JEAN LAURENT: 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.
What changed
JEAN LAURENT
NACE 82.100, Office administrative and support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€49,694
2024 · €37,698+€11,996
Equity
€537,019
2024 · €487,325+€49,694
Cash
€383,158
2024 · €318,568+€64,590
Balance sheet total
€594,845
2024 · €547,330+€47,515
Largest movements
Assets
- Cash +€64,590
up €64,590 (+20.3%), from €318,568 to €383,158
mainly Net result for the year (+€49,694) and Depreciation (+€18,789)
- Tangible fixed assets -€17,036
down €17,036 (-7.7%), from €221,266 to €204,230
of which Land and buildings: -€17,763
Equity and liabilities
- Reserves +€49,282
up €49,282 (+18.9%), from €260,160 to €309,442
of which Distributable reserves: +€50,000
Income statement
- Gross operating margin +€18,085
up €18,085 (+22.1%), from €81,936 to €100,021
- Taxes +€6,486
up €6,486 (+34.3%), from €18,932 to €25,418
- Depreciation -€1,745
down €1,745 (-8.5%), from €20,534 to €18,789
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.
Result 2024
€37,698
Gross operating margin
+€18,085
Depreciation
+€1,745
Other operating charges
-€847
Financial income
-€121
Financial charges
-€380
Taxes
-€6,486
Result 2025
€49,694
raises the resultlowers the result
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.
From operations
+€66,015
Investment
-€1,753
Financing
+€328
Cash 2024
€318,568
From operations (derived)
+€66,015
Net result for the year
+€49,694
Depreciation
+€18,789
Receivables within one year
+€898
Deferred charges and accrued income
-€859
Provisions
-€370
Trade debts
+€162
Tax, wage and social debts
+€2,813
Advances received
-€3,733
Other debts
+€785
Accrued charges and deferred income
-€2,164
Investment (derived)
-€1,753
Investment in fixed assets (net)
-€1,753
Financing
+€328
Current portion of long-term debt
+€328
Cash 2025
€383,158
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €547,330 | €594,845 | +€47,515 | +8.7% |
| Fixed assets | 21/28 | €221,279 | €204,243 | -€17,036 | -7.7% |
| Tangible fixed assets | 22/27 | €221,266 | €204,230 | -€17,036 | -7.7% |
| Land and buildings | 22 | €220,030 | €202,267 | -€17,763 | -8.1% |
| Furniture and vehicles | 24 | €1,236 | €1,963 | +€727 | +58.8% |
| Financial fixed assets | 28 | €13 | €13 | = | 0.0% |
| Current assets | 29/58 | €326,051 | €390,602 | +€64,551 | +19.8% |
| Amounts receivable within one year | 40/41 | €5,533 | €4,635 | -€898 | -16.2% |
| Trade receivables | 40 | €5,533 | €3,030 | -€2,503 | -45.2% |
| Other amounts receivable | 41 | - | €1,605 | +€1,605 | |
| Cash at bank and in hand | 54/58 | €318,568 | €383,158 | +€64,590 | +20.3% |
| Deferred charges and accrued income | 490/1 | €1,950 | €2,809 | +€859 | +44.1% |
| Total equity and liabilities | 10/49 | €547,330 | €594,845 | +€47,515 | +8.7% |
| Equity | 10/15 | €487,325 | €537,019 | +€49,694 | +10.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €260,160 | €309,442 | +€49,282 | +18.9% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Legal reserve | 130 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,442 | €9,724 | -€718 | -6.9% |
| Distributable reserves | 133 | €246,000 | €296,000 | +€50,000 | +20.3% |
| Profit (loss) carried forward | 14 | €165,165 | €165,577 | +€412 | +0.2% |
| Provisions and deferred taxes | 16 | €36,310 | €35,940 | -€370 | -1.0% |
| Provisions for liabilities and charges | 160/5 | €35,000 | €35,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €35,000 | €35,000 | = | 0.0% |
| Deferred taxes | 168 | €1,310 | €940 | -€370 | -28.2% |
| Amounts payable | 17/49 | €23,695 | €21,886 | -€1,809 | -7.6% |
| Amounts payable after more than one year | 17 | €751 | €751 | = | 0.0% |
| Other amounts payable | 178/9 | €751 | €751 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,506 | €19,861 | +€355 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €4,254 | €4,582 | +€328 | +7.7% |
| Trade debts | 44 | €1,998 | €2,160 | +€162 | +8.1% |
| Suppliers | 440/4 | €1,998 | €2,160 | +€162 | +8.1% |
| Advances received on contracts in progress | 46 | €3,733 | - | -€3,733 | |
| Taxes, remuneration and social security | 45 | €6,292 | €9,105 | +€2,813 | +44.7% |
| Taxes | 450/3 | €6,292 | €9,105 | +€2,813 | +44.7% |
| Other amounts payable | 47/48 | €3,229 | €4,014 | +€785 | +24.3% |
| Accrued charges and deferred income | 492/3 | €3,438 | €1,274 | -€2,164 | -62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,534 | €18,789 | -€1,745 | -8.5% |
| Other operating charges | 640/8 | €7,613 | €8,460 | +€847 | +11.1% |
| Gross operating margin | 9900 | €81,936 | €100,021 | +€18,085 | +22.1% |
| Operating profit (loss) | 9901 | €53,789 | €72,772 | +€18,983 | +35.3% |
| Financial income | 75/76B | €2,579 | €2,458 | -€121 | -4.7% |
| Recurring financial income | 75 | €2,579 | €2,458 | -€121 | -4.7% |
| Financial charges | 65/66B | €108 | €488 | +€380 | +352% |
| Recurring financial charges | 65 | €108 | €488 | +€380 | +352% |
| Profit (loss) for the period before taxes | 9903 | €56,260 | €74,742 | +€18,482 | +32.9% |
| Transfer from deferred taxes | 780 | €370 | €370 | = | 0.0% |
| Income taxes | 67/77 | €18,932 | €25,418 | +€6,486 | +34.3% |
| Profit (loss) for the period | 9904 | €37,698 | €49,694 | +€11,996 | +31.8% |
| Transfer from tax-exempt reserves | 789 | €718 | €718 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,416 | €50,412 | +€11,996 | +31.2% |
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 1 November 2026 via checked.be.