LEBEAU-JORIS: 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.
LEBEAU-JORIS
Largest movements
- Cash -€14,776
down €14,776 (-64.1%), from €23,062 to €8,285
mainly Receivables within one year (-€9,492) and Net result for the year (-€7,796)
- Receivables within one year +€9,492
up €9,492 (+157%), from €6,050 to €15,542
of which Trade receivables: +€8,063
- Deferred charges and accrued income -€1,563
down €1,563 (-97.7%), from €1,600 to €37
- Tangible fixed assets -€600
down €600 (-75.5%), from €795 to €195
of which Furniture and vehicles: -€600
- Profit (loss) carried forward -€7,796
down €7,796 (-39.9%), from €19,524 to €11,728
- Tax, wage and social debts +€1,381
up €1,381, from €0 to €1,381
of which Taxes: +€1,381
- Trade debts -€1,012
down €1,012 (-71.0%), from €1,426 to €413
- Gross operating margin -€7,522
down €7,522, from €1,957 to -€5,565
- Taxes +€303
up €303, from -€50 to €252
- Depreciation +€195
up €195 (+48.2%), from €405 to €600
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 | €31,507 | €24,060 | -€7,447 | -23.6% |
| Fixed assets | 21/28 | €795 | €195 | -€600 | -75.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €795 | €195 | -€600 | -75.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €795 | €195 | -€600 | -75.5% |
| Current assets | 29/58 | €30,712 | €23,865 | -€6,847 | -22.3% |
| Amounts receivable within one year | 40/41 | €6,050 | €15,542 | +€9,492 | +157% |
| Trade receivables | 40 | €3,465 | €11,528 | +€8,063 | +233% |
| Other amounts receivable | 41 | €2,585 | €4,014 | +€1,429 | +55.3% |
| Cash at bank and in hand | 54/58 | €23,062 | €8,285 | -€14,776 | -64.1% |
| Deferred charges and accrued income | 490/1 | €1,600 | €37 | -€1,563 | -97.7% |
| Total equity and liabilities | 10/49 | €31,507 | €24,060 | -€7,447 | -23.6% |
| Equity | 10/15 | €30,062 | €22,266 | -€7,796 | -25.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,338 | €4,338 | = | 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 | €2,478 | €2,478 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,524 | €11,728 | -€7,796 | -39.9% |
| Amounts payable | 17/49 | €1,445 | €1,794 | +€349 | +24.1% |
| Amounts payable within one year | 42/48 | €1,426 | €1,794 | +€369 | +25.9% |
| Trade debts | 44 | €1,426 | €413 | -€1,012 | -71.0% |
| Suppliers | 440/4 | €1,426 | €413 | -€1,012 | -71.0% |
| Taxes, remuneration and social security | 45 | €0 | €1,381 | +€1,381 | |
| Taxes | 450/3 | €0 | €1,381 | +€1,381 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €20 | €0 | -€20 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €405 | €600 | +€195 | +48.2% |
| Other operating charges | 640/8 | €794 | €833 | +€39 | +4.9% |
| Gross operating margin | 9900 | €1,957 | -€5,565 | -€7,522 | |
| Operating profit (loss) | 9901 | €758 | -€6,998 | -€7,755 | |
| Financial income | 75/76B | €13 | €28 | +€15 | +116% |
| Recurring financial income | 75 | €13 | €28 | +€15 | +116% |
| Financial charges | 65/66B | €538 | €574 | +€36 | +6.8% |
| Recurring financial charges | 65 | €538 | €574 | +€36 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €233 | -€7,544 | -€7,777 | |
| Income taxes | 67/77 | -€50 | €252 | +€303 | |
| Profit (loss) for the period | 9904 | €283 | -€7,796 | -€8,080 | |
| Profit (loss) for the period to be appropriated | 9905 | €283 | -€7,796 | -€8,080 |
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.