BOIS LEJEUNE: 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.
BOIS LEJEUNE
Largest movements
- Receivables within one year +€604,428
up €604,428 (+66.3%), from €912,133 to €1.5m
of which Trade receivables: +€348,652
- Tangible fixed assets -€300,042
down €300,042 (-14.4%), from €2.1m to €1.8m
of which Land and buildings: -€232,577
- Other debts +€591,902
up €591,902 (+106%), from €559,738 to €1.2m
- Debts after one year -€161,791
down €161,791 (-13.7%), from €1.2m to €1.0m
- Trade debts -€70,669
down €70,669 (-99.4%), from €71,114 to €445
- Tax, wage and social debts -€34,210
down €34,210 (-52.1%), from €65,632 to €31,422
of which Taxes: -€24,513
- Investment grants -€33,526
down €33,526 (-16.7%), from €200,923 to €167,397
- Gross operating margin +€25,287
up €25,287 (+5.0%), from €508,511 to €533,798
- Depreciation +€8,807
up €8,807 (+2.6%), from €338,441 to €347,248
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 | €3,022,673 | €3,323,686 | +€301,013 | +10.0% |
| Fixed assets | 21/28 | €2,078,835 | €1,778,793 | -€300,042 | -14.4% |
| Tangible fixed assets | 22/27 | €2,078,676 | €1,778,634 | -€300,042 | -14.4% |
| Land and buildings | 22 | €1,723,907 | €1,491,330 | -€232,577 | -13.5% |
| Plant, machinery and equipment | 23 | €53,205 | €36,566 | -€16,639 | -31.3% |
| Furniture and vehicles | 24 | €153,718 | €120,045 | -€33,673 | -21.9% |
| Other tangible fixed assets | 26 | €147,846 | €130,692 | -€17,153 | -11.6% |
| Financial fixed assets | 28 | €159 | €159 | = | 0.0% |
| Current assets | 29/58 | €943,838 | €1,544,894 | +€601,055 | +63.7% |
| Amounts receivable within one year | 40/41 | €912,133 | €1,516,561 | +€604,428 | +66.3% |
| Trade receivables | 40 | €423,154 | €771,806 | +€348,652 | +82.4% |
| Other amounts receivable | 41 | €488,978 | €744,755 | +€255,776 | +52.3% |
| Cash at bank and in hand | 54/58 | €31,705 | €28,333 | -€3,373 | -10.6% |
| Total equity and liabilities | 10/49 | €3,022,673 | €3,323,686 | +€301,013 | +10.0% |
| Equity | 10/15 | €1,035,307 | €1,008,021 | -€27,286 | -2.6% |
| Contributions | 10/11 | €358,973 | €358,973 | = | 0.0% |
| Capital | 10 | €358,973 | €358,973 | = | 0.0% |
| Issued capital | 100 | €358,973 | €358,973 | = | 0.0% |
| Reserves | 13 | €86,910 | €86,910 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,415 | €7,415 | = | 0.0% |
| Legal reserve | 130 | €7,415 | €7,415 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €23,246 | €23,246 | = | 0.0% |
| Profit (loss) carried forward | 14 | €388,500 | €394,740 | +€6,240 | +1.6% |
| Investment grants | 15 | €200,923 | €167,397 | -€33,526 | -16.7% |
| Amounts payable | 17/49 | €1,987,366 | €2,315,665 | +€328,299 | +16.5% |
| Amounts payable after more than one year | 17 | €1,177,544 | €1,015,753 | -€161,791 | -13.7% |
| Financial debts | 170/4 | €1,177,544 | €1,015,753 | -€161,791 | -13.7% |
| Amounts payable within one year | 42/48 | €801,727 | €1,290,567 | +€488,839 | +61.0% |
| Current portion of amounts payable after more than one year | 42 | €105,243 | €107,060 | +€1,817 | +1.7% |
| Trade debts | 44 | €71,114 | €445 | -€70,669 | -99.4% |
| Suppliers | 440/4 | €71,114 | €445 | -€70,669 | -99.4% |
| Taxes, remuneration and social security | 45 | €65,632 | €31,422 | -€34,210 | -52.1% |
| Taxes | 450/3 | €55,878 | €31,365 | -€24,513 | -43.9% |
| Remuneration and social security | 454/9 | €9,754 | €57 | -€9,697 | -99.4% |
| Other amounts payable | 47/48 | €559,738 | €1,151,640 | +€591,902 | +106% |
| Accrued charges and deferred income | 492/3 | €8,095 | €9,345 | +€1,250 | +15.4% |
| Remuneration, social security and pensions | 62 | €136,246 | €131,644 | -€4,602 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €338,441 | €347,248 | +€8,807 | +2.6% |
| Other operating charges | 640/8 | €26,209 | €25,920 | -€289 | -1.1% |
| Gross operating margin | 9900 | €508,511 | €533,798 | +€25,287 | +5.0% |
| Operating profit (loss) | 9901 | €7,615 | €28,986 | +€21,371 | +281% |
| Financial charges | 65/66B | €28,039 | €22,746 | -€5,294 | -18.9% |
| Recurring financial charges | 65 | €25,389 | €22,746 | -€2,644 | -10.4% |
| Non-recurring financial charges | 66B | €2,650 | - | -€2,650 | |
| Profit (loss) for the period before taxes | 9903 | -€20,424 | €6,240 | +€26,664 | |
| Profit (loss) for the period | 9904 | -€20,424 | €6,240 | +€26,664 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,424 | €6,240 | +€26,664 |
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 26 October 2026 via checked.be.