LE JOUR J: 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.
LE JOUR J
Largest movements
- Receivables within one year +€29,414
up €29,414 (+22.2%), from €132,659 to €162,073
of which Trade receivables: +€33,524
- Cash +€14,473
up €14,473 (+834%), from €1,735 to €16,208
mainly Net result for the year (+€29,399) and Tax, wage and social debts (+€22,436)
- Stocks and contracts -€6,939
down €6,939 (-4.0%), from €175,172 to €168,233
- Profit (loss) carried forward +€29,399
up €29,399 (+46.1%), from €63,730 to €93,129
- Tax, wage and social debts +€22,436
up €22,436 (+84.7%), from €26,492 to €48,928
of which Taxes: +€23,368
- Short-term financial debts -€22,065
down €22,065 (-44.1%), from €50,000 to €27,935
- Trade debts +€14,203
up €14,203 (+11.6%), from €122,510 to €136,712
- Current portion of long-term debt +€9,346
up €9,346, from €0 to €9,346
- Gross operating margin +€41,510
up €41,510 (+38.3%), from €108,438 to €149,948
- Taxes +€10,595
up €10,595 (+398%), from €2,663 to €13,258
- Staff costs +€8,207
up €8,207 (+11.4%), from €71,754 to €79,961
- Other operating charges -€7,729
down €7,729 (-58.3%), from €13,247 to €5,518
- Depreciation +€5,271
up €5,271 (+123%), from €4,289 to €9,559
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 | €374,105 | €411,470 | +€37,365 | +10.0% |
| Fixed assets | 21/28 | €60,187 | €60,276 | +€90 | +0.1% |
| Intangible fixed assets | 21 | €204 | €0 | -€204 | -100% |
| Tangible fixed assets | 22/27 | €59,983 | €60,276 | +€294 | +0.5% |
| Plant, machinery and equipment | 23 | - | €1,420 | +€1,420 | |
| Furniture and vehicles | 24 | €18,157 | €15,105 | -€3,052 | -16.8% |
| Other tangible fixed assets | 26 | €41,825 | €43,752 | +€1,926 | +4.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €313,919 | €351,194 | +€37,275 | +11.9% |
| Stocks and contracts in progress | 3 | €175,172 | €168,233 | -€6,939 | -4.0% |
| Stocks | 30/36 | €175,172 | €168,233 | -€6,939 | -4.0% |
| Amounts receivable within one year | 40/41 | €132,659 | €162,073 | +€29,414 | +22.2% |
| Trade receivables | 40 | €127,073 | €160,596 | +€33,524 | +26.4% |
| Other amounts receivable | 41 | €5,587 | €1,477 | -€4,110 | -73.6% |
| Cash at bank and in hand | 54/58 | €1,735 | €16,208 | +€14,473 | +834% |
| Deferred charges and accrued income | 490/1 | €4,352 | €4,679 | +€327 | +7.5% |
| Total equity and liabilities | 10/49 | €374,105 | €411,470 | +€37,365 | +10.0% |
| Equity | 10/15 | €84,190 | €113,589 | +€29,399 | +34.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,730 | €93,129 | +€29,399 | +46.1% |
| Amounts payable | 17/49 | €289,915 | €297,881 | +€7,966 | +2.7% |
| Amounts payable after more than one year | 17 | €56,524 | €48,057 | -€8,467 | -15.0% |
| Financial debts | 170/4 | €56,524 | €48,057 | -€8,467 | -15.0% |
| Amounts payable within one year | 42/48 | €230,825 | €247,834 | +€17,010 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | €9,346 | +€9,346 | |
| Financial debts | 43 | €50,000 | €27,935 | -€22,065 | -44.1% |
| Credit institutions | 430/8 | €50,000 | €27,935 | -€22,065 | -44.1% |
| Trade debts | 44 | €122,510 | €136,712 | +€14,203 | +11.6% |
| Suppliers | 440/4 | €122,510 | €136,712 | +€14,203 | +11.6% |
| Taxes, remuneration and social security | 45 | €26,492 | €48,928 | +€22,436 | +84.7% |
| Taxes | 450/3 | €10,712 | €34,080 | +€23,368 | +218% |
| Remuneration and social security | 454/9 | €15,780 | €14,848 | -€932 | -5.9% |
| Other amounts payable | 47/48 | €31,823 | €24,913 | -€6,910 | -21.7% |
| Accrued charges and deferred income | 492/3 | €2,567 | €1,990 | -€577 | -22.5% |
| Remuneration, social security and pensions | 62 | €71,754 | €79,961 | +€8,207 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,289 | €9,559 | +€5,271 | +123% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,188 | €2,834 | +€5,022 | |
| Other operating charges | 640/8 | €13,247 | €5,518 | -€7,729 | -58.3% |
| Gross operating margin | 9900 | €108,438 | €149,948 | +€41,510 | +38.3% |
| Operating profit (loss) | 9901 | €21,336 | €52,075 | +€30,739 | +144% |
| Financial income | 75/76B | €39 | €279 | +€240 | +618% |
| Recurring financial income | 75 | €39 | €279 | +€240 | +618% |
| Financial charges | 65/66B | €9,435 | €9,696 | +€262 | +2.8% |
| Recurring financial charges | 65 | €9,435 | €9,696 | +€262 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €11,940 | €42,657 | +€30,717 | +257% |
| Income taxes | 67/77 | €2,663 | €13,258 | +€10,595 | +398% |
| Profit (loss) for the period | 9904 | €9,277 | €29,399 | +€20,122 | +217% |
| Profit (loss) for the period to be appropriated | 9905 | €9,277 | €29,399 | +€20,122 | +217% |
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 31 October 2026 via checked.be.