JACQUES LEROY: 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.
JACQUES LEROY
Largest movements
- Receivables within one year -€76,500
down €76,500 (-24.3%), from €315,322 to €238,822
- Trade debts -€72,138
down €72,138 (-73.7%), from €97,839 to €25,701
- Profit (loss) carried forward -€5,247
down €5,247 (-12.9%), from €40,626 to €35,379
- Gross operating margin -€132,972
down €132,972, from €128,548 to -€4,425
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.
Cash bridge derived
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 | €322,725 | €245,340 | -€77,385 | -24.0% |
| Current assets | 29/58 | €322,725 | €245,340 | -€77,385 | -24.0% |
| Stocks and contracts in progress | 3 | €6,241 | €6,241 | = | 0.0% |
| Stocks | 30/36 | €6,241 | €6,241 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €315,322 | €238,822 | -€76,500 | -24.3% |
| Other amounts receivable | 41 | €315,322 | €238,822 | -€76,500 | -24.3% |
| Cash at bank and in hand | 54/58 | €1,162 | €277 | -€885 | -76.2% |
| Total equity and liabilities | 10/49 | €322,725 | €245,340 | -€77,385 | -24.0% |
| Equity | 10/15 | €224,886 | €219,639 | -€5,247 | -2.3% |
| Contributions | 10/11 | €182,400 | €182,400 | = | 0.0% |
| Capital | 10 | €182,400 | €182,400 | = | 0.0% |
| Issued capital | 100 | €188,600 | €188,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,626 | €35,379 | -€5,247 | -12.9% |
| Amounts payable | 17/49 | €97,839 | €25,701 | -€72,138 | -73.7% |
| Amounts payable within one year | 42/48 | €97,839 | €25,701 | -€72,138 | -73.7% |
| Trade debts | 44 | €97,839 | €25,701 | -€72,138 | -73.7% |
| Suppliers | 440/4 | €97,839 | €25,701 | -€72,138 | -73.7% |
| Other operating charges | 640/8 | €1,138 | €387 | -€750 | -65.9% |
| Gross operating margin | 9900 | €128,548 | -€4,425 | -€132,972 | |
| Operating profit (loss) | 9901 | €127,410 | -€4,812 | -€132,222 | |
| Financial charges | 65/66B | €476 | €435 | -€41 | -8.5% |
| Recurring financial charges | 65 | €476 | €435 | -€41 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €126,934 | -€5,247 | -€132,182 | |
| Profit (loss) for the period | 9904 | €126,934 | -€5,247 | -€132,182 | |
| Profit (loss) for the period to be appropriated | 9905 | €126,934 | -€5,247 | -€132,182 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.