LESSEINE-OOSTERLINCK: 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.
LESSEINE-OOSTERLINCK
Largest movements
- Cash +€9,028
up €9,028 (+308%), from €2,931 to €11,959
mainly Investment in fixed assets (net) (+€9,000) and Depreciation (+€8,091)
- Financial fixed assets -€9,000
down €9,000 (-100%), from €9,000 to €0
- Tangible fixed assets -€8,091
down €8,091 (-44.5%), from €18,198 to €10,107
of which Plant, machinery and equipment: -€7,613
- Stocks and contracts -€3,561
down €3,561 (-48.0%), from €7,413 to €3,852
- Receivables within one year +€2,731
up €2,731 (+398%), from €686 to €3,417
of which Trade receivables: +€2,646
- Trade debts -€5,298
down €5,298 (-34.5%), from €15,334 to €10,036
- Debts after one year -€4,742
down €4,742 (-70.4%), from €6,733 to €1,991
- Profit (loss) carried forward +€3,024
up €3,024 (+15.5%), from -€19,555 to -€16,531
- Other debts -€2,665
down €2,665 (-17.6%), from €15,135 to €12,470
- Tax, wage and social debts +€767
up €767 (+12.8%), from €6,011 to €6,778
of which Remuneration and social security: +€872
- Gross operating margin +€30,242
up €30,242 (+388%), from €7,799 to €38,041
- Staff costs +€22,039
new in 2025: €22,039
- Financial income -€1,705
down €1,705 (-93.9%), from €1,815 to €110
- Financial charges -€1,314
down €1,314 (-46.7%), from €2,814 to €1,500
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 | €38,748 | €29,485 | -€9,263 | -23.9% |
| Fixed assets | 21/28 | €27,198 | €10,107 | -€17,091 | -62.8% |
| Tangible fixed assets | 22/27 | €18,198 | €10,107 | -€8,091 | -44.5% |
| Plant, machinery and equipment | 23 | €16,976 | €9,363 | -€7,613 | -44.8% |
| Furniture and vehicles | 24 | €1,222 | €744 | -€478 | -39.1% |
| Financial fixed assets | 28 | €9,000 | €0 | -€9,000 | -100% |
| Current assets | 29/58 | €11,551 | €19,379 | +€7,828 | +67.8% |
| Stocks and contracts in progress | 3 | €7,413 | €3,852 | -€3,561 | -48.0% |
| Stocks | 30/36 | €7,413 | €3,852 | -€3,561 | -48.0% |
| Amounts receivable within one year | 40/41 | €686 | €3,417 | +€2,731 | +398% |
| Trade receivables | 40 | €282 | €2,928 | +€2,646 | +938% |
| Other amounts receivable | 41 | €404 | €489 | +€85 | +21.1% |
| Cash at bank and in hand | 54/58 | €2,931 | €11,959 | +€9,028 | +308% |
| Deferred charges and accrued income | 490/1 | €520 | €151 | -€369 | -71.0% |
| Total equity and liabilities | 10/49 | €38,748 | €29,485 | -€9,263 | -23.9% |
| Equity | 10/15 | -€9,555 | -€6,531 | +€3,024 | +31.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,555 | -€16,531 | +€3,024 | +15.5% |
| Amounts payable | 17/49 | €48,304 | €36,017 | -€12,287 | -25.4% |
| Amounts payable after more than one year | 17 | €6,733 | €1,991 | -€4,742 | -70.4% |
| Financial debts | 170/4 | €6,733 | €1,991 | -€4,742 | -70.4% |
| Amounts payable within one year | 42/48 | €41,456 | €34,026 | -€7,430 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €4,976 | €4,742 | -€234 | -4.7% |
| Trade debts | 44 | €15,334 | €10,036 | -€5,298 | -34.5% |
| Suppliers | 440/4 | €15,334 | €10,036 | -€5,298 | -34.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,011 | €6,778 | +€767 | +12.8% |
| Taxes | 450/3 | €4,395 | €4,290 | -€105 | -2.4% |
| Remuneration and social security | 454/9 | €1,616 | €2,488 | +€872 | +54.0% |
| Other amounts payable | 47/48 | €15,135 | €12,470 | -€2,665 | -17.6% |
| Accrued charges and deferred income | 492/3 | €115 | €0 | -€115 | -100% |
| Remuneration, social security and pensions | 62 | - | €22,039 | +€22,039 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,800 | €8,091 | +€292 | +3.7% |
| Other operating charges | 640/8 | €3,168 | €3,497 | +€329 | +10.4% |
| Gross operating margin | 9900 | €7,799 | €38,041 | +€30,242 | +388% |
| Operating profit (loss) | 9901 | -€3,168 | €4,413 | +€7,582 | |
| Financial income | 75/76B | €1,815 | €110 | -€1,705 | -93.9% |
| Recurring financial income | 75 | €1,815 | €110 | -€1,705 | -93.9% |
| Financial charges | 65/66B | €2,814 | €1,500 | -€1,314 | -46.7% |
| Recurring financial charges | 65 | €2,814 | €1,500 | -€1,314 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,167 | €3,024 | +€7,191 | |
| Income taxes | 67/77 | €14 | €0 | -€14 | -100% |
| Profit (loss) for the period | 9904 | -€4,182 | €3,024 | +€7,206 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,182 | €3,024 | +€7,206 |
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 27 October 2026 via checked.be.