Maison LECLERCQ: what changed
What changed
Maison LECLERCQ
NACE 47.621, Retail sale of newspapers and periodicals
filed annual accounts (NBB)
Net result for the year
€41,469
2024 · €29,675+€11,793
Equity
€112,254
2024 · €70,786+€41,469
Cash
€37,615
2024 · €12,018+€25,596
Balance sheet total
€165,830
2024 · €149,438+€16,391
Largest movements
Assets
- Cash +€25,596
up €25,596 (+213%), from €12,018 to €37,615
mainly Net result for the year (+€41,469) and Stocks and contracts (+€11,703)
- Stocks and contracts -€11,703
down €11,703 (-9.1%), from €129,136 to €117,433
- Receivables within one year +€1,932
up €1,932 (+75.2%), from €2,568 to €4,501
of which Trade receivables: +€1,486
Equity and liabilities
- Profit (loss) carried forward +€41,469
new in 2025: €41,469
- Other debts -€13,031
down €13,031 (-25.4%), from €51,227 to €38,196
- Current portion of long-term debt -€7,574
down €7,574 (-100%), from €7,574 to €0
- Tax, wage and social debts -€2,117
down €2,117 (-31.9%), from €6,640 to €4,524
of which Remuneration and social security: -€2,618
Income statement
- Staff costs -€11,184
down €11,184 (-29.8%), from €37,521 to €26,336
- Gross operating margin +€2,592
up €2,592 (+3.1%), from €82,329 to €84,921
- Taxes +€1,835
up €1,835 (+17.1%), from €10,742 to €12,577
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
€29,675
Gross operating margin
+€2,592
Staff costs
+€11,184
Depreciation
-€253
Other operating charges
+€110
Financial charges
-€6
Taxes
-€1,835
Result 2025
€41,469
raises the resultlowers the result
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
+€34,863
Investment
-€1,681
Financing
-€7,586
Cash 2024
€12,018
From operations (derived)
+€34,863
Net result for the year
+€41,469
Depreciation
+€668
Stocks and contracts
+€11,703
Receivables within one year
-€1,932
Deferred charges and accrued income
+€448
Trade debts
-€1,583
Tax, wage and social debts
-€2,117
Advances received
-€110
Other debts
-€13,031
Accrued charges and deferred income
-€651
Investment (derived)
-€1,681
Investment in fixed assets (net)
-€1,681
Financing
-€7,586
Current portion of long-term debt
-€7,574
Short-term financial debts
-€12
Cash 2025
€37,615
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,438 | €165,830 | +€16,391 | +11.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,668 | €3,681 | +€1,013 | +38.0% |
| Tangible fixed assets | 22/27 | €2,408 | €3,421 | +€1,013 | +42.1% |
| Furniture and vehicles | 24 | €1,794 | €2,957 | +€1,163 | +64.9% |
| Other tangible fixed assets | 26 | €614 | €463 | -€150 | -24.5% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €146,770 | €162,149 | +€15,378 | +10.5% |
| Stocks and contracts in progress | 3 | €129,136 | €117,433 | -€11,703 | -9.1% |
| Stocks | 30/36 | €129,136 | €117,433 | -€11,703 | -9.1% |
| Amounts receivable within one year | 40/41 | €2,568 | €4,501 | +€1,932 | +75.2% |
| Trade receivables | 40 | €2,548 | €4,034 | +€1,486 | +58.3% |
| Other amounts receivable | 41 | €20 | €467 | +€446 | +2,192% |
| Cash at bank and in hand | 54/58 | €12,018 | €37,615 | +€25,596 | +213% |
| Deferred charges and accrued income | 490/1 | €3,048 | €2,600 | -€448 | -14.7% |
| Total equity and liabilities | 10/49 | €149,438 | €165,830 | +€16,391 | +11.0% |
| Equity | 10/15 | €70,786 | €112,254 | +€41,469 | +58.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €52,236 | €52,236 | = | 0.0% |
| Distributable reserves | 133 | €52,236 | €52,236 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €41,469 | +€41,469 | |
| Amounts payable | 17/49 | €78,653 | €53,575 | -€25,077 | -31.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €78,002 | €53,575 | -€24,426 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €7,574 | €0 | -€7,574 | -100% |
| Financial debts | 43 | €4,709 | €4,697 | -€12 | -0.3% |
| Credit institutions | 430/8 | €4,709 | €4,697 | -€12 | -0.3% |
| Trade debts | 44 | €7,742 | €6,159 | -€1,583 | -20.4% |
| Suppliers | 440/4 | €7,742 | €6,159 | -€1,583 | -20.4% |
| Advances received on contracts in progress | 46 | €110 | €0 | -€110 | -100% |
| Taxes, remuneration and social security | 45 | €6,640 | €4,524 | -€2,117 | -31.9% |
| Taxes | 450/3 | €1,372 | €1,874 | +€502 | +36.6% |
| Remuneration and social security | 454/9 | €5,268 | €2,650 | -€2,618 | -49.7% |
| Other amounts payable | 47/48 | €51,227 | €38,196 | -€13,031 | -25.4% |
| Accrued charges and deferred income | 492/3 | €651 | €0 | -€651 | -100% |
| Remuneration, social security and pensions | 62 | €37,521 | €26,336 | -€11,184 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €415 | €668 | +€253 | +60.9% |
| Other operating charges | 640/8 | €783 | €673 | -€110 | -14.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €82,329 | €84,921 | +€2,592 | +3.1% |
| Operating profit (loss) | 9901 | €43,610 | €57,244 | +€13,634 | +31.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,193 | €3,198 | +€6 | +0.2% |
| Recurring financial charges | 65 | €3,193 | €3,198 | +€6 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €40,418 | €54,046 | +€13,628 | +33.7% |
| Income taxes | 67/77 | €10,742 | €12,577 | +€1,835 | +17.1% |
| Profit (loss) for the period | 9904 | €29,675 | €41,469 | +€11,793 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,675 | €41,469 | +€11,793 | +39.7% |
Next steps
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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 2 November 2026 via checked.be.