INE LEJEUNE: what changed
INE LEJEUNE
Largest movements
- Receivables within one year +€114,758
up €114,758 (+313%), from €36,634 to €151,392
of which Trade receivables: +€99,018
- Cash -€12,007
down €12,007 (-7.1%), from €168,048 to €156,041
mainly Receivables within one year (-€114,758) and Contributions, distributions and other (-€110,988)
- Tangible fixed assets -€6,968
down €6,968 (-40.5%), from €17,205 to €10,237
of which Furniture and vehicles: -€5,990
- Other debts +€73,617
up €73,617 (+35.4%), from €207,884 to €281,501
- Tax, wage and social debts +€19,729
new in 2025: €19,729
- Gross operating margin +€152,582
up €152,582, from -€8,375 to €144,207
- Taxes +€29,544
up €29,544 (+173,788%), from €17 to €29,561
- Financial income +€5,127
up €5,127 (+579%), from €886 to €6,013
- Financial charges +€1,739
up €1,739, from -€656 to €1,083
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €360,355 | €455,476 | +€95,121 | +26.4% |
| Fixed assets | 21/28 | €18,532 | €10,237 | -€8,295 | -44.8% |
| Intangible fixed assets | 21 | €52 | - | -€52 | |
| Tangible fixed assets | 22/27 | €17,205 | €10,237 | -€6,968 | -40.5% |
| Plant, machinery and equipment | 23 | €3,145 | €2,167 | -€978 | -31.1% |
| Furniture and vehicles | 24 | €14,060 | €8,070 | -€5,990 | -42.6% |
| Financial fixed assets | 28 | €1,275 | - | -€1,275 | |
| Current assets | 29/58 | €341,823 | €445,239 | +€103,416 | +30.3% |
| Amounts receivable within one year | 40/41 | €36,634 | €151,392 | +€114,758 | +313% |
| Trade receivables | 40 | €35,132 | €134,150 | +€99,018 | +282% |
| Other amounts receivable | 41 | €1,502 | €17,242 | +€15,740 | +1,048% |
| Current investments | 50/53 | €137,141 | €137,141 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €168,048 | €156,041 | -€12,007 | -7.1% |
| Deferred charges and accrued income | 490/1 | - | €665 | +€665 | |
| Total equity and liabilities | 10/49 | €360,355 | €455,476 | +€95,121 | +26.4% |
| Equity | 10/15 | €152,471 | €152,471 | = | 0.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €71,864 | €71,864 | = | 0.0% |
| Distributable reserves | 133 | €71,864 | €71,864 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,393 | -€69,393 | = | 0.0% |
| Amounts payable | 17/49 | €207,884 | €303,005 | +€95,121 | +45.8% |
| Amounts payable within one year | 42/48 | €207,884 | €303,005 | +€95,121 | +45.8% |
| Trade debts | 44 | - | €1,775 | +€1,775 | |
| Suppliers | 440/4 | - | €1,775 | +€1,775 | |
| Taxes, remuneration and social security | 45 | - | €19,729 | +€19,729 | |
| Taxes | 450/3 | - | €19,729 | +€19,729 | |
| Other amounts payable | 47/48 | €207,884 | €281,501 | +€73,617 | +35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,030 | €7,916 | +€886 | +12.6% |
| Other operating charges | 640/8 | €384 | €672 | +€288 | +75.0% |
| Gross operating margin | 9900 | -€8,375 | €144,207 | +€152,582 | |
| Operating profit (loss) | 9901 | -€15,789 | €135,619 | +€151,408 | |
| Financial income | 75/76B | €886 | €6,013 | +€5,127 | +579% |
| Recurring financial income | 75 | €886 | €6,013 | +€5,127 | +579% |
| Financial charges | 65/66B | -€656 | €1,083 | +€1,739 | |
| Recurring financial charges | 65 | -€656 | €1,083 | +€1,739 | |
| Profit (loss) for the period before taxes | 9903 | -€14,247 | €140,549 | +€154,796 | |
| Income taxes | 67/77 | €17 | €29,561 | +€29,544 | +173,788% |
| Profit (loss) for the period | 9904 | -€14,264 | €110,988 | +€125,252 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,264 | €110,988 | +€125,252 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.