S. LECLERE & CONSULTANTS: what changed
S. LECLERE & CONSULTANTS
Largest movements
- Cash +€48,194
up €48,194 (+50.6%), from €95,243 to €143,437
mainly Receivables within one year (+€33,416) and Net result for the year (+€30,017)
- Receivables within one year -€33,416
down €33,416 (-98.3%), from €33,977 to €561
of which Trade receivables: -€30,317
- Tangible fixed assets -€11,907
down €11,907 (-28.3%), from €42,007 to €30,100
- Deferred charges and accrued income +€7,270
up €7,270 (+319%), from €2,282 to €9,552
- Financial fixed assets -€3,600
down €3,600 (-98.3%), from €3,662 to €62
- Reserves +€30,017
up €30,017 (+45.2%), from €66,380 to €96,397
- Tax, wage and social debts -€14,516
down €14,516 (-53.7%), from €27,041 to €12,525
of which Remuneration and social security: -€11,153
- Debts after one year -€10,391
down €10,391 (-37.3%), from €27,847 to €17,456
- Staff costs -€81,119
down €81,119 (-81.9%), from €99,050 to €17,931
- Gross operating margin -€18,645
down €18,645 (-21.2%), from €88,141 to €69,496
- Taxes +€7,951
up €7,951 (+6,854%), from €116 to €8,067
- Depreciation -€1,042
down €1,042 (-8.0%), from €12,949 to €11,907
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 | €177,171 | €183,712 | +€6,541 | +3.7% |
| Fixed assets | 21/28 | €45,669 | €30,162 | -€15,507 | -34.0% |
| Tangible fixed assets | 22/27 | €42,007 | €30,100 | -€11,907 | -28.3% |
| Furniture and vehicles | 24 | €42,007 | €30,100 | -€11,907 | -28.3% |
| Financial fixed assets | 28 | €3,662 | €62 | -€3,600 | -98.3% |
| Current assets | 29/58 | €131,502 | €153,550 | +€22,048 | +16.8% |
| Amounts receivable within one year | 40/41 | €33,977 | €561 | -€33,416 | -98.3% |
| Trade receivables | 40 | €30,878 | €561 | -€30,317 | -98.2% |
| Other amounts receivable | 41 | €3,099 | - | -€3,099 | |
| Cash at bank and in hand | 54/58 | €95,243 | €143,437 | +€48,194 | +50.6% |
| Deferred charges and accrued income | 490/1 | €2,282 | €9,552 | +€7,270 | +319% |
| Total equity and liabilities | 10/49 | €177,171 | €183,712 | +€6,541 | +3.7% |
| Equity | 10/15 | €112,356 | €142,373 | +€30,017 | +26.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €66,380 | €96,397 | +€30,017 | +45.2% |
| Distributable reserves | 133 | €66,380 | €96,397 | +€30,017 | +45.2% |
| Profit (loss) carried forward | 14 | €33,576 | €33,576 | = | 0.0% |
| Amounts payable | 17/49 | €64,815 | €41,339 | -€23,476 | -36.2% |
| Amounts payable after more than one year | 17 | €27,847 | €17,456 | -€10,391 | -37.3% |
| Financial debts | 170/4 | €27,847 | €17,456 | -€10,391 | -37.3% |
| Amounts payable within one year | 42/48 | €36,968 | €23,341 | -€13,627 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €9,927 | €10,391 | +€464 | +4.7% |
| Trade debts | 44 | - | €38 | +€38 | |
| Suppliers | 440/4 | - | €38 | +€38 | |
| Taxes, remuneration and social security | 45 | €27,041 | €12,525 | -€14,516 | -53.7% |
| Taxes | 450/3 | €15,888 | €12,525 | -€3,363 | -21.2% |
| Remuneration and social security | 454/9 | €11,153 | - | -€11,153 | |
| Other amounts payable | 47/48 | - | €387 | +€387 | |
| Accrued charges and deferred income | 492/3 | - | €542 | +€542 | |
| Remuneration, social security and pensions | 62 | €99,050 | €17,931 | -€81,119 | -81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,949 | €11,907 | -€1,042 | -8.0% |
| Other operating charges | 640/8 | €1,010 | €364 | -€646 | -64.0% |
| Gross operating margin | 9900 | €88,141 | €69,496 | -€18,645 | -21.2% |
| Operating profit (loss) | 9901 | -€24,868 | €39,294 | +€64,162 | |
| Financial income | 75/76B | €667 | €515 | -€152 | -22.8% |
| Recurring financial income | 75 | €667 | €515 | -€152 | -22.8% |
| Financial charges | 65/66B | €2,531 | €1,725 | -€806 | -31.8% |
| Recurring financial charges | 65 | €2,531 | €1,725 | -€806 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | -€26,732 | €38,084 | +€64,816 | |
| Income taxes | 67/77 | €116 | €8,067 | +€7,951 | +6,854% |
| Profit (loss) for the period | 9904 | -€26,848 | €30,017 | +€56,865 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,848 | €30,017 | +€56,865 |
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 7 November 2026 via checked.be.