J.L DEBOUCHE: 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.
J.L DEBOUCHE
Largest movements
- Receivables within one year -€14,696
down €14,696 (-48.8%), from €30,085 to €15,389
of which Other amounts receivable: -€24,900
- Tangible fixed assets -€13,839
down €13,839 (-40.3%), from €34,305 to €20,466
of which Furniture and vehicles: -€12,147
- Deferred charges and accrued income -€2,276
no longer reported in 2025 (was €2,276)
- Cash +€1,825
new in 2025: €1,825
mainly Receivables within one year (+€14,696) and Depreciation (+€13,890)
- Debts after one year -€9,275
down €9,275 (-76.8%), from €12,070 to €2,795
- Short-term financial debts -€7,823
no longer reported in 2025 (was €7,823)
- Profit (loss) carried forward -€5,843
down €5,843 (-66.7%), from -€8,764 to -€14,606
- Current portion of long-term debt -€4,364
down €4,364 (-32.0%), from €13,640 to €9,275
- Other debts +€2,630
new in 2025: €2,630
- Turnover -€51,299
down €51,299 (-21.4%), from €239,325 to €188,026
- Purchases and services -€33,830
down €33,830 (-22.7%), from €148,894 to €115,064
- Gross operating margin -€15,037
down €15,037 (-15.6%), from €96,601 to €81,565
- Staff costs -€11,260
down €11,260 (-13.9%), from €81,278 to €70,018
- Financial income -€10,909
down €10,909 (-98.4%), from €11,082 to €173
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 | €66,945 | €37,959 | -€28,986 | -43.3% |
| Fixed assets | 21/28 | €34,584 | €20,745 | -€13,839 | -40.0% |
| Tangible fixed assets | 22/27 | €34,305 | €20,466 | -€13,839 | -40.3% |
| Plant, machinery and equipment | 23 | €3,134 | €1,442 | -€1,692 | -54.0% |
| Furniture and vehicles | 24 | €31,171 | €19,024 | -€12,147 | -39.0% |
| Financial fixed assets | 28 | €279 | €279 | = | 0.0% |
| Current assets | 29/58 | €32,361 | €17,214 | -€15,147 | -46.8% |
| Amounts receivable within one year | 40/41 | €30,085 | €15,389 | -€14,696 | -48.8% |
| Trade receivables | 40 | €5,180 | €15,385 | +€10,205 | +197% |
| Other amounts receivable | 41 | €24,905 | €4 | -€24,900 | -100.0% |
| Cash at bank and in hand | 54/58 | - | €1,825 | +€1,825 | |
| Deferred charges and accrued income | 490/1 | €2,276 | - | -€2,276 | |
| Total equity and liabilities | 10/49 | €66,945 | €37,959 | -€28,986 | -43.3% |
| Equity | 10/15 | €17,641 | €11,799 | -€5,843 | -33.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €7,855 | €7,855 | = | 0.0% |
| Distributable reserves | 133 | €7,855 | €7,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,764 | -€14,606 | -€5,843 | -66.7% |
| Amounts payable | 17/49 | €49,303 | €26,161 | -€23,143 | -46.9% |
| Amounts payable after more than one year | 17 | €12,070 | €2,795 | -€9,275 | -76.8% |
| Financial debts | 170/4 | €12,070 | €2,795 | -€9,275 | -76.8% |
| Amounts payable within one year | 42/48 | €36,898 | €23,182 | -€13,715 | -37.2% |
| Current portion of amounts payable after more than one year | 42 | €13,640 | €9,275 | -€4,364 | -32.0% |
| Financial debts | 43 | €7,823 | - | -€7,823 | |
| Credit institutions | 430/8 | €7,823 | - | -€7,823 | |
| Trade debts | 44 | €11,773 | €9,489 | -€2,284 | -19.4% |
| Suppliers | 440/4 | €11,773 | €9,489 | -€2,284 | -19.4% |
| Taxes, remuneration and social security | 45 | €3,661 | €1,788 | -€1,874 | -51.2% |
| Taxes | 450/3 | €1,826 | €1,310 | -€517 | -28.3% |
| Remuneration and social security | 454/9 | €1,835 | €478 | -€1,357 | -73.9% |
| Other amounts payable | 47/48 | - | €2,630 | +€2,630 | |
| Accrued charges and deferred income | 492/3 | €336 | €184 | -€152 | -45.2% |
| Turnover | 70 | €239,325 | €188,026 | -€51,299 | -21.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €148,894 | €115,064 | -€33,830 | -22.7% |
| Remuneration, social security and pensions | 62 | €81,278 | €70,018 | -€11,260 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,795 | €13,890 | -€905 | -6.1% |
| Other operating charges | 640/8 | €1,246 | €1,112 | -€134 | -10.7% |
| Non-recurring operating charges | 66A | - | €358 | +€358 | |
| Gross operating margin | 9900 | €96,601 | €81,565 | -€15,037 | -15.6% |
| Operating profit (loss) | 9901 | -€717 | -€3,813 | -€3,096 | -432% |
| Financial income | 75/76B | €11,082 | €173 | -€10,909 | -98.4% |
| Recurring financial income | 75 | €11,082 | €173 | -€10,909 | -98.4% |
| Financial charges | 65/66B | €3,537 | €2,064 | -€1,472 | -41.6% |
| Recurring financial charges | 65 | €3,537 | €2,064 | -€1,472 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €6,829 | -€5,704 | -€12,533 | |
| Income taxes | 67/77 | €747 | €139 | -€609 | -81.4% |
| Profit (loss) for the period | 9904 | €6,081 | -€5,843 | -€11,924 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,081 | -€5,843 | -€11,924 |
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 19 October 2026 via checked.be.