TERRASSEMENT LECOMTE: 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.
TERRASSEMENT LECOMTE
Largest movements
- Receivables within one year +€34,939
up €34,939 (+1,140%), from €3,065 to €38,004
of which Other amounts receivable: +€22,659
- Cash +€1,407
up €1,407 (+366%), from €385 to €1,792
mainly Net result for the year (+€27,008) and Tax, wage and social debts (+€10,092)
- Tangible fixed assets +€526
up €526 (+17.9%), from €2,937 to €3,463
of which Plant, machinery and equipment: +€1,180
- Reserves +€26,447
new in 2025: €26,447
- Tax, wage and social debts +€10,092
up €10,092 (+286%), from €3,535 to €13,626
- Other debts -€896
no longer reported in 2025 (was €896)
- Trade debts +€669
up €669 (+3,873%), from €17 to €687
- Profit (loss) carried forward +€561
no longer reported in 2025 (was -€561)
- Gross operating margin +€36,312
up €36,312 (+2,034%), from €1,785 to €38,097
- Taxes +€10,136
new in 2025: €10,136
- Financial charges -€1,784
down €1,784 (-90.7%), from €1,967 to €183
- Depreciation +€438
up €438 (+132%), from €331 to €770
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 | €6,387 | €43,259 | +€36,873 | +577% |
| Fixed assets | 21/28 | €2,937 | €3,463 | +€526 | +17.9% |
| Tangible fixed assets | 22/27 | €2,937 | €3,463 | +€526 | +17.9% |
| Plant, machinery and equipment | 23 | - | €1,180 | +€1,180 | |
| Furniture and vehicles | 24 | €2,937 | €2,283 | -€654 | -22.3% |
| Current assets | 29/58 | €3,450 | €39,796 | +€36,346 | +1,053% |
| Amounts receivable within one year | 40/41 | €3,065 | €38,004 | +€34,939 | +1,140% |
| Trade receivables | 40 | €2,818 | €15,098 | +€12,280 | +436% |
| Other amounts receivable | 41 | €248 | €22,907 | +€22,659 | +9,147% |
| Cash at bank and in hand | 54/58 | €385 | €1,792 | +€1,407 | +366% |
| Total equity and liabilities | 10/49 | €6,387 | €43,259 | +€36,873 | +577% |
| Equity | 10/15 | €1,939 | €28,947 | +€27,008 | +1,393% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €26,447 | +€26,447 | |
| Distributable reserves | 133 | - | €26,447 | +€26,447 | |
| Profit (loss) carried forward | 14 | -€561 | - | +€561 | |
| Amounts payable | 17/49 | €4,448 | €14,313 | +€9,865 | +222% |
| Amounts payable within one year | 42/48 | €4,448 | €14,313 | +€9,865 | +222% |
| Trade debts | 44 | €17 | €687 | +€669 | +3,873% |
| Suppliers | 440/4 | €17 | €687 | +€669 | +3,873% |
| Taxes, remuneration and social security | 45 | €3,535 | €13,626 | +€10,092 | +286% |
| Taxes | 450/3 | €3,535 | €13,626 | +€10,092 | +286% |
| Other amounts payable | 47/48 | €896 | - | -€896 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €331 | €770 | +€438 | +132% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €1,785 | €38,097 | +€36,312 | +2,034% |
| Operating profit (loss) | 9901 | €1,404 | €37,327 | +€35,923 | +2,559% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,967 | €183 | -€1,784 | -90.7% |
| Recurring financial charges | 65 | €1,967 | €183 | -€1,784 | -90.7% |
| Profit (loss) for the period before taxes | 9903 | -€561 | €37,144 | +€37,705 | |
| Income taxes | 67/77 | - | €10,136 | +€10,136 | |
| Profit (loss) for the period | 9904 | -€561 | €27,008 | +€27,569 | |
| Profit (loss) for the period to be appropriated | 9905 | -€561 | €27,008 | +€27,569 |
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 18 October 2026 via checked.be.