JORDENS LEON: 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.
JORDENS LEON
Largest movements
- Cash -€44,674
down €44,674 (-78.0%), from €57,262 to €12,587
mainly Receivables within one year (-€43,508) and Investment in fixed assets (net) (-€5,591)
- Receivables within one year +€43,508
up €43,508 (+1,863%), from €2,335 to €45,843
of which Other amounts receivable: +€43,212
- Tangible fixed assets +€2,310
up €2,310 (+48.6%), from €4,755 to €7,066
of which Plant, machinery and equipment: +€4,640
- Stocks and contracts -€1,772
down €1,772 (-7.1%), from €24,921 to €23,149
- Reserves +€1,352
up €1,352 (+2.3%), from €58,466 to €59,818
of which Distributable reserves: +€1,352
- Gross operating margin -€7,483
down €7,483 (-55.2%), from €13,544 to €6,061
- Taxes -€2,086
down €2,086 (-66.6%), from €3,130 to €1,044
- Depreciation -€954
down €954 (-22.5%), from €4,235 to €3,281
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 | €89,892 | €89,286 | -€606 | -0.7% |
| Fixed assets | 21/28 | €4,755 | €7,066 | +€2,310 | +48.6% |
| Tangible fixed assets | 22/27 | €4,755 | €7,066 | +€2,310 | +48.6% |
| Land and buildings | 22 | €1,122 | - | -€1,122 | |
| Plant, machinery and equipment | 23 | €526 | €5,167 | +€4,640 | +881% |
| Furniture and vehicles | 24 | €3,107 | €1,899 | -€1,208 | -38.9% |
| Current assets | 29/58 | €85,136 | €82,221 | -€2,916 | -3.4% |
| Stocks and contracts in progress | 3 | €24,921 | €23,149 | -€1,772 | -7.1% |
| Stocks | 30/36 | €24,921 | €23,149 | -€1,772 | -7.1% |
| Amounts receivable within one year | 40/41 | €2,335 | €45,843 | +€43,508 | +1,863% |
| Trade receivables | 40 | €540 | €836 | +€296 | +54.8% |
| Other amounts receivable | 41 | €1,795 | €45,008 | +€43,212 | +2,407% |
| Cash at bank and in hand | 54/58 | €57,262 | €12,587 | -€44,674 | -78.0% |
| Deferred charges and accrued income | 490/1 | €619 | €642 | +€23 | +3.7% |
| Total equity and liabilities | 10/49 | €89,892 | €89,286 | -€606 | -0.7% |
| Equity | 10/15 | €87,795 | €89,147 | +€1,352 | +1.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €58,466 | €59,818 | +€1,352 | +2.3% |
| Tax-exempt reserves | 132 | €3,277 | €3,277 | = | 0.0% |
| Distributable reserves | 133 | €55,190 | €56,541 | +€1,352 | +2.4% |
| Profit (loss) carried forward | 14 | €10,329 | €10,329 | = | 0.0% |
| Amounts payable | 17/49 | €2,096 | €139 | -€1,957 | -93.4% |
| Amounts payable within one year | 42/48 | €2,096 | €139 | -€1,957 | -93.4% |
| Trade debts | 44 | €545 | €139 | -€406 | -74.5% |
| Suppliers | 440/4 | €545 | €139 | -€406 | -74.5% |
| Taxes, remuneration and social security | 45 | €693 | - | -€693 | |
| Taxes | 450/3 | €693 | - | -€693 | |
| Other amounts payable | 47/48 | €858 | - | -€858 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,235 | €3,281 | -€954 | -22.5% |
| Other operating charges | 640/8 | €403 | €415 | +€12 | +3.1% |
| Gross operating margin | 9900 | €13,544 | €6,061 | -€7,483 | -55.2% |
| Operating profit (loss) | 9901 | €8,907 | €2,365 | -€6,542 | -73.4% |
| Financial income | 75/76B | €275 | €248 | -€27 | -9.9% |
| Recurring financial income | 75 | €275 | €248 | -€27 | -9.9% |
| Financial charges | 65/66B | €213 | €218 | +€5 | +2.3% |
| Recurring financial charges | 65 | €213 | €218 | +€5 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €8,969 | €2,395 | -€6,574 | -73.3% |
| Income taxes | 67/77 | €3,130 | €1,044 | -€2,086 | -66.6% |
| Profit (loss) for the period | 9904 | €5,839 | €1,352 | -€4,487 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,839 | €1,352 | -€4,487 | -76.9% |
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.