LECOMTE: what changed
LECOMTE
Largest movements
- Cash -€191,417
down €191,417 (-89.9%), from €212,880 to €21,463
mainly Investment in fixed assets (net) (-€191,535) and Net result for the year (-€21,278)
- Tangible fixed assets +€164,921
up €164,921 (+176%), from €93,783 to €258,703
of which Land and buildings: +€191,535
- Profit (loss) carried forward -€15,998
down €15,998 (-13.1%), from €122,455 to €106,457
- Reserves -€5,280
down €5,280 (-2.9%), from €180,372 to €175,092
of which Tax-exempt reserves: -€5,280
- Gross operating margin -€13,282
down €13,282 (-88.8%), from €14,964 to €1,682
- Depreciation -€7,328
down €7,328 (-21.6%), from €33,942 to €26,614
- Financial income +€2,136
up €2,136 (+1,013%), from €211 to €2,347
- Taxes -€393
no longer reported in 2024 (was €393)
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €331,184 | €306,956 | -€24,228 | -7.3% |
| Fixed assets | 21/28 | €93,783 | €258,703 | +€164,921 | +176% |
| Tangible fixed assets | 22/27 | €93,783 | €258,703 | +€164,921 | +176% |
| Land and buildings | 22 | €41,523 | €233,058 | +€191,535 | +461% |
| Plant, machinery and equipment | 23 | €190 | €39 | -€151 | -79.5% |
| Furniture and vehicles | 24 | €52,070 | €25,607 | -€26,464 | -50.8% |
| Current assets | 29/58 | €237,401 | €48,252 | -€189,149 | -79.7% |
| Amounts receivable within one year | 40/41 | €24,520 | €24,778 | +€259 | +1.1% |
| Trade receivables | 40 | €17,375 | €24,778 | +€7,404 | +42.6% |
| Other amounts receivable | 41 | €7,145 | - | -€7,145 | |
| Cash at bank and in hand | 54/58 | €212,880 | €21,463 | -€191,417 | -89.9% |
| Deferred charges and accrued income | 490/1 | €1 | €2,011 | +€2,009 | +163,356% |
| Total equity and liabilities | 10/49 | €331,184 | €306,956 | -€24,228 | -7.3% |
| Equity | 10/15 | €323,287 | €302,009 | -€21,278 | -6.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €180,372 | €175,092 | -€5,280 | -2.9% |
| Tax-exempt reserves | 132 | €10,372 | €5,092 | -€5,280 | -50.9% |
| Distributable reserves | 133 | €170,000 | €170,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,455 | €106,457 | -€15,998 | -13.1% |
| Provisions and deferred taxes | 16 | €2,593 | €1,273 | -€1,320 | -50.9% |
| Deferred taxes | 168 | €2,593 | €1,273 | -€1,320 | -50.9% |
| Amounts payable | 17/49 | €5,304 | €3,674 | -€1,630 | -30.7% |
| Amounts payable within one year | 42/48 | €5,304 | €3,674 | -€1,630 | -30.7% |
| Financial debts | 43 | €2,153 | - | -€2,153 | |
| Credit institutions | 430/8 | €2,153 | - | -€2,153 | |
| Trade debts | 44 | - | €124 | +€124 | |
| Suppliers | 440/4 | - | €124 | +€124 | |
| Taxes, remuneration and social security | 45 | €3,151 | €3,549 | +€399 | +12.7% |
| Taxes | 450/3 | €3,151 | €3,549 | +€399 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,942 | €26,614 | -€7,328 | -21.6% |
| Gross operating margin | 9900 | €14,964 | €1,682 | -€13,282 | -88.8% |
| Operating profit (loss) | 9901 | -€18,978 | -€24,933 | -€5,955 | -31.4% |
| Financial income | 75/76B | €211 | €2,347 | +€2,136 | +1,013% |
| Recurring financial income | 75 | €211 | €2,347 | +€2,136 | +1,013% |
| Financial charges | 65/66B | €42 | €12 | -€29 | -70.3% |
| Recurring financial charges | 65 | €42 | €12 | -€29 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,809 | -€22,598 | -€3,789 | -20.1% |
| Transfer from deferred taxes | 780 | - | €1,320 | +€1,320 | |
| Income taxes | 67/77 | €393 | - | -€393 | |
| Profit (loss) for the period | 9904 | -€19,202 | -€21,278 | -€2,076 | -10.8% |
| Transfer from tax-exempt reserves | 789 | - | €5,280 | +€5,280 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,202 | -€15,998 | +€3,204 | +16.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.