Jaillot-Lucion: 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.
Jaillot-Lucion
Largest movements
- Cash +€124,138
up €124,138 (+279%), from €44,498 to €168,636
mainly Trade debts (+€209,108) and Depreciation (+€44,007)
- Tangible fixed assets -€11,958
down €11,958 (-3.2%), from €371,577 to €359,619
of which Land and buildings: -€10,904
- Intangible fixed assets -€9,410
down €9,410 (-22.6%), from €41,605 to €32,195
- Receivables within one year +€8,563
up €8,563 (+6.0%), from €143,085 to €151,648
of which Trade receivables: +€8,563
- Trade debts +€209,108
up €209,108 (+108%), from €192,804 to €401,912
- Reserves -€54,261
down €54,261 (-92.6%), from €58,593 to €4,332
of which Distributable reserves: -€54,261
- Debts after one year -€49,645
down €49,645 (-29.3%), from €169,603 to €119,958
- Other debts +€11,725
up €11,725 (+23.5%), from €50,000 to €61,725
- Staff costs +€9,212
up €9,212 (+5.9%), from €156,396 to €165,608
- Gross operating margin +€7,404
up €7,404 (+3.3%), from €222,770 to €230,174
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 | €600,904 | €712,237 | +€111,333 | +18.5% |
| Fixed assets | 21/28 | €413,321 | €391,953 | -€21,368 | -5.2% |
| Intangible fixed assets | 21 | €41,605 | €32,195 | -€9,410 | -22.6% |
| Tangible fixed assets | 22/27 | €371,577 | €359,619 | -€11,958 | -3.2% |
| Land and buildings | 22 | €356,804 | €345,900 | -€10,904 | -3.1% |
| Furniture and vehicles | 24 | €14,773 | €13,719 | -€1,054 | -7.1% |
| Financial fixed assets | 28 | €139 | €139 | = | 0.0% |
| Current assets | 29/58 | €187,583 | €320,284 | +€132,701 | +70.7% |
| Amounts receivable within one year | 40/41 | €143,085 | €151,648 | +€8,563 | +6.0% |
| Trade receivables | 40 | €142,600 | €151,163 | +€8,563 | +6.0% |
| Other amounts receivable | 41 | €485 | €485 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,498 | €168,636 | +€124,138 | +279% |
| Total equity and liabilities | 10/49 | €600,904 | €712,237 | +€111,333 | +18.5% |
| Equity | 10/15 | €95,785 | €41,524 | -€54,261 | -56.6% |
| Contributions | 10/11 | €37,192 | €37,192 | = | 0.0% |
| Reserves | 13 | €58,593 | €4,332 | -€54,261 | -92.6% |
| Non-distributable reserves | 130/1 | €3,719 | €3,719 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,719 | €3,719 | = | 0.0% |
| Tax-exempt reserves | 132 | €613 | €613 | = | 0.0% |
| Distributable reserves | 133 | €54,261 | €0 | -€54,261 | -100% |
| Amounts payable | 17/49 | €505,119 | €670,713 | +€165,594 | +32.8% |
| Amounts payable after more than one year | 17 | €169,603 | €119,958 | -€49,645 | -29.3% |
| Financial debts | 170/4 | €169,603 | €119,958 | -€49,645 | -29.3% |
| Amounts payable within one year | 42/48 | €335,516 | €550,755 | +€215,239 | +64.2% |
| Current portion of amounts payable after more than one year | 42 | €22,063 | €22,362 | +€299 | +1.4% |
| Trade debts | 44 | €192,804 | €401,912 | +€209,108 | +108% |
| Suppliers | 440/4 | €192,804 | €401,912 | +€209,108 | +108% |
| Taxes, remuneration and social security | 45 | €70,649 | €64,756 | -€5,893 | -8.3% |
| Taxes | 450/3 | €46,517 | €42,480 | -€4,037 | -8.7% |
| Remuneration and social security | 454/9 | €24,132 | €22,276 | -€1,856 | -7.7% |
| Other amounts payable | 47/48 | €50,000 | €61,725 | +€11,725 | +23.5% |
| Remuneration, social security and pensions | 62 | €156,396 | €165,608 | +€9,212 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,593 | €44,007 | +€414 | +0.9% |
| Other operating charges | 640/8 | €4,594 | €4,464 | -€130 | -2.8% |
| Gross operating margin | 9900 | €222,770 | €230,174 | +€7,404 | +3.3% |
| Operating profit (loss) | 9901 | €18,187 | €16,095 | -€2,092 | -11.5% |
| Financial charges | 65/66B | €1,894 | €3,403 | +€1,509 | +79.7% |
| Recurring financial charges | 65 | €1,894 | €3,403 | +€1,509 | +79.7% |
| Profit (loss) for the period before taxes | 9903 | €16,293 | €12,692 | -€3,601 | -22.1% |
| Income taxes | 67/77 | €5,315 | €5,228 | -€87 | -1.6% |
| Profit (loss) for the period | 9904 | €10,978 | €7,464 | -€3,514 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,978 | €7,464 | -€3,514 | -32.0% |
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 26 October 2026 via checked.be.