YVON LERUSSE: what changed
What changed
YVON LERUSSE
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
€5,664
2024 · -€10,149+€15,814
Equity
€38,399
2024 · €32,735+€5,664
Cash
€36,210
2024 · €41,242-€5,032
Balance sheet total
€64,867
2024 · €66,371-€1,504
Largest movements
Assets
- Receivables within one year +€10,291
up €10,291 (+170%), from €6,042 to €16,333
of which Trade receivables: +€10,000
- Tangible fixed assets -€6,930
down €6,930 (-47.0%), from €14,740 to €7,810
of which Furniture and vehicles: -€6,391
- Cash -€5,032
down €5,032 (-12.2%), from €41,242 to €36,210
mainly Receivables within one year (-€10,291) and Debts after one year (-€6,601)
Equity and liabilities
- Debts after one year -€6,601
down €6,601 (-74.8%), from €8,830 to €2,229
- Profit (loss) carried forward +€5,664
up €5,664 (+29.2%), from -€19,390 to -€13,726
Income statement
- Gross operating margin +€13,446
up €13,446 (+22.3%), from €60,329 to €73,775
- Depreciation -€2,723
down €2,723 (-28.2%), from €9,653 to €6,930
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.
Result 2024
-€10,149
Gross operating margin
+€13,446
Staff costs
-€588
Depreciation
+€2,723
Other operating charges
+€117
Other operating items
-€101
Financial income
+€125
Financial charges
+€102
Taxes
-€11
Result 2025
€5,664
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1,441
Investment
€0
Financing
-€6,473
Cash 2024
€41,242
From operations (derived)
+€1,441
Net result for the year
+€5,664
Depreciation
+€6,930
Stocks and contracts
+€42
Receivables within one year
-€10,291
Deferred charges and accrued income
-€209
Trade debts
-€223
Tax, wage and social debts
-€210
Other debts
-€362
Accrued charges and deferred income
+€100
Financing
-€6,473
Debts after one year
-€6,601
Current portion of long-term debt
+€128
Cash 2025
€36,210
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,371 | €64,867 | -€1,504 | -2.3% |
| Fixed assets | 21/28 | €14,740 | €7,810 | -€6,930 | -47.0% |
| Tangible fixed assets | 22/27 | €14,740 | €7,810 | -€6,930 | -47.0% |
| Plant, machinery and equipment | 23 | €539 | €0 | -€539 | -100% |
| Furniture and vehicles | 24 | €14,201 | €7,810 | -€6,391 | -45.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €51,631 | €57,057 | +€5,426 | +10.5% |
| Stocks and contracts in progress | 3 | €308 | €266 | -€42 | -13.7% |
| Stocks | 30/36 | €308 | €266 | -€42 | -13.7% |
| Amounts receivable within one year | 40/41 | €6,042 | €16,333 | +€10,291 | +170% |
| Trade receivables | 40 | €0 | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | €6,042 | €6,333 | +€291 | +4.8% |
| Cash at bank and in hand | 54/58 | €41,242 | €36,210 | -€5,032 | -12.2% |
| Deferred charges and accrued income | 490/1 | €4,039 | €4,248 | +€209 | +5.2% |
| Total equity and liabilities | 10/49 | €66,371 | €64,867 | -€1,504 | -2.3% |
| Equity | 10/15 | €32,735 | €38,399 | +€5,664 | +17.3% |
| Contributions | 10/11 | €20,500 | €20,500 | = | 0.0% |
| Reserves | 13 | €31,625 | €31,625 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,050 | €2,050 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,050 | €2,050 | = | 0.0% |
| Distributable reserves | 133 | €29,575 | €29,575 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,390 | -€13,726 | +€5,664 | +29.2% |
| Amounts payable | 17/49 | €33,636 | €26,467 | -€7,168 | -21.3% |
| Amounts payable after more than one year | 17 | €8,830 | €2,229 | -€6,601 | -74.8% |
| Financial debts | 170/4 | €8,830 | €2,229 | -€6,601 | -74.8% |
| Amounts payable within one year | 42/48 | €24,607 | €23,940 | -€667 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €6,473 | €6,601 | +€128 | +2.0% |
| Trade debts | 44 | €1,657 | €1,434 | -€223 | -13.5% |
| Suppliers | 440/4 | €1,657 | €1,434 | -€223 | -13.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,314 | €2,105 | -€210 | -9.1% |
| Taxes | 450/3 | €753 | €748 | -€5 | -0.7% |
| Remuneration and social security | 454/9 | €1,561 | €1,357 | -€204 | -13.1% |
| Other amounts payable | 47/48 | €14,163 | €13,801 | -€362 | -2.6% |
| Accrued charges and deferred income | 492/3 | €199 | €298 | +€100 | +50.1% |
| Remuneration, social security and pensions | 62 | €58,339 | €58,927 | +€588 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,653 | €6,930 | -€2,723 | -28.2% |
| Other operating charges | 640/8 | €1,813 | €1,696 | -€117 | -6.5% |
| Non-recurring operating charges | 66A | €75 | €176 | +€101 | +134% |
| Gross operating margin | 9900 | €60,329 | €73,775 | +€13,446 | +22.3% |
| Operating profit (loss) | 9901 | -€9,551 | €6,046 | +€15,597 | |
| Financial income | 75/76B | €103 | €228 | +€125 | +122% |
| Recurring financial income | 75 | €103 | €228 | +€125 | +122% |
| Financial charges | 65/66B | €485 | €383 | -€102 | -21.0% |
| Recurring financial charges | 65 | €485 | €383 | -€102 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,934 | €5,891 | +€15,825 | |
| Income taxes | 67/77 | €216 | €227 | +€11 | +5.1% |
| Profit (loss) for the period | 9904 | -€10,149 | €5,664 | +€15,814 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,149 | €5,664 | +€15,814 |
Next steps
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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 3 November 2026 via checked.be.