POL LESCOT & ASSOCIES: what changed
POL LESCOT & ASSOCIES
Largest movements
- Tangible fixed assets -€31,566
down €31,566 (-8.9%), from €353,919 to €322,352
of which Plant, machinery and equipment: -€16,281
- Cash -€14,521
down €14,521 (-91.1%), from €15,942 to €1,421
mainly Net result for the year (-€33,617) and Current portion of long-term debt (-€30,209)
- Receivables within one year -€11,759
down €11,759 (-100%), from €11,759 to €0
- Profit (loss) carried forward -€33,617
down €33,617 (-10.8%), from €312,209 to €278,591
- Current portion of long-term debt -€30,209
down €30,209 (-100%), from €30,209 to €0
- Other debts +€8,130
new in 2025: €8,130
- Gross operating margin -€6,400
down €6,400 (-81.2%), from €7,884 to €1,484
- Financial charges -€1,801
down €1,801 (-68.0%), from €2,647 to €846
- Depreciation -€920
down €920 (-2.8%), from €32,487 to €31,567
- Financial income -€452
down €452 (-100%), from €452 to €0
- Other operating charges -€201
down €201 (-6.9%), from €2,888 to €2,687
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 | €381,757 | €323,911 | -€57,846 | -15.2% |
| Fixed assets | 21/28 | €353,919 | €322,352 | -€31,566 | -8.9% |
| Tangible fixed assets | 22/27 | €353,919 | €322,352 | -€31,566 | -8.9% |
| Land and buildings | 22 | €181,833 | €168,485 | -€13,348 | -7.3% |
| Plant, machinery and equipment | 23 | €169,433 | €153,152 | -€16,281 | -9.6% |
| Furniture and vehicles | 24 | €2,653 | €715 | -€1,937 | -73.0% |
| Current assets | 29/58 | €27,838 | €1,558 | -€26,280 | -94.4% |
| Amounts receivable within one year | 40/41 | €11,759 | €0 | -€11,759 | -100% |
| Other amounts receivable | 41 | €11,759 | €0 | -€11,759 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €15,942 | €1,421 | -€14,521 | -91.1% |
| Deferred charges and accrued income | 490/1 | €137 | €137 | = | 0.0% |
| Total equity and liabilities | 10/49 | €381,757 | €323,911 | -€57,846 | -15.2% |
| Equity | 10/15 | €344,110 | €310,493 | -€33,617 | -9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,302 | €13,302 | = | 0.0% |
| 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 | €11,442 | €11,442 | = | 0.0% |
| Profit (loss) carried forward | 14 | €312,209 | €278,591 | -€33,617 | -10.8% |
| Amounts payable | 17/49 | €37,647 | €13,418 | -€24,229 | -64.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €34,828 | €13,418 | -€21,410 | -61.5% |
| Current portion of amounts payable after more than one year | 42 | €30,209 | €0 | -€30,209 | -100% |
| Trade debts | 44 | €4,587 | €5,288 | +€700 | +15.3% |
| Suppliers | 440/4 | €4,587 | €5,288 | +€700 | +15.3% |
| Taxes, remuneration and social security | 45 | €32 | €0 | -€32 | -100% |
| Taxes | 450/3 | €32 | €0 | -€32 | -100% |
| Other amounts payable | 47/48 | - | €8,130 | +€8,130 | |
| Accrued charges and deferred income | 492/3 | €2,819 | €0 | -€2,819 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,487 | €31,567 | -€920 | -2.8% |
| Other operating charges | 640/8 | €2,888 | €2,687 | -€201 | -6.9% |
| Gross operating margin | 9900 | €7,884 | €1,484 | -€6,400 | -81.2% |
| Operating profit (loss) | 9901 | -€27,492 | -€32,771 | -€5,279 | -19.2% |
| Financial income | 75/76B | €452 | €0 | -€452 | -100% |
| Recurring financial income | 75 | €452 | €0 | -€452 | -100% |
| Financial charges | 65/66B | €2,647 | €846 | -€1,801 | -68.0% |
| Recurring financial charges | 65 | €2,647 | €846 | -€1,801 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,687 | -€33,617 | -€3,930 | -13.2% |
| Income taxes | 67/77 | €67 | €0 | -€67 | -100% |
| Profit (loss) for the period | 9904 | -€29,753 | -€33,617 | -€3,864 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,753 | -€33,617 | -€3,864 | -13.0% |
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 2 November 2026 via checked.be.