ETS 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.
ETS LEJEUNE
Largest movements
- Receivables within one year -€20,099
down €20,099 (-84.6%), from €23,756 to €3,657
of which Trade receivables: -€20,485
- Cash +€14,021
up €14,021 (+125%), from €11,196 to €25,217
mainly Receivables within one year (+€20,099) and Other debts (+€7,725)
- Tangible fixed assets -€3,138
down €3,138 (-38.6%), from €8,122 to €4,984
of which Plant, machinery and equipment: -€2,840
- Deferred charges and accrued income +€550
new in 2024: €550
- Tax, wage and social debts -€9,347
down €9,347 (-91.9%), from €10,165 to €819
- Trade debts -€9,294
down €9,294 (-81.5%), from €11,409 to €2,115
- Other debts +€7,725
new in 2024: €7,725
- Profit (loss) carried forward +€2,249
up €2,249 (+11.5%), from €19,500 to €21,749
- Gross operating margin -€20,650
down €20,650 (-73.7%), from €28,019 to €7,369
- Taxes -€5,682
down €5,682 (-87.4%), from €6,500 to €819
- Depreciation +€1,548
up €1,548 (+97.3%), from €1,590 to €3,138
- Write-downs +€641
new in 2024: €641
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,074 | €34,408 | -€8,666 | -20.1% |
| Fixed assets | 21/28 | €8,122 | €4,984 | -€3,138 | -38.6% |
| Tangible fixed assets | 22/27 | €8,122 | €4,984 | -€3,138 | -38.6% |
| Plant, machinery and equipment | 23 | €7,081 | €4,241 | -€2,840 | -40.1% |
| Furniture and vehicles | 24 | €1,042 | €744 | -€298 | -28.6% |
| Current assets | 29/58 | €34,952 | €29,424 | -€5,528 | -15.8% |
| Amounts receivable within one year | 40/41 | €23,756 | €3,657 | -€20,099 | -84.6% |
| Trade receivables | 40 | €23,337 | €2,853 | -€20,485 | -87.8% |
| Other amounts receivable | 41 | €418 | €804 | +€386 | +92.3% |
| Cash at bank and in hand | 54/58 | €11,196 | €25,217 | +€14,021 | +125% |
| Deferred charges and accrued income | 490/1 | - | €550 | +€550 | |
| Total equity and liabilities | 10/49 | €43,074 | €34,408 | -€8,666 | -20.1% |
| Equity | 10/15 | €21,500 | €23,749 | +€2,249 | +10.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,500 | €21,749 | +€2,249 | +11.5% |
| Amounts payable | 17/49 | €21,574 | €10,659 | -€10,915 | -50.6% |
| Amounts payable within one year | 42/48 | €21,574 | €10,659 | -€10,915 | -50.6% |
| Trade debts | 44 | €11,409 | €2,115 | -€9,294 | -81.5% |
| Suppliers | 440/4 | €11,409 | €2,115 | -€9,294 | -81.5% |
| Taxes, remuneration and social security | 45 | €10,165 | €819 | -€9,347 | -91.9% |
| Taxes | 450/3 | €10,165 | €819 | -€9,347 | -91.9% |
| Other amounts payable | 47/48 | - | €7,725 | +€7,725 | |
| Non-recurring operating income | 76A | - | €252 | +€252 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,590 | €3,138 | +€1,548 | +97.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €641 | +€641 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €28,019 | €7,369 | -€20,650 | -73.7% |
| Operating profit (loss) | 9901 | €26,044 | €3,202 | -€22,842 | -87.7% |
| Financial income | 75/76B | €37 | €0 | -€37 | -100.0% |
| Recurring financial income | 75 | €37 | €0 | -€37 | -100.0% |
| Financial charges | 65/66B | €80 | €135 | +€55 | +68.8% |
| Recurring financial charges | 65 | €80 | €135 | +€55 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | €26,000 | €3,067 | -€22,933 | -88.2% |
| Income taxes | 67/77 | €6,500 | €819 | -€5,682 | -87.4% |
| Profit (loss) for the period | 9904 | €19,500 | €2,249 | -€17,252 | -88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,500 | €2,249 | -€17,252 | -88.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.