JL MENCIUS: 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.
JL MENCIUS
Largest movements
- Tangible fixed assets -€18,556
down €18,556 (-13.5%), from €137,618 to €119,063
of which Furniture and vehicles: -€10,482
- Other debts -€22,425
down €22,425 (-25.2%), from €89,089 to €66,663
- Debts after one year +€20,548
up €20,548 (+32.0%), from €64,157 to €84,705
- Profit (loss) carried forward -€12,657
down €12,657 (-16.2%), from -€78,141 to -€90,798
- Reserves -€2,821
down €2,821 (-15.8%), from €17,806 to €14,985
- Provisions -€1,453
down €1,453 (-15.8%), from €9,169 to €7,716
- Gross operating margin +€5,637
up €5,637 (+477.7%), from €1,180 to €6,817
- Other operating charges +€284
up €284 (+19.0%), from €1,493 to €1,778
- Financial charges -€247
down €247 (-6.7%), from €3,662 to €3,415
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 | €137,625 | €119,143 | -€18,482 | -13.4% |
| Fixed assets | 21/28 | €137,618 | €119,063 | -€18,556 | -13.5% |
| Tangible fixed assets | 22/27 | €137,618 | €119,063 | -€18,556 | -13.5% |
| Land and buildings | 22 | €107,043 | €98,969 | -€8,074 | -7.5% |
| Furniture and vehicles | 24 | €30,576 | €20,094 | -€10,482 | -34.3% |
| Current assets | 29/58 | €6 | €80 | +€74 | +1139.2% |
| Cash at bank and in hand | 54/58 | €6 | €80 | +€74 | +1139.2% |
| Total equity and liabilities | 10/49 | €137,625 | €119,143 | -€18,482 | -13.4% |
| Equity | 10/15 | -€32,258 | -€47,737 | -€15,479 | -48.0% |
| Contributions | 10/11 | €28,077 | €28,077 | = | 0.0% |
| Reserves | 13 | €17,806 | €14,985 | -€2,821 | -15.8% |
| Tax-exempt reserves | 132 | €17,806 | €14,985 | -€2,821 | -15.8% |
| Profit (loss) carried forward | 14 | -€78,141 | -€90,798 | -€12,657 | -16.2% |
| Provisions and deferred taxes | 16 | €9,169 | €7,716 | -€1,453 | -15.8% |
| Deferred taxes | 168 | €9,169 | €7,716 | -€1,453 | -15.8% |
| Amounts payable | 17/49 | €160,715 | €159,164 | -€1,551 | -1.0% |
| Amounts payable after more than one year | 17 | €64,157 | €84,705 | +€20,548 | +32.0% |
| Financial debts | 170/4 | €64,157 | €84,705 | +€20,548 | +32.0% |
| Amounts payable within one year | 42/48 | €96,558 | €74,459 | -€22,099 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €7,469 | €7,795 | +€327 | +4.4% |
| Other amounts payable | 47/48 | €89,089 | €66,663 | -€22,425 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,602 | €18,556 | -€46 | -0.2% |
| Other operating charges | 640/8 | €1,493 | €1,778 | +€284 | +19.0% |
| Gross operating margin | 9900 | €1,180 | €6,817 | +€5,637 | +477.7% |
| Operating profit (loss) | 9901 | -€18,915 | -€13,516 | +€5,399 | +28.5% |
| Financial charges | 65/66B | €3,662 | €3,415 | -€247 | -6.7% |
| Recurring financial charges | 65 | €3,662 | €3,415 | -€247 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,577 | -€16,931 | +€5,646 | +25.0% |
| Transfer from deferred taxes | 780 | €1,453 | €1,453 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€21,124 | -€15,479 | +€5,646 | +26.7% |
| Transfer from tax-exempt reserves | 789 | €2,821 | €2,821 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,303 | -€12,657 | +€5,646 | +30.8% |
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 10 October 2026 via checked.be.