Jeune Concept: 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.
Jeune Concept
Largest movements
- Receivables within one year +€40,355
up €40,355 (+39.9%), from €101,023 to €141,379
of which Trade receivables: +€37,914
- Tangible fixed assets -€8,068
down €8,068 (-29.7%), from €27,208 to €19,140
of which Plant, machinery and equipment: -€10,084
- Stocks and contracts +€8,039
up €8,039 (+12.1%), from €66,361 to €74,400
- Cash -€3,460
down €3,460 (-3.4%), from €102,243 to €98,784
mainly Contributions, distributions and other (-€167,810) and Receivables within one year (-€40,355)
- Other debts +€160,674
up €160,674 (+2,005%), from €8,014 to €168,688
- Profit (loss) carried forward -€154,161
down €154,161 (-100%), from €154,161 to €0
- Trade debts +€27,175
up €27,175 (+67.7%), from €40,127 to €67,302
- Tax, wage and social debts +€14,505
up €14,505 (+38.4%), from €37,820 to €52,326
of which Taxes: +€17,921
- Debts after one year -€10,000
down €10,000 (-25.0%), from €40,000 to €30,000
- Gross operating margin -€4,307
down €4,307 (-2.8%), from €155,689 to €151,382
- Depreciation +€3,776
up €3,776 (+47.0%), from €8,031 to €11,808
- Staff costs +€3,297
up €3,297 (+2.8%), from €117,168 to €120,465
- Taxes -€3,143
down €3,143 (-38.9%), from €8,068 to €4,926
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 | €298,804 | €337,023 | +€38,219 | +12.8% |
| Fixed assets | 21/28 | €27,208 | €19,140 | -€8,068 | -29.7% |
| Tangible fixed assets | 22/27 | €27,208 | €19,140 | -€8,068 | -29.7% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €24,025 | €13,941 | -€10,084 | -42.0% |
| Furniture and vehicles | 24 | €3,183 | €5,199 | +€2,016 | +63.3% |
| Current assets | 29/58 | €271,595 | €317,882 | +€46,287 | +17.0% |
| Stocks and contracts in progress | 3 | €66,361 | €74,400 | +€8,039 | +12.1% |
| Stocks | 30/36 | €66,361 | €74,400 | +€8,039 | +12.1% |
| Amounts receivable within one year | 40/41 | €101,023 | €141,379 | +€40,355 | +39.9% |
| Trade receivables | 40 | €97,655 | €135,569 | +€37,914 | +38.8% |
| Other amounts receivable | 41 | €3,368 | €5,810 | +€2,442 | +72.5% |
| Cash at bank and in hand | 54/58 | €102,243 | €98,784 | -€3,460 | -3.4% |
| Deferred charges and accrued income | 490/1 | €1,968 | €3,319 | +€1,352 | +68.7% |
| Total equity and liabilities | 10/49 | €298,804 | €337,023 | +€38,219 | +12.8% |
| Equity | 10/15 | €172,761 | €18,600 | -€154,161 | -89.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €154,161 | €0 | -€154,161 | -100% |
| Amounts payable | 17/49 | €126,042 | €318,423 | +€192,380 | +153% |
| Amounts payable after more than one year | 17 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Financial debts | 170/4 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Amounts payable within one year | 42/48 | €86,042 | €288,423 | +€202,380 | +235% |
| Financial debts | 43 | €81 | €107 | +€26 | +31.9% |
| Credit institutions | 430/8 | €81 | €107 | +€26 | +31.9% |
| Trade debts | 44 | €40,127 | €67,302 | +€27,175 | +67.7% |
| Suppliers | 440/4 | €40,127 | €67,302 | +€27,175 | +67.7% |
| Taxes, remuneration and social security | 45 | €37,820 | €52,326 | +€14,505 | +38.4% |
| Taxes | 450/3 | €10,092 | €28,013 | +€17,921 | +178% |
| Remuneration and social security | 454/9 | €27,728 | €24,313 | -€3,416 | -12.3% |
| Other amounts payable | 47/48 | €8,014 | €168,688 | +€160,674 | +2,005% |
| Remuneration, social security and pensions | 62 | €117,168 | €120,465 | +€3,297 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,031 | €11,808 | +€3,776 | +47.0% |
| Other operating charges | 640/8 | €986 | €517 | -€469 | -47.6% |
| Gross operating margin | 9900 | €155,689 | €151,382 | -€4,307 | -2.8% |
| Operating profit (loss) | 9901 | €29,504 | €18,592 | -€10,912 | -37.0% |
| Financial income | 75/76B | €0 | €403 | +€403 | +95,933% |
| Recurring financial income | 75 | €0 | €403 | +€403 | +95,933% |
| Financial charges | 65/66B | €257 | €421 | +€165 | +64.2% |
| Recurring financial charges | 65 | €257 | €421 | +€165 | +64.2% |
| Profit (loss) for the period before taxes | 9903 | €29,248 | €18,575 | -€10,673 | -36.5% |
| Income taxes | 67/77 | €8,068 | €4,926 | -€3,143 | -38.9% |
| Profit (loss) for the period | 9904 | €21,179 | €13,649 | -€7,531 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,179 | €13,649 | -€7,531 | -35.6% |
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 27 October 2026 via checked.be.