LESCOOP: what changed
Two fiscal 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.
LESCOOP
Largest movements
- Cash +€119,931
up €119,931 (+246.7%), from €48,620 to €168,551
mainly Current investments (+€100,000) and Net result for the year (+€39,817)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year +€28,494
up €28,494 (+260.1%), from €10,956 to €39,450
of which Trade receivables: +€28,605
- Tangible fixed assets -€18,024
down €18,024 (-6.2%), from €289,272 to €271,248
of which Land and buildings: -€16,295
- Debts after one year -€30,392
down €30,392 (-15.2%), from €199,660 to €169,268
- Tax, wage and social debts +€21,123
up €21,123 (+5900.3%), from €358 to €21,481
- Reserves +€20,000
up €20,000 (+34.8%), from €57,389 to €77,389
- Profit (loss) carried forward +€19,817
up €19,817 (+15.7%), from €126,146 to €145,963
- Gross operating margin +€31,867
up €31,867 (+61.9%), from €51,467 to €83,334
- Taxes +€16,875
up €16,875 (+2274.3%), from €742 to €17,617
- Financial income +€957
up €957 (+74.7%), from €1,281 to €2,238
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 | €449,524 | €480,034 | +€30,510 | +6.8% |
| Fixed assets | 21/28 | €289,272 | €271,248 | -€18,024 | -6.2% |
| Tangible fixed assets | 22/27 | €289,272 | €271,248 | -€18,024 | -6.2% |
| Land and buildings | 22 | €287,223 | €270,928 | -€16,295 | -5.7% |
| Furniture and vehicles | 24 | €2,049 | €320 | -€1,729 | -84.4% |
| Current assets | 29/58 | €160,252 | €208,786 | +€48,534 | +30.3% |
| Amounts receivable within one year | 40/41 | €10,956 | €39,450 | +€28,494 | +260.1% |
| Trade receivables | 40 | - | €28,605 | +€28,605 | |
| Other amounts receivable | 41 | €10,956 | €10,845 | -€111 | -1.0% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €48,620 | €168,551 | +€119,931 | +246.7% |
| Deferred charges and accrued income | 490/1 | €676 | €785 | +€109 | +16.1% |
| Total equity and liabilities | 10/49 | €449,524 | €480,034 | +€30,510 | +6.8% |
| Equity | 10/15 | €211,035 | €250,852 | +€39,817 | +18.9% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €57,389 | €77,389 | +€20,000 | +34.8% |
| Distributable reserves | 133 | €57,389 | €77,389 | +€20,000 | +34.8% |
| Profit (loss) carried forward | 14 | €126,146 | €145,963 | +€19,817 | +15.7% |
| Amounts payable | 17/49 | €238,489 | €229,182 | -€9,307 | -3.9% |
| Amounts payable after more than one year | 17 | €199,660 | €169,268 | -€30,392 | -15.2% |
| Financial debts | 170/4 | €199,660 | €169,268 | -€30,392 | -15.2% |
| Amounts payable within one year | 42/48 | €38,829 | €59,914 | +€21,085 | +54.3% |
| Current portion of amounts payable after more than one year | 42 | €30,131 | €30,392 | +€261 | +0.9% |
| Trade debts | 44 | €3,071 | €2,772 | -€299 | -9.7% |
| Suppliers | 440/4 | €3,071 | €2,772 | -€299 | -9.7% |
| Taxes, remuneration and social security | 45 | €358 | €21,481 | +€21,123 | +5900.3% |
| Taxes | 450/3 | €358 | €21,481 | +€21,123 | +5900.3% |
| Other amounts payable | 47/48 | €5,269 | €5,269 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,158 | €18,025 | -€133 | -0.7% |
| Other operating charges | 640/8 | €7,436 | €7,993 | +€557 | +7.5% |
| Gross operating margin | 9900 | €51,467 | €83,334 | +€31,867 | +61.9% |
| Operating profit (loss) | 9901 | €25,873 | €57,316 | +€31,443 | +121.5% |
| Financial income | 75/76B | €1,281 | €2,238 | +€957 | +74.7% |
| Recurring financial income | 75 | €1,281 | €2,238 | +€957 | +74.7% |
| Financial charges | 65/66B | €2,338 | €2,120 | -€218 | -9.3% |
| Recurring financial charges | 65 | €2,338 | €2,120 | -€218 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €24,816 | €57,434 | +€32,618 | +131.4% |
| Income taxes | 67/77 | €742 | €17,617 | +€16,875 | +2274.3% |
| Profit (loss) for the period | 9904 | €24,074 | €39,817 | +€15,743 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,074 | €39,817 | +€15,743 | +65.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.