LIONEL DEBAUCHE: what changed
LIONEL DEBAUCHE
Largest movements
- Cash -€13,684
down €13,684 (-49.4%), from €27,677 to €13,993
mainly Tax, wage and social debts (-€9,746) and Net result for the year (-€7,651)
- Receivables within one year -€6,076
down €6,076 (-17.0%), from €35,719 to €29,643
of which Trade receivables: -€6,336
- Current investments +€2,330
new in 2025: €2,330
- Tangible fixed assets +€1,455
new in 2025: €1,455
- Tax, wage and social debts -€9,746
down €9,746 (-50.8%), from €19,182 to €9,436
of which Taxes: -€12,820
- Profit (loss) carried forward -€7,651
new in 2025: -€7,651
- Trade debts +€1,422
up €1,422 (+417%), from €341 to €1,763
- Purchases and services +€86,739
new in 2025: €86,739
- Turnover +€78,592
new in 2025: €78,592
- Gross operating margin -€28,773
down €28,773, from €22,276 to -€6,497
- Taxes -€6,098
down €6,098 (-97.9%), from €6,230 to €132
- Financial charges -€1,635
down €1,635 (-96.8%), from €1,689 to €55
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,486 | €47,512 | -€15,975 | -25.2% |
| Fixed assets | 21/28 | €91 | €1,546 | +€1,455 | +1,603% |
| Tangible fixed assets | 22/27 | - | €1,455 | +€1,455 | |
| Furniture and vehicles | 24 | - | €1,455 | +€1,455 | |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €63,396 | €45,965 | -€17,430 | -27.5% |
| Amounts receivable within one year | 40/41 | €35,719 | €29,643 | -€6,076 | -17.0% |
| Trade receivables | 40 | €6,336 | €0 | -€6,336 | -100% |
| Other amounts receivable | 41 | €29,383 | €29,643 | +€260 | +0.9% |
| Current investments | 50/53 | - | €2,330 | +€2,330 | |
| Cash at bank and in hand | 54/58 | €27,677 | €13,993 | -€13,684 | -49.4% |
| Total equity and liabilities | 10/49 | €63,486 | €47,512 | -€15,975 | -25.2% |
| Equity | 10/15 | €43,963 | €36,312 | -€7,651 | -17.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €42,463 | €42,463 | = | 0.0% |
| Distributable reserves | 133 | €42,463 | €42,463 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,651 | -€7,651 | |
| Amounts payable | 17/49 | €19,523 | €11,200 | -€8,324 | -42.6% |
| Amounts payable within one year | 42/48 | €19,523 | €11,200 | -€8,324 | -42.6% |
| Trade debts | 44 | €341 | €1,763 | +€1,422 | +417% |
| Suppliers | 440/4 | €341 | €1,763 | +€1,422 | +417% |
| Taxes, remuneration and social security | 45 | €19,182 | €9,436 | -€9,746 | -50.8% |
| Taxes | 450/3 | €19,182 | €6,362 | -€12,820 | -66.8% |
| Remuneration and social security | 454/9 | - | €3,074 | +€3,074 | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Turnover | 70 | - | €78,592 | +€78,592 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €86,739 | +€86,739 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €255 | +€255 | |
| Other operating charges | 640/8 | €247 | €713 | +€466 | +188% |
| Gross operating margin | 9900 | €22,276 | -€6,497 | -€28,773 | |
| Operating profit (loss) | 9901 | €22,029 | -€7,464 | -€29,493 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,689 | €55 | -€1,635 | -96.8% |
| Recurring financial charges | 65 | €1,689 | €55 | -€1,635 | -96.8% |
| Profit (loss) for the period before taxes | 9903 | €20,339 | -€7,519 | -€27,858 | |
| Income taxes | 67/77 | €6,230 | €132 | -€6,098 | -97.9% |
| Profit (loss) for the period | 9904 | €14,109 | -€7,651 | -€21,760 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,109 | -€7,651 | -€21,760 |
Next steps
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 5 November 2026 via checked.be.