Benjamin Lejeune CONSTRUCTION: 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.
Benjamin Lejeune CONSTRUCTION
Largest movements
- Cash +€40,898
up €40,898 (+39.6%), from €103,150 to €144,048
mainly Net result for the year (+€61,557) and Depreciation (+€15,265)
- Receivables within one year +€32,258
up €32,258 (+142%), from €22,649 to €54,906
of which Trade receivables: +€44,803
- Tangible fixed assets -€7,256
down €7,256 (-18.8%), from €38,499 to €31,244
of which Plant, machinery and equipment: -€7,019
- Reserves +€61,557
up €61,557 (+64.8%), from €95,049 to €156,605
- Other debts +€14,923
up €14,923 (+84.3%), from €17,699 to €32,622
- Debts after one year -€9,407
down €9,407 (-47.3%), from €19,866 to €10,460
- Tax, wage and social debts +€4,007
up €4,007 (+137%), from €2,925 to €6,932
- Current portion of long-term debt -€3,071
down €3,071 (-24.6%), from €12,477 to €9,407
- Gross operating margin +€40,276
up €40,276 (+65.4%), from €61,584 to €101,859
- Taxes +€10,652
up €10,652 (+85.9%), from €12,405 to €23,057
- Financial income -€1,606
down €1,606 (-99.4%), from €1,616 to €10
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 | €177,226 | €244,102 | +€66,876 | +37.7% |
| Formation expenses | 20 | €456 | - | -€456 | |
| Fixed assets | 21/28 | €38,499 | €31,244 | -€7,256 | -18.8% |
| Tangible fixed assets | 22/27 | €38,499 | €31,244 | -€7,256 | -18.8% |
| Plant, machinery and equipment | 23 | €30,850 | €23,831 | -€7,019 | -22.8% |
| Furniture and vehicles | 24 | €7,649 | €7,413 | -€236 | -3.1% |
| Current assets | 29/58 | €138,270 | €212,858 | +€74,588 | +53.9% |
| Stocks and contracts in progress | 3 | €12,472 | €12,472 | = | 0.0% |
| Stocks | 30/36 | €12,472 | €12,472 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,649 | €54,906 | +€32,258 | +142% |
| Trade receivables | 40 | €565 | €45,369 | +€44,803 | +7,927% |
| Other amounts receivable | 41 | €22,083 | €9,538 | -€12,546 | -56.8% |
| Cash at bank and in hand | 54/58 | €103,150 | €144,048 | +€40,898 | +39.6% |
| Deferred charges and accrued income | 490/1 | - | €1,433 | +€1,433 | |
| Total equity and liabilities | 10/49 | €177,226 | €244,102 | +€66,876 | +37.7% |
| Equity | 10/15 | €120,049 | €181,605 | +€61,557 | +51.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €95,049 | €156,605 | +€61,557 | +64.8% |
| Distributable reserves | 133 | €95,049 | €156,605 | +€61,557 | +64.8% |
| Amounts payable | 17/49 | €57,178 | €62,497 | +€5,320 | +9.3% |
| Amounts payable after more than one year | 17 | €19,866 | €10,460 | -€9,407 | -47.3% |
| Financial debts | 170/4 | €19,866 | €10,460 | -€9,407 | -47.3% |
| Amounts payable within one year | 42/48 | €37,311 | €52,038 | +€14,726 | +39.5% |
| Current portion of amounts payable after more than one year | 42 | €12,477 | €9,407 | -€3,071 | -24.6% |
| Trade debts | 44 | €4,209 | €3,077 | -€1,133 | -26.9% |
| Suppliers | 440/4 | €4,209 | €3,077 | -€1,133 | -26.9% |
| Taxes, remuneration and social security | 45 | €2,925 | €6,932 | +€4,007 | +137% |
| Taxes | 450/3 | €2,925 | €6,932 | +€4,007 | +137% |
| Other amounts payable | 47/48 | €17,699 | €32,622 | +€14,923 | +84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,157 | €15,265 | +€108 | +0.7% |
| Other operating charges | 640/8 | €631 | €647 | +€16 | +2.5% |
| Gross operating margin | 9900 | €61,584 | €101,859 | +€40,276 | +65.4% |
| Operating profit (loss) | 9901 | €45,796 | €85,948 | +€40,152 | +87.7% |
| Financial income | 75/76B | €1,616 | €10 | -€1,606 | -99.4% |
| Recurring financial income | 75 | €1,616 | €10 | -€1,606 | -99.4% |
| Financial charges | 65/66B | €1,814 | €1,344 | -€470 | -25.9% |
| Recurring financial charges | 65 | €1,814 | €1,344 | -€470 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €45,598 | €84,614 | +€39,016 | +85.6% |
| Income taxes | 67/77 | €12,405 | €23,057 | +€10,652 | +85.9% |
| Profit (loss) for the period | 9904 | €33,193 | €61,557 | +€28,363 | +85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,193 | €61,557 | +€28,363 | +85.4% |
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 20 October 2026 via checked.be.