JPS LEBOUTTE: 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.
JPS LEBOUTTE
Largest movements
- Receivables within one year -€23,940
down €23,940 (-62.5%), from €38,328 to €14,388
of which Trade receivables: -€24,142
- Tangible fixed assets -€12,133
no longer reported in 2025 (was €12,133)
of which Furniture and vehicles: -€11,803
- Trade debts -€54,894
down €54,894 (-94.6%), from €58,021 to €3,127
- Other debts +€44,564
up €44,564 (+117%), from €38,234 to €82,798
- Profit (loss) carried forward -€27,072
down €27,072 (-35.2%), from -€76,993 to -€104,065
- Debts after one year -€6,424
no longer reported in 2025 (was €6,424)
- Short-term financial debts +€3,396
up €3,396 (+81.8%), from €4,151 to €7,547
- Gross operating margin +€27,629
up €27,629 (+37.2%), from €74,313 to €101,942
- Staff costs +€15,481
up €15,481 (+15.6%), from €99,156 to €114,637
- Depreciation +€6,557
up €6,557 (+118%), from €5,576 to €12,133
- Taxes -€6,000
down €6,000, from €3,000 to -€3,000
- Financial charges +€1,995
up €1,995 (+117%), from €1,699 to €3,694
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,421 | €16,413 | -€36,008 | -68.7% |
| Fixed assets | 21/28 | €14,093 | €1,960 | -€12,133 | -86.1% |
| Tangible fixed assets | 22/27 | €12,133 | - | -€12,133 | |
| Plant, machinery and equipment | 23 | €330 | - | -€330 | |
| Furniture and vehicles | 24 | €11,803 | - | -€11,803 | |
| Financial fixed assets | 28 | €1,960 | €1,960 | = | 0.0% |
| Current assets | 29/58 | €38,328 | €14,453 | -€23,875 | -62.3% |
| Amounts receivable within one year | 40/41 | €38,328 | €14,388 | -€23,940 | -62.5% |
| Trade receivables | 40 | €25,570 | €1,428 | -€24,142 | -94.4% |
| Other amounts receivable | 41 | €12,758 | €12,960 | +€202 | +1.6% |
| Deferred charges and accrued income | 490/1 | - | €65 | +€65 | |
| Total equity and liabilities | 10/49 | €52,421 | €16,413 | -€36,008 | -68.7% |
| Equity | 10/15 | -€59,433 | -€86,505 | -€27,072 | -45.6% |
| Contributions | 10/11 | €15,700 | €15,700 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,993 | -€104,065 | -€27,072 | -35.2% |
| Amounts payable | 17/49 | €111,854 | €102,918 | -€8,936 | -8.0% |
| Amounts payable after more than one year | 17 | €6,424 | - | -€6,424 | |
| Financial debts | 170/4 | €6,424 | - | -€6,424 | |
| Amounts payable within one year | 42/48 | €105,430 | €102,918 | -€2,512 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €5,024 | €6,946 | +€1,922 | +38.3% |
| Financial debts | 43 | €4,151 | €7,547 | +€3,396 | +81.8% |
| Credit institutions | 430/8 | €4,151 | €7,547 | +€3,396 | +81.8% |
| Trade debts | 44 | €58,021 | €3,127 | -€54,894 | -94.6% |
| Suppliers | 440/4 | €58,021 | €3,127 | -€54,894 | -94.6% |
| Advances received on contracts in progress | 46 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €38,234 | €82,798 | +€44,564 | +117% |
| Remuneration, social security and pensions | 62 | €99,156 | €114,637 | +€15,481 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,576 | €12,133 | +€6,557 | +118% |
| Other operating charges | 640/8 | €830 | €1,420 | +€590 | +71.1% |
| Non-recurring operating charges | 66A | - | €130 | +€130 | |
| Gross operating margin | 9900 | €74,313 | €101,942 | +€27,629 | +37.2% |
| Operating profit (loss) | 9901 | -€31,249 | -€26,378 | +€4,871 | +15.6% |
| Financial charges | 65/66B | €1,699 | €3,694 | +€1,995 | +117% |
| Recurring financial charges | 65 | €1,699 | €3,694 | +€1,995 | +117% |
| Profit (loss) for the period before taxes | 9903 | -€32,948 | -€30,072 | +€2,876 | +8.7% |
| Income taxes | 67/77 | €3,000 | -€3,000 | -€6,000 | |
| Profit (loss) for the period | 9904 | -€35,948 | -€27,072 | +€8,876 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,948 | -€27,072 | +€8,876 | +24.7% |
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 21 October 2026 via checked.be.