Jourdan LT: 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.
Jourdan LT
Largest movements
- Tangible fixed assets +€7,820
up €7,820 (+18.2%), from €42,923 to €50,743
of which Furniture and vehicles: +€18,031
- Receivables within one year +€6,940
up €6,940 (+5.5%), from €125,740 to €132,679
of which Other amounts receivable: +€6,939
- Cash +€4,925
up €4,925 (+24.7%), from €19,902 to €24,828
mainly Trade debts (+€63,955) and Depreciation (+€12,724)
- Stocks and contracts +€4,110
up €4,110 (+46.5%), from €8,840 to €12,950
- Trade debts +€63,955
up €63,955 (+96.2%), from €66,514 to €130,469
- Profit (loss) carried forward -€38,548
down €38,548 (-68.7%), from €56,097 to €17,549
- Tax, wage and social debts -€3,170
down €3,170 (-5.5%), from €57,533 to €54,363
of which Taxes: -€14,728
- Staff costs +€65,854
up €65,854 (+38.7%), from €169,949 to €235,803
- Gross operating margin +€35,241
up €35,241 (+18.8%), from €187,746 to €222,986
- Other operating charges -€7,239
down €7,239 (-58.3%), from €12,408 to €5,169
- Financial charges +€3,854
up €3,854 (+39.4%), from €9,790 to €13,645
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 | €198,744 | €221,200 | +€22,456 | +11.3% |
| Fixed assets | 21/28 | €42,923 | €50,743 | +€7,820 | +18.2% |
| Tangible fixed assets | 22/27 | €42,923 | €50,743 | +€7,820 | +18.2% |
| Plant, machinery and equipment | 23 | €19,862 | €12,700 | -€7,162 | -36.1% |
| Furniture and vehicles | 24 | €4,534 | €22,565 | +€18,031 | +398% |
| Other tangible fixed assets | 26 | €18,527 | €15,477 | -€3,050 | -16.5% |
| Current assets | 29/58 | €155,821 | €170,457 | +€14,636 | +9.4% |
| Stocks and contracts in progress | 3 | €8,840 | €12,950 | +€4,110 | +46.5% |
| Stocks | 30/36 | €8,840 | €12,950 | +€4,110 | +46.5% |
| Amounts receivable within one year | 40/41 | €125,740 | €132,679 | +€6,940 | +5.5% |
| Trade receivables | 40 | €500 | €500 | +€1 | +0.1% |
| Other amounts receivable | 41 | €125,240 | €132,179 | +€6,939 | +5.5% |
| Cash at bank and in hand | 54/58 | €19,902 | €24,828 | +€4,925 | +24.7% |
| Deferred charges and accrued income | 490/1 | €1,339 | - | -€1,339 | |
| Total equity and liabilities | 10/49 | €198,744 | €221,200 | +€22,456 | +11.3% |
| Equity | 10/15 | €74,697 | €36,149 | -€38,548 | -51.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,097 | €17,549 | -€38,548 | -68.7% |
| Amounts payable | 17/49 | €124,047 | €185,050 | +€61,004 | +49.2% |
| Amounts payable within one year | 42/48 | €124,047 | €184,832 | +€60,786 | +49.0% |
| Trade debts | 44 | €66,514 | €130,469 | +€63,955 | +96.2% |
| Suppliers | 440/4 | €66,514 | €130,469 | +€63,955 | +96.2% |
| Taxes, remuneration and social security | 45 | €57,533 | €54,363 | -€3,170 | -5.5% |
| Taxes | 450/3 | €44,363 | €29,636 | -€14,728 | -33.2% |
| Remuneration and social security | 454/9 | €13,169 | €24,728 | +€11,558 | +87.8% |
| Accrued charges and deferred income | 492/3 | - | €218 | +€218 | |
| Remuneration, social security and pensions | 62 | €169,949 | €235,803 | +€65,854 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,755 | €12,724 | -€2,032 | -13.8% |
| Other operating charges | 640/8 | €12,408 | €5,169 | -€7,239 | -58.3% |
| Gross operating margin | 9900 | €187,746 | €222,986 | +€35,241 | +18.8% |
| Operating profit (loss) | 9901 | -€9,366 | -€30,709 | -€21,343 | -228% |
| Financial income | 75/76B | €4,631 | €6,162 | +€1,531 | +33.0% |
| Recurring financial income | 75 | €4,631 | €6,162 | +€1,531 | +33.0% |
| Financial charges | 65/66B | €9,790 | €13,645 | +€3,854 | +39.4% |
| Recurring financial charges | 65 | €9,790 | €13,645 | +€3,854 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,525 | -€38,192 | -€23,667 | -163% |
| Income taxes | 67/77 | €307 | €356 | +€49 | +16.0% |
| Profit (loss) for the period | 9904 | -€14,832 | -€38,548 | -€23,716 | -160% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,832 | -€38,548 | -€23,716 | -160% |
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 14 October 2026 via checked.be.