ETABLISSEMENTS LEJONC: 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.
ETABLISSEMENTS LEJONC
Largest movements
- Cash -€4,043
down €4,043 (-60.7%), from €6,663 to €2,620
mainly Contributions, distributions and other (-€11,407) and Trade debts (-€4,093)
- Receivables within one year +€2,257
up €2,257 (+9.8%), from €23,078 to €25,335
of which Trade receivables: +€5,702
- Tangible fixed assets -€968
down €968 (-13.5%), from €7,162 to €6,193
of which Other tangible fixed assets: -€699
- Other debts +€9,973
new in 2025: €9,973
- Reserves -€8,164
down €8,164 (-26.8%), from €30,501 to €22,337
of which Distributable reserves: -€8,164
- Trade debts -€4,093
down €4,093 (-50.4%), from €8,121 to €4,028
- Current portion of long-term debt -€1,528
down €1,528 (-83.3%), from €1,833 to €306
- Tax, wage and social debts +€984
up €984 (+26.8%), from €3,677 to €4,661
of which Taxes: +€2,195
- Staff costs +€5,565
up €5,565 (+34.7%), from €16,036 to €21,602
- Gross operating margin +€4,503
up €4,503 (+18.4%), from €24,416 to €28,919
- Other operating charges -€3,385
down €3,385 (-95.6%), from €3,542 to €157
- Financial charges +€996
up €996 (+37.4%), from €2,662 to €3,658
- Financial income -€314
down €314 (-14.7%), from €2,139 to €1,825
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 | €69,650 | €66,516 | -€3,133 | -4.5% |
| Fixed assets | 21/28 | €7,236 | €6,268 | -€968 | -13.4% |
| Tangible fixed assets | 22/27 | €7,162 | €6,193 | -€968 | -13.5% |
| Plant, machinery and equipment | 23 | €964 | €695 | -€269 | -27.9% |
| Other tangible fixed assets | 26 | €6,198 | €5,499 | -€699 | -11.3% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €62,414 | €60,249 | -€2,165 | -3.5% |
| Amounts receivable after more than one year | 29 | €28,500 | €28,500 | = | 0.0% |
| Other amounts receivable | 291 | €28,500 | €28,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,050 | €2,050 | = | 0.0% |
| Stocks | 30/36 | €2,050 | €2,050 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,078 | €25,335 | +€2,257 | +9.8% |
| Trade receivables | 40 | €2,619 | €8,321 | +€5,702 | +218% |
| Other amounts receivable | 41 | €20,459 | €17,014 | -€3,445 | -16.8% |
| Cash at bank and in hand | 54/58 | €6,663 | €2,620 | -€4,043 | -60.7% |
| Deferred charges and accrued income | 490/1 | €2,123 | €1,744 | -€379 | -17.8% |
| Total equity and liabilities | 10/49 | €69,650 | €66,516 | -€3,133 | -4.5% |
| Equity | 10/15 | €55,301 | €47,137 | -€8,164 | -14.8% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Contributions outside capital | 11 | €24,800 | €24,800 | = | 0.0% |
| Other | 1109/19 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €30,501 | €22,337 | -€8,164 | -26.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,641 | €20,477 | -€8,164 | -28.5% |
| Provisions and deferred taxes | 16 | €412 | €412 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €412 | €412 | = | 0.0% |
| Other liabilities and charges | 164/5 | €412 | €412 | = | 0.0% |
| Amounts payable | 17/49 | €13,936 | €18,967 | +€5,031 | +36.1% |
| Amounts payable after more than one year | 17 | €306 | - | -€306 | |
| Financial debts | 170/4 | €306 | - | -€306 | |
| Amounts payable within one year | 42/48 | €13,631 | €18,967 | +€5,336 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | €1,833 | €306 | -€1,528 | -83.3% |
| Trade debts | 44 | €8,121 | €4,028 | -€4,093 | -50.4% |
| Suppliers | 440/4 | €8,121 | €4,028 | -€4,093 | -50.4% |
| Taxes, remuneration and social security | 45 | €3,677 | €4,661 | +€984 | +26.8% |
| Taxes | 450/3 | €350 | €2,545 | +€2,195 | +627% |
| Remuneration and social security | 454/9 | €3,327 | €2,116 | -€1,211 | -36.4% |
| Other amounts payable | 47/48 | - | €9,973 | +€9,973 | |
| Remuneration, social security and pensions | 62 | €16,036 | €21,602 | +€5,565 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,023 | €968 | -€55 | -5.3% |
| Other operating charges | 640/8 | €3,542 | €157 | -€3,385 | -95.6% |
| Gross operating margin | 9900 | €24,416 | €28,919 | +€4,503 | +18.4% |
| Operating profit (loss) | 9901 | €3,815 | €6,192 | +€2,377 | +62.3% |
| Financial income | 75/76B | €2,139 | €1,825 | -€314 | -14.7% |
| Recurring financial income | 75 | €2,139 | €1,825 | -€314 | -14.7% |
| Financial charges | 65/66B | €2,662 | €3,658 | +€996 | +37.4% |
| Recurring financial charges | 65 | €2,662 | €3,658 | +€996 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €3,292 | €4,358 | +€1,067 | +32.4% |
| Income taxes | 67/77 | €1,405 | €1,115 | -€289 | -20.6% |
| Profit (loss) for the period | 9904 | €1,887 | €3,243 | +€1,356 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,887 | €3,243 | +€1,356 | +71.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.