MAISON LECOCQ: 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.
MAISON LECOCQ
Largest movements
- Tangible fixed assets +€28,330
up €28,330 (+290%), from €9,767 to €38,097
of which Furniture and vehicles: +€21,028
- Intangible fixed assets +€16,290
new in 2024: €16,290
- Stocks and contracts +€13,613
up €13,613 (+51.3%), from €26,554 to €40,167
- Receivables within one year +€8,091
up €8,091 (+2,220%), from €364 to €8,456
of which Trade receivables: +€8,091
- Cash +€4,022
up €4,022 (+471%), from €854 to €4,876
mainly Other debts (+€57,817) and Trade debts (+€43,226)
- Other debts +€57,817
up €57,817 (+77.1%), from €75,023 to €132,839
- Trade debts +€43,226
up €43,226 (+1,498%), from €2,886 to €46,112
- Profit (loss) carried forward -€37,936
down €37,936 (-13.1%), from -€290,537 to -€328,473
- Tax, wage and social debts +€7,672
up €7,672 (+266%), from €2,880 to €10,552
of which Remuneration and social security: +€10,000
- Gross operating margin -€20,004
down €20,004 (-158%), from -€12,621 to -€32,625
- Depreciation +€3,441
up €3,441 (+357%), from €964 to €4,405
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,145 | €108,924 | +€70,780 | +186% |
| Fixed assets | 21/28 | €9,767 | €54,387 | +€44,620 | +457% |
| Intangible fixed assets | 21 | - | €16,290 | +€16,290 | |
| Tangible fixed assets | 22/27 | €9,767 | €38,097 | +€28,330 | +290% |
| Plant, machinery and equipment | 23 | €8,349 | €15,652 | +€7,302 | +87.5% |
| Furniture and vehicles | 24 | €1,418 | €22,446 | +€21,028 | +1,483% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €28,377 | €54,537 | +€26,159 | +92.2% |
| Stocks and contracts in progress | 3 | €26,554 | €40,167 | +€13,613 | +51.3% |
| Stocks | 30/36 | €26,554 | €40,167 | +€13,613 | +51.3% |
| Amounts receivable within one year | 40/41 | €364 | €8,456 | +€8,091 | +2,220% |
| Trade receivables | 40 | €364 | €8,456 | +€8,091 | +2,220% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €854 | €4,876 | +€4,022 | +471% |
| Deferred charges and accrued income | 490/1 | €605 | €1,037 | +€432 | +71.5% |
| Total equity and liabilities | 10/49 | €38,145 | €108,924 | +€70,780 | +186% |
| Equity | 10/15 | -€42,644 | -€80,580 | -€37,936 | -89.0% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€290,537 | -€328,473 | -€37,936 | -13.1% |
| Amounts payable | 17/49 | €80,788 | €189,504 | +€108,716 | +135% |
| Amounts payable within one year | 42/48 | €80,788 | €189,504 | +€108,716 | +135% |
| Trade debts | 44 | €2,886 | €46,112 | +€43,226 | +1,498% |
| Suppliers | 440/4 | €2,886 | €46,112 | +€43,226 | +1,498% |
| Taxes, remuneration and social security | 45 | €2,880 | €10,552 | +€7,672 | +266% |
| Taxes | 450/3 | €2,880 | €552 | -€2,328 | -80.8% |
| Remuneration and social security | 454/9 | €0 | €10,000 | +€10,000 | |
| Other amounts payable | 47/48 | €75,023 | €132,839 | +€57,817 | +77.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €964 | €4,405 | +€3,441 | +357% |
| Other operating charges | 640/8 | €533 | €650 | +€117 | +21.9% |
| Gross operating margin | 9900 | -€12,621 | -€32,625 | -€20,004 | -158% |
| Operating profit (loss) | 9901 | -€14,118 | -€37,680 | -€23,561 | -167% |
| Financial income | 75/76B | €1 | €72 | +€72 | +14,308% |
| Recurring financial income | 75 | €1 | €72 | +€72 | +14,308% |
| Financial charges | 65/66B | €166 | €328 | +€162 | +97.8% |
| Recurring financial charges | 65 | €166 | €328 | +€162 | +97.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,284 | -€37,936 | -€23,652 | -166% |
| Profit (loss) for the period | 9904 | -€14,284 | -€37,936 | -€23,652 | -166% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,284 | -€37,936 | -€23,652 | -166% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.