LESCOUHIER DIRK: what changed
What changed
LESCOUHIER DIRK
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€51,761
2024 · €14,578+€37,183
Equity
€738,672
2024 · €686,911+€51,761
Cash
€128
2024 · €655-€527
Balance sheet total
€1.5m
2024 · €1.5m+€34,990
Largest movements
Assets
- Receivables within one year +€123,679
up €123,679 (+17.0%), from €725,907 to €849,587
of which Other amounts receivable: +€165,724
- Tangible fixed assets -€75,442
down €75,442 (-15.8%), from €477,457 to €402,016
of which Furniture and vehicles: -€57,185
- Receivables after one year -€23,900
down €23,900 (-16.7%), from €143,400 to €119,500
Equity and liabilities
- Trade debts +€57,974
up €57,974 (+27.7%), from €209,196 to €267,170
- Reserves +€51,761
up €51,761 (+8.5%), from €612,543 to €664,304
of which Distributable reserves: +€75,962
- Debts after one year -€33,100
down €33,100 (-21.5%), from €153,934 to €120,834
of which Financial debts: -€25,000
- Current portion of long-term debt -€30,200
down €30,200 (-47.7%), from €63,300 to €33,100
- Other debts +€24,296
up €24,296 (+23.4%), from €103,844 to €128,140
Income statement
- Gross operating margin -€129,596
down €129,596 (-30.8%), from €421,329 to €291,733
- Write-downs -€59,651
down €59,651 (-66.7%), from €89,477 to €29,826
- Staff costs -€58,284
down €58,284 (-34.9%), from €167,155 to €108,871
- Financial income +€28,855
up €28,855 (+82.4%), from €35,009 to €63,864
- Taxes -€25,607
down €25,607 (-44.9%), from €57,028 to €31,420
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.
Result 2024
€14,578
Gross operating margin
-€129,596
Staff costs
+€58,284
Depreciation
+€17,742
Write-downs
+€59,651
Other operating charges
+€5,641
Other operating items
-€26,439
Financial income
+€28,855
Financial charges
+€20,580
Taxes
+€25,607
Deferred taxes and other
-€23,143
Result 2025
€51,761
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€60,887
Investment
+€1,907
Financing
-€63,322
Cash 2024
€655
From operations (derived)
+€60,887
Net result for the year
+€51,761
Depreciation
+€73,535
Receivables after one year
+€23,900
Stocks and contracts
+€3,457
Receivables within one year
-€123,679
Deferred charges and accrued income
-€14,638
Provisions
-€6,050
Trade debts
+€57,974
Tax, wage and social debts
-€16,353
Other debts
+€24,296
Accrued charges and deferred income
-€13,315
Investment (derived)
+€1,907
Investment in fixed assets (net)
+€1,907
Financing
-€63,322
Debts after one year
-€33,100
Current portion of long-term debt
-€30,200
Short-term financial debts
-€22
Cash 2025
€128
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,451,587 | €1,486,578 | +€34,990 | +2.4% |
| Formation expenses | 20 | €1 | €0 | -€1 | -100% |
| Fixed assets | 21/28 | €477,457 | €402,016 | -€75,442 | -15.8% |
| Tangible fixed assets | 22/27 | €477,457 | €402,016 | -€75,442 | -15.8% |
| Land and buildings | 22 | €276,636 | €265,436 | -€11,200 | -4.0% |
| Plant, machinery and equipment | 23 | €13 | €0 | -€13 | -100% |
| Furniture and vehicles | 24 | €162,432 | €105,247 | -€57,185 | -35.2% |
| Other tangible fixed assets | 26 | €38,377 | €31,333 | -€7,044 | -18.4% |
| Current assets | 29/58 | €974,129 | €1,084,562 | +€110,433 | +11.3% |
| Amounts receivable after more than one year | 29 | €143,400 | €119,500 | -€23,900 | -16.7% |
| Other amounts receivable | 291 | €143,400 | €119,500 | -€23,900 | -16.7% |
| Stocks and contracts in progress | 3 | €94,169 | €90,712 | -€3,457 | -3.7% |
| Stocks | 30/36 | €94,169 | €90,712 | -€3,457 | -3.7% |
