JASSIN-LONNEUX: 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.
JASSIN-LONNEUX
Largest movements
- Receivables within one year -€30,733
down €30,733 (-78.7%), from €39,041 to €8,308
of which Other amounts receivable: -€33,091
- Stocks and contracts +€29,962
up €29,962 (+10.5%), from €286,090 to €316,053
- Tangible fixed assets +€23,303
up €23,303 (+4.6%), from €510,191 to €533,494
of which Furniture and vehicles: +€52,053
- Cash -€14,791
down €14,791 (-7.0%), from €211,921 to €197,130
mainly Investment in fixed assets (net) (-€72,311) and Stocks and contracts (-€29,962)
- Profit (loss) carried forward +€42,798
up €42,798, from -€2,641 to €40,157
- Debts after one year -€19,074
down €19,074 (-5.3%), from €358,921 to €339,847
- Accrued charges and deferred income -€16,280
down €16,280 (-46.3%), from €35,128 to €18,848
- Gross operating margin +€114,845
up €114,845 (+68.2%), from €168,335 to €283,179
- Staff costs +€50,179
up €50,179 (+31.0%), from €161,713 to €211,892
- Depreciation -€11,460
down €11,460 (-19.0%), from €60,467 to €49,007
- Financial income -€2,912
down €2,912 (-96.5%), from €3,019 to €107
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 | €1,053,903 | €1,070,248 | +€16,345 | +1.6% |
| Fixed assets | 21/28 | €512,107 | €535,410 | +€23,303 | +4.6% |
| Tangible fixed assets | 22/27 | €510,191 | €533,494 | +€23,303 | +4.6% |
| Land and buildings | 22 | €489,187 | €466,497 | -€22,690 | -4.6% |
| Furniture and vehicles | 24 | €13,291 | €65,345 | +€52,053 | +392% |
| Other tangible fixed assets | 26 | €7,713 | €1,652 | -€6,061 | -78.6% |
| Financial fixed assets | 28 | €1,916 | €1,916 | = | 0.0% |
| Current assets | 29/58 | €541,796 | €534,838 | -€6,958 | -1.3% |
| Stocks and contracts in progress | 3 | €286,090 | €316,053 | +€29,962 | +10.5% |
| Stocks | 30/36 | €286,090 | €316,053 | +€29,962 | +10.5% |
| Amounts receivable within one year | 40/41 | €39,041 | €8,308 | -€30,733 | -78.7% |
| Trade receivables | 40 | €5,950 | €8,308 | +€2,359 | +39.6% |
| Other amounts receivable | 41 | €33,091 | €0 | -€33,091 | -100% |
| Cash at bank and in hand | 54/58 | €211,921 | €197,130 | -€14,791 | -7.0% |
| Deferred charges and accrued income | 490/1 | €4,744 | €13,346 | +€8,602 | +181% |
| Total equity and liabilities | 10/49 | €1,053,903 | €1,070,248 | +€16,345 | +1.6% |
| Equity | 10/15 | €462,959 | €505,757 | +€42,798 | +9.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €446,600 | €446,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €446,600 | €446,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,641 | €40,157 | +€42,798 | |
| Amounts payable | 17/49 | €590,944 | €564,490 | -€26,453 | -4.5% |
| Amounts payable after more than one year | 17 | €358,921 | €339,847 | -€19,074 | -5.3% |
| Financial debts | 170/4 | €358,921 | €339,847 | -€19,074 | -5.3% |
| Amounts payable within one year | 42/48 | €196,895 | €205,796 | +€8,901 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €50,594 | €58,953 | +€8,359 | +16.5% |
| Trade debts | 44 | €112,135 | €105,529 | -€6,606 | -5.9% |
| Suppliers | 440/4 | €112,135 | €105,529 | -€6,606 | -5.9% |
| Taxes, remuneration and social security | 45 | €27,953 | €36,431 | +€8,478 | +30.3% |
| Taxes | 450/3 | €4,789 | €13,844 | +€9,055 | +189% |
| Remuneration and social security | 454/9 | €23,164 | €22,587 | -€577 | -2.5% |
| Other amounts payable | 47/48 | €6,213 | €4,883 | -€1,330 | -21.4% |
| Accrued charges and deferred income | 492/3 | €35,128 | €18,848 | -€16,280 | -46.3% |
| Remuneration, social security and pensions | 62 | €161,713 | €211,892 | +€50,179 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,467 | €49,007 | -€11,460 | -19.0% |
| Other operating charges | 640/8 | €6,046 | €6,043 | -€3 | 0.0% |
| Non-recurring operating charges | 66A | - | €14,926 | +€14,926 | |
| Gross operating margin | 9900 | €168,335 | €283,179 | +€114,845 | +68.2% |
| Operating profit (loss) | 9901 | -€59,891 | €1,311 | +€61,203 | |
| Financial income | 75/76B | €3,019 | €107 | -€2,912 | -96.5% |
| Recurring financial income | 75 | €3,019 | €107 | -€2,912 | -96.5% |
| Financial charges | 65/66B | €9,741 | €10,202 | +€461 | +4.7% |
| Recurring financial charges | 65 | €9,741 | €10,202 | +€461 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | -€66,614 | -€8,784 | +€57,829 | +86.8% |
| Income taxes | 67/77 | €330 | €325 | -€5 | -1.4% |
| Profit (loss) for the period | 9904 | -€66,944 | -€9,110 | +€57,834 | +86.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,944 | -€9,110 | +€57,834 | +86.4% |
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 26 October 2026 via checked.be.