JERUSALEM - LANCE: what changed
Two fiscal 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.
JERUSALEM - LANCE
Largest movements
- Cash +€25,399
up €25,399 (+9.2%), from €277,555 to €302,954
mainly Net result for the year (+€138,201) and Depreciation (+€10,764)
- Profit (loss) carried forward +€38,201
up €38,201 (+6.8%), from €559,820 to €598,021
- Debts after one year -€21,429
no longer reported in 2025 (was €21,429)
- Financial income -€22,547
down €22,547 (-21.9%), from €102,915 to €80,368
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 | €1,202,193 | €1,216,828 | +€14,635 | +1.2% |
| Fixed assets | 21/28 | €924,638 | €913,874 | -€10,764 | -1.2% |
| Tangible fixed assets | 22/27 | €270,853 | €260,090 | -€10,764 | -4.0% |
| Land and buildings | 22 | €270,853 | €260,090 | -€10,764 | -4.0% |
| Financial fixed assets | 28 | €653,784 | €653,784 | = | 0.0% |
| Current assets | 29/58 | €277,555 | €302,954 | +€25,399 | +9.2% |
| Cash at bank and in hand | 54/58 | €277,555 | €302,954 | +€25,399 | +9.2% |
| Total equity and liabilities | 10/49 | €1,202,193 | €1,216,828 | +€14,635 | +1.2% |
| Equity | 10/15 | €1,053,606 | €1,091,808 | +€38,201 | +3.6% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Reserves | 13 | €43,787 | €43,787 | = | 0.0% |
| Non-distributable reserves | 130/1 | €43,787 | €43,787 | = | 0.0% |
| Reserves not available under the articles | 1311 | €43,787 | €43,787 | = | 0.0% |
| Profit (loss) carried forward | 14 | €559,820 | €598,021 | +€38,201 | +6.8% |
| Amounts payable | 17/49 | €148,586 | €125,020 | -€23,566 | -15.9% |
| Amounts payable after more than one year | 17 | €21,429 | - | -€21,429 | |
| Financial debts | 170/4 | €21,429 | - | -€21,429 | |
| Amounts payable within one year | 42/48 | €127,157 | €125,020 | -€2,137 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €28,571 | €21,429 | -€7,143 | -25.0% |
| Trade debts | 44 | €4,586 | €1,591 | -€2,995 | -65.3% |
| Suppliers | 440/4 | €4,586 | €1,591 | -€2,995 | -65.3% |
| Taxes, remuneration and social security | 45 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Taxes | 450/3 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Other amounts payable | 47/48 | €90,000 | €100,000 | +€10,000 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,764 | €10,764 | = | 0.0% |
| Other operating charges | 640/8 | €16,270 | €16,755 | +€485 | +3.0% |
| Gross operating margin | 9900 | €104,998 | €104,996 | -€1 | 0.0% |
| Operating profit (loss) | 9901 | €77,964 | €77,478 | -€486 | -0.6% |
| Financial income | 75/76B | €102,915 | €80,368 | -€22,547 | -21.9% |
| Recurring financial income | 75 | €102,915 | €80,368 | -€22,547 | -21.9% |
| Financial charges | 65/66B | €599 | €431 | -€168 | -28.0% |
| Recurring financial charges | 65 | €599 | €431 | -€168 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €180,280 | €157,415 | -€22,866 | -12.7% |
| Income taxes | 67/77 | €20,198 | €19,213 | -€985 | -4.9% |
| Profit (loss) for the period | 9904 | €160,082 | €138,201 | -€21,881 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €160,082 | €138,201 | -€21,881 | -13.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.