LE MAN'S JACK: 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 MAN'S JACK
Largest movements
- Cash +€15,482
up €15,482 (+9.6%), from €161,768 to €177,250
mainly Net result for the year (+€33,701) and Accrued charges and deferred income (+€15,301)
- Tangible fixed assets +€8,117
up €8,117 (+29.5%), from €27,517 to €35,634
of which Plant, machinery and equipment: +€4,870
- Stocks and contracts +€4,457
up €4,457 (+15.4%), from €28,963 to €33,421
- Profit (loss) carried forward +€33,701
up €33,701 (+31.5%), from €106,960 to €140,661
- Accrued charges and deferred income +€15,301
up €15,301 (+510%), from €3,000 to €18,301
- Trade debts -€13,298
down €13,298 (-52.3%), from €25,412 to €12,115
- Tax, wage and social debts -€10,438
down €10,438 (-26.3%), from €39,695 to €29,257
of which Taxes: -€13,525
- Other debts +€3,775
up €3,775 (+18.6%), from €20,263 to €24,038
- Staff costs +€40,844
up €40,844 (+25.7%), from €158,811 to €199,655
- Gross operating margin +€12,139
up €12,139 (+4.8%), from €253,123 to €265,263
- Taxes -€9,269
down €9,269 (-43.3%), from €21,425 to €12,156
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 | €233,160 | €262,669 | +€29,509 | +12.7% |
| Fixed assets | 21/28 | €30,787 | €38,916 | +€8,129 | +26.4% |
| Tangible fixed assets | 22/27 | €27,517 | €35,634 | +€8,117 | +29.5% |
| Plant, machinery and equipment | 23 | €20,547 | €25,416 | +€4,870 | +23.7% |
| Furniture and vehicles | 24 | €6,970 | €10,217 | +€3,247 | +46.6% |
| Financial fixed assets | 28 | €3,270 | €3,282 | +€12 | +0.4% |
| Current assets | 29/58 | €202,373 | €223,754 | +€21,380 | +10.6% |
| Stocks and contracts in progress | 3 | €28,963 | €33,421 | +€4,457 | +15.4% |
| Stocks | 30/36 | €28,963 | €33,421 | +€4,457 | +15.4% |
| Amounts receivable within one year | 40/41 | €8,809 | €9,408 | +€598 | +6.8% |
| Trade receivables | 40 | €7,605 | €676 | -€6,929 | -91.1% |
| Other amounts receivable | 41 | €1,204 | €8,731 | +€7,527 | +625% |
| Cash at bank and in hand | 54/58 | €161,768 | €177,250 | +€15,482 | +9.6% |
| Deferred charges and accrued income | 490/1 | €2,832 | €3,675 | +€843 | +29.8% |
| Total equity and liabilities | 10/49 | €233,160 | €262,669 | +€29,509 | +12.7% |
| Equity | 10/15 | €120,020 | €153,721 | +€33,701 | +28.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 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% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,960 | €140,661 | +€33,701 | +31.5% |
| Amounts payable | 17/49 | €113,140 | €108,948 | -€4,192 | -3.7% |
| Amounts payable after more than one year | 17 | €17,976 | €16,223 | -€1,753 | -9.8% |
| Financial debts | 170/4 | €1,976 | €223 | -€1,753 | -88.7% |
| Other amounts payable | 178/9 | €16,000 | €16,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €92,164 | €74,424 | -€17,740 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €6,794 | €9,014 | +€2,220 | +32.7% |
| Trade debts | 44 | €25,412 | €12,115 | -€13,298 | -52.3% |
| Suppliers | 440/4 | €25,412 | €12,115 | -€13,298 | -52.3% |
| Taxes, remuneration and social security | 45 | €39,695 | €29,257 | -€10,438 | -26.3% |
| Taxes | 450/3 | €20,302 | €6,777 | -€13,525 | -66.6% |
| Remuneration and social security | 454/9 | €19,393 | €22,481 | +€3,088 | +15.9% |
| Other amounts payable | 47/48 | €20,263 | €24,038 | +€3,775 | +18.6% |
| Accrued charges and deferred income | 492/3 | €3,000 | €18,301 | +€15,301 | +510% |
| Remuneration, social security and pensions | 62 | €158,811 | €199,655 | +€40,844 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,488 | €9,571 | +€2,082 | +27.8% |
| Other operating charges | 640/8 | €1,221 | €1,584 | +€363 | +29.7% |
| Non-recurring operating charges | 66A | €739 | €1,046 | +€307 | +41.6% |
| Gross operating margin | 9900 | €253,123 | €265,263 | +€12,139 | +4.8% |
| Operating profit (loss) | 9901 | €84,865 | €53,407 | -€31,457 | -37.1% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Non-recurring financial income | 76B | - | €29 | +€29 | |
| Financial charges | 65/66B | €5,667 | €7,579 | +€1,912 | +33.7% |
| Recurring financial charges | 65 | €5,667 | €7,579 | +€1,912 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €79,198 | €45,857 | -€33,341 | -42.1% |
| Income taxes | 67/77 | €21,425 | €12,156 | -€9,269 | -43.3% |
| Profit (loss) for the period | 9904 | €57,773 | €33,701 | -€24,072 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,773 | €33,701 | -€24,072 | -41.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.