TECHNIQUES SPECIALES LEBLANC: 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.
TECHNIQUES SPECIALES LEBLANC
Largest movements
- Cash +€62,876
up €62,876 (+48,365,885%), from €0 to €62,876
mainly Receivables within one year (+€36,588) and Net result for the year (+€17,055)
- Receivables within one year -€36,588
down €36,588 (-41.8%), from €87,507 to €50,919
- Tangible fixed assets -€12,144
down €12,144 (-84.7%), from €14,345 to €2,202
- Stocks and contracts -€5,000
no longer reported in 2025 (was €5,000)
- Reserves +€17,000
up €17,000 (+26.2%), from €64,950 to €81,950
- Current portion of long-term debt -€7,705
no longer reported in 2025 (was €7,705)
- Tax, wage and social debts +€4,641
up €4,641 (+54.6%), from €8,503 to €13,144
- Short-term financial debts -€1,978
no longer reported in 2025 (was €1,978)
- Trade debts -€1,721
down €1,721 (-34.0%), from €5,070 to €3,349
- Gross operating margin +€28,440
up €28,440 (+135%), from €21,093 to €49,533
- Write-downs +€10,169
new in 2025: €10,169
- Taxes +€4,960
up €4,960 (+203%), from €2,438 to €7,398
- Depreciation +€852
up €852 (+6.5%), from €13,135 to €13,986
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 | €109,792 | €119,492 | +€9,701 | +8.8% |
| Fixed assets | 21/28 | €14,345 | €2,202 | -€12,144 | -84.7% |
| Tangible fixed assets | 22/27 | €14,345 | €2,202 | -€12,144 | -84.7% |
| Furniture and vehicles | 24 | €14,345 | €2,202 | -€12,144 | -84.7% |
| Current assets | 29/58 | €95,446 | €117,291 | +€21,845 | +22.9% |
| Stocks and contracts in progress | 3 | €5,000 | - | -€5,000 | |
| Stocks | 30/36 | €5,000 | - | -€5,000 | |
| Amounts receivable within one year | 40/41 | €87,507 | €50,919 | -€36,588 | -41.8% |
| Trade receivables | 40 | €87,507 | €50,919 | -€36,588 | -41.8% |
| Cash at bank and in hand | 54/58 | €0 | €62,876 | +€62,876 | +48,365,885% |
| Deferred charges and accrued income | 490/1 | €2,939 | €3,496 | +€557 | +18.9% |
| Total equity and liabilities | 10/49 | €109,792 | €119,492 | +€9,701 | +8.8% |
| Equity | 10/15 | €79,338 | €96,393 | +€17,055 | +21.5% |
| Contributions | 10/11 | €12,800 | €12,800 | = | 0.0% |
| Reserves | 13 | €64,950 | €81,950 | +€17,000 | +26.2% |
| Distributable reserves | 133 | €64,950 | €81,950 | +€17,000 | +26.2% |
| Profit (loss) carried forward | 14 | €1,588 | €1,643 | +€55 | +3.5% |
| Amounts payable | 17/49 | €30,453 | €23,099 | -€7,354 | -24.1% |
| Amounts payable within one year | 42/48 | €30,453 | €23,099 | -€7,354 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €7,705 | - | -€7,705 | |
| Financial debts | 43 | €1,978 | - | -€1,978 | |
| Credit institutions | 430/8 | €1,978 | - | -€1,978 | |
| Trade debts | 44 | €5,070 | €3,349 | -€1,721 | -34.0% |
| Suppliers | 440/4 | €5,070 | €3,349 | -€1,721 | -34.0% |
| Taxes, remuneration and social security | 45 | €8,503 | €13,144 | +€4,641 | +54.6% |
| Taxes | 450/3 | €8,503 | €13,144 | +€4,641 | +54.6% |
| Other amounts payable | 47/48 | €7,197 | €6,606 | -€591 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,135 | €13,986 | +€852 | +6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,169 | +€10,169 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €21,093 | €49,533 | +€28,440 | +135% |
| Operating profit (loss) | 9901 | €7,571 | €24,978 | +€17,407 | +230% |
| Financial charges | 65/66B | €730 | €525 | -€205 | -28.1% |
| Recurring financial charges | 65 | €730 | €525 | -€205 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €6,841 | €24,453 | +€17,612 | +257% |
| Income taxes | 67/77 | €2,438 | €7,398 | +€4,960 | +203% |
| Profit (loss) for the period | 9904 | €4,403 | €17,055 | +€12,652 | +287% |
| Profit (loss) for the period to be appropriated | 9905 | €4,403 | €17,055 | +€12,652 | +287% |
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 24 October 2026 via checked.be.