LESCONPAR: 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.
LESCONPAR
Largest movements
- Tangible fixed assets -€58,137
down €58,137 (-9.5%), from €610,539 to €552,403
of which Land and buildings: -€57,666
- Cash -€10,963
down €10,963 (-18.8%), from €58,375 to €47,411
mainly Other debts (-€60,251) and Debts after one year (-€14,772)
- Other debts -€60,251
down €60,251 (-14.5%), from €415,625 to €355,374
- Debts after one year -€14,772
down €14,772 (-13.7%), from €107,776 to €93,005
- Profit (loss) carried forward +€7,082
up €7,082 (+45.1%), from -€15,720 to -€8,638
- Gross operating margin +€11,259
up €11,259 (+17.7%), from €63,515 to €74,774
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 | €675,494 | €609,073 | -€66,421 | -9.8% |
| Fixed assets | 21/28 | €610,564 | €552,428 | -€58,137 | -9.5% |
| Tangible fixed assets | 22/27 | €610,539 | €552,403 | -€58,137 | -9.5% |
| Land and buildings | 22 | €582,641 | €524,975 | -€57,666 | -9.9% |
| Plant, machinery and equipment | 23 | €3,737 | €3,598 | -€139 | -3.7% |
| Furniture and vehicles | 24 | €24,162 | €23,830 | -€332 | -1.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €64,930 | €56,645 | -€8,285 | -12.8% |
| Amounts receivable within one year | 40/41 | €5,621 | €8,655 | +€3,034 | +54.0% |
| Trade receivables | 40 | €5,249 | €8,655 | +€3,407 | +64.9% |
| Other amounts receivable | 41 | €373 | - | -€373 | |
| Cash at bank and in hand | 54/58 | €58,375 | €47,411 | -€10,963 | -18.8% |
| Deferred charges and accrued income | 490/1 | €934 | €579 | -€355 | -38.0% |
| Total equity and liabilities | 10/49 | €675,494 | €609,073 | -€66,421 | -9.8% |
| Equity | 10/15 | €132,880 | €139,962 | +€7,082 | +5.3% |
| Contributions | 10/11 | €148,600 | €148,600 | = | 0.0% |
| Capital | 10 | €148,600 | €148,600 | = | 0.0% |
| Issued capital | 100 | €148,600 | €148,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,720 | -€8,638 | +€7,082 | +45.1% |
| Amounts payable | 17/49 | €542,614 | €469,111 | -€73,504 | -13.5% |
| Amounts payable after more than one year | 17 | €107,776 | €93,005 | -€14,772 | -13.7% |
| Financial debts | 170/4 | €107,776 | €93,005 | -€14,772 | -13.7% |
| Amounts payable within one year | 42/48 | €434,838 | €376,106 | -€58,732 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €14,048 | €14,772 | +€724 | +5.2% |
| Trade debts | 44 | €2,491 | €585 | -€1,906 | -76.5% |
| Suppliers | 440/4 | €2,491 | €585 | -€1,906 | -76.5% |
| Taxes, remuneration and social security | 45 | €2,674 | €5,375 | +€2,701 | +101.0% |
| Taxes | 450/3 | €2,674 | €5,375 | +€2,701 | +101.0% |
| Other amounts payable | 47/48 | €415,625 | €355,374 | -€60,251 | -14.5% |
| Non-recurring operating income | 76A | - | €600 | +€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,746 | €30,439 | -€307 | -1.0% |
| Other operating charges | 640/8 | €1,766 | €2,354 | +€588 | +33.3% |
| Non-recurring operating charges | 66A | - | €28,565 | +€28,565 | |
| Gross operating margin | 9900 | €63,515 | €74,774 | +€11,259 | +17.7% |
| Operating profit (loss) | 9901 | €31,003 | €13,415 | -€17,587 | -56.7% |
| Financial income | 75/76B | - | €385 | +€385 | |
| Recurring financial income | 75 | - | €385 | +€385 | |
| Financial charges | 65/66B | €6,639 | €6,216 | -€423 | -6.4% |
| Recurring financial charges | 65 | €6,639 | €6,216 | -€423 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €24,364 | €7,584 | -€16,780 | -68.9% |
| Income taxes | 67/77 | €115 | €502 | +€386 | +335.1% |
| Profit (loss) for the period | 9904 | €24,248 | €7,082 | -€17,166 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,248 | €7,082 | -€17,166 | -70.8% |
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 11 October 2026 via checked.be.