ZEN 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.
ZEN LECOMTE
Largest movements
- Cash +€734
up €734 (+11.4%), from €6,436 to €7,170
mainly Net result for the year (+€902) and Other debts (+€884)
- Tangible fixed assets -€474
down €474 (-3.1%), from €15,323 to €14,849
- Tax, wage and social debts -€1,430
down €1,430 (-69.6%), from €2,054 to €625
- Profit (loss) carried forward +€902
up €902 (+6.1%), from -€14,822 to -€13,920
- Other debts +€884
up €884 (+5.2%), from €17,166 to €18,051
- Gross operating margin -€348
down €348 (-10.6%), from €3,281 to €2,933
- Depreciation -€137
down €137 (-22.5%), from €612 to €474
- Other operating charges -€82
down €82 (-12.5%), from €653 to €572
- Taxes -€76
down €76 (-8.9%), from €849 to €773
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.
Cash bridge derived
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 | €24,876 | €25,239 | +€363 | +1.5% |
| Fixed assets | 21/28 | €15,353 | €14,879 | -€474 | -3.1% |
| Tangible fixed assets | 22/27 | €15,323 | €14,849 | -€474 | -3.1% |
| Land and buildings | 22 | €15,323 | €14,849 | -€474 | -3.1% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €9,523 | €10,360 | +€837 | +8.8% |
| Amounts receivable within one year | 40/41 | €29 | €53 | +€24 | +84.2% |
| Other amounts receivable | 41 | €29 | €53 | +€24 | +84.2% |
| Cash at bank and in hand | 54/58 | €6,436 | €7,170 | +€734 | +11.4% |
| Deferred charges and accrued income | 490/1 | €3,058 | €3,137 | +€79 | +2.6% |
| Total equity and liabilities | 10/49 | €24,876 | €25,239 | +€363 | +1.5% |
| Equity | 10/15 | €5,638 | €6,540 | +€902 | +16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€14,822 | -€13,920 | +€902 | +6.1% |
| Amounts payable | 17/49 | €19,238 | €18,699 | -€539 | -2.8% |
| Amounts payable within one year | 42/48 | €19,238 | €18,692 | -€545 | -2.8% |
| Trade debts | 44 | €17 | €17 | = | 0.0% |
| Suppliers | 440/4 | €17 | €17 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,054 | €625 | -€1,430 | -69.6% |
| Taxes | 450/3 | €2,054 | €625 | -€1,430 | -69.6% |
| Other amounts payable | 47/48 | €17,166 | €18,051 | +€884 | +5.2% |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €612 | €474 | -€137 | -22.5% |
| Other operating charges | 640/8 | €653 | €572 | -€82 | -12.5% |
| Gross operating margin | 9900 | €3,281 | €2,933 | -€348 | -10.6% |
| Operating profit (loss) | 9901 | €2,016 | €1,887 | -€129 | -6.4% |
| Financial charges | 65/66B | €219 | €212 | -€7 | -3.3% |
| Recurring financial charges | 65 | €219 | €212 | -€7 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €1,796 | €1,675 | -€121 | -6.8% |
| Income taxes | 67/77 | €849 | €773 | -€76 | -8.9% |
| Profit (loss) for the period | 9904 | €948 | €902 | -€46 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €948 | €902 | -€46 | -4.8% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.