Lestarquy Nicolas: 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.
Lestarquy Nicolas
Largest movements
- Financial fixed assets -€90,000
no longer reported in 2025 (was €90,000)
- Receivables within one year +€2,734
up €2,734 (+48.3%), from €5,658 to €8,392
of which Other amounts receivable: +€2,751
- Cash +€2,667
up €2,667 (+25.0%), from €10,650 to €13,317
mainly Investment in fixed assets (net) (+€87,997) and Depreciation (+€724)
- Stocks and contracts +€2,500
new in 2025: €2,500
- Tangible fixed assets +€1,279
up €1,279 (+308%), from €416 to €1,695
- Debts after one year -€55,381
no longer reported in 2025 (was €55,381)
- Current portion of long-term debt -€11,720
down €11,720 (-88.9%), from €13,187 to €1,467
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Tax, wage and social debts -€4,623
down €4,623 (-84.0%), from €5,502 to €879
- Turnover -€78,200
no longer reported in 2025 (was €78,200)
- Purchases and services -€66,193
no longer reported in 2025 (was €66,193)
- Gross operating margin -€20,782
down €20,782, from €20,049 to -€733
- Financial income +€6,556
up €6,556 (+65,564,900%), from €0 to €6,557
of which Non-recurring financial income: +€6,214
- Financial charges -€3,352
down €3,352 (-46.2%), from €7,261 to €3,908
of which Non-recurring financial charges: -€3,615
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 | €107,555 | €26,516 | -€81,039 | -75.3% |
| Fixed assets | 21/28 | €90,416 | €1,695 | -€88,721 | -98.1% |
| Tangible fixed assets | 22/27 | €416 | €1,695 | +€1,279 | +308% |
| Furniture and vehicles | 24 | €416 | €1,695 | +€1,279 | +308% |
| Financial fixed assets | 28 | €90,000 | - | -€90,000 | |
| Current assets | 29/58 | €17,140 | €24,821 | +€7,682 | +44.8% |
| Stocks and contracts in progress | 3 | - | €2,500 | +€2,500 | |
| Stocks | 30/36 | - | €2,500 | +€2,500 | |
| Amounts receivable within one year | 40/41 | €5,658 | €8,392 | +€2,734 | +48.3% |
| Trade receivables | 40 | €18 | - | -€18 | |
| Other amounts receivable | 41 | €5,641 | €8,392 | +€2,751 | +48.8% |
| Cash at bank and in hand | 54/58 | €10,650 | €13,317 | +€2,667 | +25.0% |
| Deferred charges and accrued income | 490/1 | €832 | €612 | -€219 | -26.4% |
| Total equity and liabilities | 10/49 | €107,555 | €26,516 | -€81,039 | -75.3% |
| Equity | 10/15 | €21,850 | €22,377 | +€527 | +2.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €15,850 | €16,377 | +€527 | +3.3% |
| Distributable reserves | 133 | €15,850 | €16,377 | +€527 | +3.3% |
| Amounts payable | 17/49 | €85,705 | €4,138 | -€81,566 | -95.2% |
| Amounts payable after more than one year | 17 | €55,381 | - | -€55,381 | |
| Financial debts | 170/4 | €55,381 | - | -€55,381 | |
| Amounts payable within one year | 42/48 | €30,324 | €4,069 | -€26,255 | -86.6% |
| Current portion of amounts payable after more than one year | 42 | €13,187 | €1,467 | -€11,720 | -88.9% |
| Trade debts | 44 | €1,635 | €1,723 | +€88 | +5.4% |
| Suppliers | 440/4 | €1,635 | €1,723 | +€88 | +5.4% |
| Taxes, remuneration and social security | 45 | €5,502 | €879 | -€4,623 | -84.0% |
| Taxes | 450/3 | €5,502 | €879 | -€4,623 | -84.0% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Accrued charges and deferred income | 492/3 | - | €70 | +€70 | |
| Turnover | 70 | €78,200 | - | -€78,200 | |
| Goods, raw materials, services and sundry goods | 60/61 | €66,193 | - | -€66,193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | €724 | +€301 | +71.1% |
| Other operating charges | 640/8 | €200 | €172 | -€28 | -14.1% |
| Gross operating margin | 9900 | €20,049 | -€733 | -€20,782 | |
| Operating profit (loss) | 9901 | €19,425 | -€1,630 | -€21,055 | |
| Financial income | 75/76B | €0 | €6,557 | +€6,556 | +65,564,900% |
| Recurring financial income | 75 | €0 | €343 | +€342 | +3,424,900% |
| Non-recurring financial income | 76B | - | €6,214 | +€6,214 | |
| Financial charges | 65/66B | €7,261 | €3,908 | -€3,352 | -46.2% |
| Recurring financial charges | 65 | €3,646 | €3,908 | +€263 | +7.2% |
| Non-recurring financial charges | 66B | €3,615 | - | -€3,615 | |
| Profit (loss) for the period before taxes | 9903 | €12,165 | €1,019 | -€11,146 | -91.6% |
| Income taxes | 67/77 | €3,190 | €492 | -€2,698 | -84.6% |
| Profit (loss) for the period | 9904 | €8,975 | €527 | -€8,448 | -94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,975 | €527 | -€8,448 | -94.1% |
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 14 October 2026 via checked.be.