Jeûne & Hormèse: what changed
Jeûne & Hormèse
Largest movements
- Receivables within one year -€55,997
down €55,997 (-94.6%), from €59,169 to €3,172
of which Trade receivables: -€59,169
- Tangible fixed assets -€8,250
down €8,250 (-32.3%), from €25,565 to €17,315
of which Furniture and vehicles: -€7,651
- Intangible fixed assets -€3,833
down €3,833 (-42.0%), from €9,122 to €5,289
- Cash -€1,921
down €1,921 (-60.1%), from €3,199 to €1,277
mainly Trade debts (-€51,852) and Advances received (-€11,000)
- Trade debts -€51,852
down €51,852 (-70.7%), from €73,371 to €21,519
- Advances received -€11,000
no longer reported in 2025 (was €11,000)
- Profit (loss) carried forward -€10,544
down €10,544 (-20.9%), from -€50,351 to -€60,894
- Other debts +€3,115
up €3,115 (+9.5%), from €32,845 to €35,960
- Gross operating margin +€4,267
up €4,267 (+340%), from €1,254 to €5,520
- Other operating charges +€3,044
up €3,044 (+761%), from €400 to €3,444
- Depreciation +€2,294
up €2,294 (+23.4%), from €9,788 to €12,082
- Financial income -€278
no longer reported in 2025 (was €278)
- Taxes +€110
up €110 (+54.2%), from €203 to €314
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,055 | €27,054 | -€70,001 | -72.1% |
| Fixed assets | 21/28 | €34,687 | €22,605 | -€12,082 | -34.8% |
| Intangible fixed assets | 21 | €9,122 | €5,289 | -€3,833 | -42.0% |
| Tangible fixed assets | 22/27 | €25,565 | €17,315 | -€8,250 | -32.3% |
| Land and buildings | 22 | €8,088 | €7,489 | -€599 | -7.4% |
| Furniture and vehicles | 24 | €17,477 | €9,826 | -€7,651 | -43.8% |
| Current assets | 29/58 | €62,368 | €4,449 | -€57,918 | -92.9% |
| Amounts receivable within one year | 40/41 | €59,169 | €3,172 | -€55,997 | -94.6% |
| Trade receivables | 40 | €59,169 | - | -€59,169 | |
| Other amounts receivable | 41 | - | €3,172 | +€3,172 | |
| Cash at bank and in hand | 54/58 | €3,199 | €1,277 | -€1,921 | -60.1% |
| Total equity and liabilities | 10/49 | €97,055 | €27,054 | -€70,001 | -72.1% |
| Equity | 10/15 | -€21,399 | -€31,943 | -€10,544 | -49.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,360 | €10,360 | = | 0.0% |
| Distributable reserves | 133 | €10,360 | €10,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,351 | -€60,894 | -€10,544 | -20.9% |
| Amounts payable | 17/49 | €118,454 | €58,997 | -€59,457 | -50.2% |
| Amounts payable within one year | 42/48 | €118,454 | €58,997 | -€59,457 | -50.2% |
| Trade debts | 44 | €73,371 | €21,519 | -€51,852 | -70.7% |
| Suppliers | 440/4 | €73,371 | €21,519 | -€51,852 | -70.7% |
| Advances received on contracts in progress | 46 | €11,000 | - | -€11,000 | |
| Taxes, remuneration and social security | 45 | €1,238 | €1,517 | +€280 | +22.6% |
| Taxes | 450/3 | €1,238 | €1,517 | +€280 | +22.6% |
| Other amounts payable | 47/48 | €32,845 | €35,960 | +€3,115 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,788 | €12,082 | +€2,294 | +23.4% |
| Other operating charges | 640/8 | €400 | €3,444 | +€3,044 | +761% |
| Gross operating margin | 9900 | €1,254 | €5,520 | +€4,267 | +340% |
| Operating profit (loss) | 9901 | -€8,934 | -€10,006 | -€1,072 | -12.0% |
| Financial income | 75/76B | €278 | - | -€278 | |
| Recurring financial income | 75 | €278 | - | -€278 | |
| Financial charges | 65/66B | €287 | €224 | -€63 | -22.0% |
| Recurring financial charges | 65 | €287 | €224 | -€63 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,943 | -€10,230 | -€1,287 | -14.4% |
| Income taxes | 67/77 | €203 | €314 | +€110 | +54.2% |
| Profit (loss) for the period | 9904 | -€9,146 | -€10,544 | -€1,398 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,146 | -€10,544 | -€1,398 | -15.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.