| Amounts receivable within one year | 40/41 | €725,907 | €849,587 | +€123,679 | +17.0% |
| Trade receivables | 40 | €202,453 | €160,408 | -€42,045 | -20.8% |
| Other amounts receivable | 41 | €523,454 | €689,178 | +€165,724 | +31.7% |
| Cash at bank and in hand | 54/58 | €655 | €128 | -€527 | -80.4% |
| Deferred charges and accrued income | 490/1 | €9,997 | €24,635 | +€14,638 | +146% |
| Total equity and liabilities | 10/49 | €1,451,587 | €1,486,578 | +€34,990 | +2.4% |
| Equity | 10/15 | €686,911 | €738,672 | +€51,761 | +7.5% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €612,543 | €664,304 | +€51,761 | +8.5% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €86,962 | €62,761 | -€24,201 | -27.8% |
| Distributable reserves | 133 | €518,143 | €594,106 | +€75,962 | +14.7% |
| Provisions and deferred taxes | 16 | €15,491 | €9,440 | -€6,050 | -39.1% |
| Deferred taxes | 168 | €15,491 | €9,440 | -€6,050 | -39.1% |
| Amounts payable | 17/49 | €749,186 | €738,466 | -€10,720 | -1.4% |
| Amounts payable after more than one year | 17 | €153,934 | €120,834 | -€33,100 | -21.5% |
| Financial debts | 170/4 | €145,834 | €120,834 | -€25,000 | -17.1% |
| Trade debts | 175 | €8,100 | €0 | -€8,100 | -100% |
| Amounts payable within one year | 42/48 | €580,001 | €615,696 | +€35,695 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €63,300 | €33,100 | -€30,200 | -47.7% |
| Financial debts | 43 | €75,419 | €75,397 | -€22 | 0.0% |
| Credit institutions | 430/8 | €75,419 | €75,397 | -€22 | 0.0% |
| Trade debts | 44 | €209,196 | €267,170 | +€57,974 | +27.7% |
| Suppliers | 440/4 | €209,196 | €267,170 | +€57,974 | +27.7% |
| Taxes, remuneration and social security | 45 | €128,242 | €111,889 | -€16,353 | -12.8% |
| Taxes | 450/3 | €108,206 | €92,163 | -€16,044 | -14.8% |
| Remuneration and social security | 454/9 | €20,036 | €19,726 | -€310 | -1.5% |
| Other amounts payable | 47/48 | €103,844 | €128,140 | +€24,296 | +23.4% |
| Accrued charges and deferred income | 492/3 | €15,251 | €1,936 | -€13,315 | -87.3% |
| Non-recurring operating income | 76A | €53,701 | €0 | -€53,701 | -100% |
| Remuneration, social security and pensions | 62 | €167,155 | €108,871 | -€58,284 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,277 | €73,535 | -€17,742 | -19.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €89,477 | €29,826 | -€59,651 | -66.7% |
| Other operating charges | 640/8 | €23,340 | €17,699 | -€5,641 | -24.2% |
| Non-recurring operating charges | 66A | - | €26,439 | +€26,439 | |
| Gross operating margin | 9900 | €421,329 | €291,733 | -€129,596 | -30.8% |
| Operating profit (loss) | 9901 | €50,080 | €35,363 | -€14,717 | -29.4% |
| Financial income | 75/76B | €35,009 | €63,864 | +€28,855 | +82.4% |
| Recurring financial income | 75 | €35,009 | €63,864 | +€28,855 | +82.4% |
| Financial charges | 65/66B | €42,677 | €22,097 | -€20,580 | -48.2% |
| Recurring financial charges | 65 | €42,677 | €22,097 | -€20,580 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €42,413 | €77,131 | +€34,718 | +81.9% |
| Transfer from deferred taxes | 780 | €29,193 | €6,050 | -€23,143 | -79.3% |
| Income taxes | 67/77 | €57,028 | €31,420 | -€25,607 | -44.9% |
| Profit (loss) for the period | 9904 | €14,578 | €51,761 | +€37,183 | +255% |
| Transfer from tax-exempt reserves | 789 | €116,772 | €24,201 | -€92,571 | -79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €131,350 | €75,962 | -€55,388 | -42.2% |
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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 6 November 2026 via checked.be.