from €22,065 to €43,289
- Depreciation -€7,142
down €7,142 (-46.0%), from €15,542 to €8,399
- Financial charges -€2,682
down €2,682 (-25.0%), from €10,734 to €8,053
- Financial income +€535
up €535, from €0 to €535
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €231,272 | €199,718 | -€31,554 | -13.6% |
| Fixed assets | 21/28 | €60,797 | €29,844 | -€30,953 | -50.9% |
| Intangible fixed assets | 21 | €799 | €3,970 | +€3,172 | +397% |
| Tangible fixed assets | 22/27 | €48,498 | €13,874 | -€34,624 | -71.4% |
| Plant, machinery and equipment | 23 | €18,856 | €13,828 | -€5,028 | -26.7% |
| Furniture and vehicles | 24 | €29,642 | €45 | -€29,597 | -99.8% |
| Financial fixed assets | 28 | €11,500 | €12,000 | +€500 | +4.3% |
| Current assets | 29/58 | €170,475 | €169,873 | -€602 | -0.4% |
| Stocks and contracts in progress | 3 | €146,182 | €142,615 | -€3,568 | -2.4% |
| Stocks | 30/36 | €146,182 | €142,615 | -€3,568 | -2.4% |
| Amounts receivable within one year | 40/41 | €4,796 | €9,452 | +€4,656 | +97.1% |
| Trade receivables | 40 | €3,798 | €3,452 | -€346 | -9.1% |
| Other amounts receivable | 41 | €998 | €6,000 | +€5,002 | +501% |
| Cash at bank and in hand | 54/58 | €12,942 | €7,255 | -€5,687 | -43.9% |
| Deferred charges and accrued income | 490/1 | €6,555 | €10,552 | +€3,997 | +61.0% |
| Total equity and liabilities | 10/49 | €231,272 | €199,718 | -€31,554 | -13.6% |
| Equity | 10/15 | €64,183 | €77,400 | +€13,217 | +20.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,738 | €15,400 | +€8,662 | +129% |
| Distributable reserves | 133 | €6,738 | €15,400 | +€8,662 | +129% |
| Profit (loss) carried forward | 14 | -€4,555 | €0 | +€4,555 | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €167,089 | €122,318 | -€44,771 | -26.8% |
| Amounts payable after more than one year | 17 | €71,123 | €36,753 | -€34,370 | -48.3% |
| Financial debts | 170/4 | €71,123 | €36,753 | -€34,370 | -48.3% |
| Amounts payable within one year | 42/48 | €95,966 | €85,565 | -€10,401 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €23,266 | €15,339 | -€7,927 | -34.1% |
| Trade debts | 44 | €4,050 | €6,033 | +€1,983 | +48.9% |
| Suppliers | 440/4 | €4,050 | €6,033 | +€1,983 | +48.9% |
| Taxes, remuneration and social security | 45 | €5,237 | €6,301 | +€1,065 | +20.3% |
| Taxes | 450/3 | €5,237 | €6,301 | +€1,065 | +20.3% |
| Other amounts payable | 47/48 | €63,413 | €57,892 | -€5,521 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,542 | €8,399 | -€7,142 | -46.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€25,000 | €0 | +€25,000 | |
| Other operating charges | 640/8 | €1,963 | €2,269 | +€306 | +15.6% |
| Non-recurring operating charges | 66A | - | €6,019 | +€6,019 | |
| Gross operating margin | 9900 | €22,065 | €43,289 | +€21,224 | +96.2% |
| Operating profit (loss) | 9901 | €29,560 | €26,601 | -€2,959 | -10.0% |
| Financial income | 75/76B | €0 | €535 | +€535 | |
| Recurring financial income | 75 | €0 | €535 | +€535 | |
| Financial charges | 65/66B | €10,734 | €8,053 | -€2,682 | -25.0% |
| Recurring financial charges | 65 | €10,734 | €8,053 | -€2,682 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €18,825 | €19,083 | +€258 | +1.4% |
| Income taxes | 67/77 | €6,028 | €5,866 | -€162 | -2.7% |
| Profit (loss) for the period | 9904 | €12,797 | €13,217 | +€419 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,797 | €13,217 | +€419 | +3.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.