MAISON LECOQ: 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 LECOQ
Largest movements
- Stocks and contracts +€16,785
up €16,785 (+5.7%), from €293,712 to €310,496
- Cash -€9,321
down €9,321 (-95.4%), from €9,772 to €451
mainly Stocks and contracts (-€16,785) and Trade debts (-€10,897)
- Receivables within one year -€4,742
down €4,742 (-7.9%), from €60,115 to €55,373
of which Other amounts receivable: -€18,782
- Other debts +€16,746
up €16,746 (+45.7%), from €36,652 to €53,397
- Trade debts -€10,897
down €10,897 (-10.3%), from €105,854 to €94,958
- Advances received -€9,382
down €9,382 (-68.3%), from €13,743 to €4,360
- Staff costs -€23,693
no longer reported in 2025 (was €23,693)
- Gross operating margin -€20,444
down €20,444 (-59.3%), from €34,446 to €14,003
- Financial income -€2,555
down €2,555 (-99.5%), from €2,567 to €12
- Financial charges -€1,896
down €1,896 (-22.0%), from €8,604 to €6,708
- Write-downs +€1,253
no longer reported in 2025 (was -€1,253)
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 | €422,103 | €422,022 | -€81 | 0.0% |
| Fixed assets | 21/28 | €57,764 | €55,179 | -€2,585 | -4.5% |
| Tangible fixed assets | 22/27 | €18,164 | €15,579 | -€2,585 | -14.2% |
| Plant, machinery and equipment | 23 | €15,923 | €13,520 | -€2,403 | -15.1% |
| Furniture and vehicles | 24 | - | €241 | +€241 | |
| Other tangible fixed assets | 26 | €2,241 | €1,818 | -€423 | -18.9% |
| Financial fixed assets | 28 | €39,600 | €39,600 | = | 0.0% |
| Current assets | 29/58 | €364,339 | €366,843 | +€2,504 | +0.7% |
| Stocks and contracts in progress | 3 | €293,712 | €310,496 | +€16,785 | +5.7% |
| Stocks | 30/36 | €293,712 | €310,496 | +€16,785 | +5.7% |
| Amounts receivable within one year | 40/41 | €60,115 | €55,373 | -€4,742 | -7.9% |
| Trade receivables | 40 | €38,851 | €52,891 | +€14,040 | +36.1% |
| Other amounts receivable | 41 | €21,264 | €2,482 | -€18,782 | -88.3% |
| Cash at bank and in hand | 54/58 | €9,772 | €451 | -€9,321 | -95.4% |
| Deferred charges and accrued income | 490/1 | €740 | €522 | -€217 | -29.4% |
| Total equity and liabilities | 10/49 | €422,103 | €422,022 | -€81 | 0.0% |
| Equity | 10/15 | €205,170 | €207,320 | +€2,150 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,347 | €41,496 | +€2,150 | +5.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,487 | €39,636 | +€2,150 | +5.7% |
| Profit (loss) carried forward | 14 | €147,223 | €147,223 | = | 0.0% |
| Amounts payable | 17/49 | €216,933 | €214,702 | -€2,230 | -1.0% |
| Amounts payable within one year | 42/48 | €216,933 | €214,702 | -€2,230 | -1.0% |
| Financial debts | 43 | €52,353 | €52,506 | +€153 | +0.3% |
| Credit institutions | 430/8 | €52,353 | €52,506 | +€153 | +0.3% |
| Trade debts | 44 | €105,854 | €94,958 | -€10,897 | -10.3% |
| Suppliers | 440/4 | €105,854 | €94,958 | -€10,897 | -10.3% |
| Advances received on contracts in progress | 46 | €13,743 | €4,360 | -€9,382 | -68.3% |
| Taxes, remuneration and social security | 45 | €8,331 | €9,481 | +€1,150 | +13.8% |
| Taxes | 450/3 | €8,331 | €9,481 | +€1,150 | +13.8% |
| Other amounts payable | 47/48 | €36,652 | €53,397 | +€16,746 | +45.7% |
| Non-recurring operating income | 76A | €11,460 | - | -€11,460 | |
| Remuneration, social security and pensions | 62 | €23,693 | - | -€23,693 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,916 | €4,069 | +€1,153 | +39.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,253 | - | +€1,253 | |
| Other operating charges | 640/8 | €1,116 | €726 | -€390 | -35.0% |
| Non-recurring operating charges | 66A | - | €147 | +€147 | |
| Gross operating margin | 9900 | €34,446 | €14,003 | -€20,444 | -59.3% |
| Operating profit (loss) | 9901 | €7,974 | €9,061 | +€1,088 | +13.6% |
| Financial income | 75/76B | €2,567 | €12 | -€2,555 | -99.5% |
| Recurring financial income | 75 | €2,567 | €12 | -€2,555 | -99.5% |
| Financial charges | 65/66B | €8,604 | €6,708 | -€1,896 | -22.0% |
| Recurring financial charges | 65 | €8,604 | €6,708 | -€1,896 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €1,936 | €2,365 | +€429 | +22.1% |
| Income taxes | 67/77 | €339 | €215 | -€124 | -36.5% |
| Profit (loss) for the period | 9904 | €1,598 | €2,150 | +€552 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,598 | €2,150 | +€552 | +34.6% |
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 20 October 2026 via checked.be.