LEJENCO: 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.
LEJENCO
Largest movements
- Financial fixed assets -€1.7m
no longer reported in 2025 (was €1.7m)
- Tangible fixed assets +€1.0m
up €1.0m (+2,242%), from €45,000 to €1.1m
of which Land and buildings: +€740,770
- Intangible fixed assets +€932,262
new in 2025: €932,262
- Cash +€29,436
up €29,436 (+612%), from €4,812 to €34,248
mainly Debts after one year (+€431,240) and Depreciation (+€163,746)
- Debts after one year +€431,240
up €431,240 (+43.0%), from €1.0m to €1.4m
- Other debts -€265,284
down €265,284 (-45.8%), from €578,652 to €313,368
- Provisions +€99,963
new in 2025: €99,963
- Current portion of long-term debt +€71,963
up €71,963 (+80.2%), from €89,709 to €161,672
- Profit (loss) carried forward -€22,807
down €22,807 (-490%), from -€4,653 to -€27,460
- Gross operating margin +€191,737
up €191,737 (+1,225%), from €15,657 to €207,394
- Depreciation +€163,746
new in 2025: €163,746
- Taxes +€40,309
new in 2025: €40,309
- Other operating charges +€14,326
up €14,326 (+1,424%), from €1,006 to €15,332
- Financial charges -€3,351
down €3,351 (-13.9%), from €24,050 to €20,699
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 | €1,699,812 | €2,041,405 | +€341,593 | +20.1% |
| Fixed assets | 21/28 | €1,695,000 | €1,986,272 | +€291,272 | +17.2% |
| Intangible fixed assets | 21 | - | €932,262 | +€932,262 | |
| Tangible fixed assets | 22/27 | €45,000 | €1,054,010 | +€1.0m | +2,242% |
| Land and buildings | 22 | €45,000 | €785,770 | +€740,770 | +1,646% |
| Plant, machinery and equipment | 23 | - | €245,488 | +€245,488 | |
| Furniture and vehicles | 24 | - | €22,752 | +€22,752 | |
| Financial fixed assets | 28 | €1,650,000 | - | -€1.7m | |
| Current assets | 29/58 | €4,812 | €55,133 | +€50,321 | +1,046% |
| Amounts receivable within one year | 40/41 | - | €12,972 | +€12,972 | |
| Other amounts receivable | 41 | - | €12,972 | +€12,972 | |
| Cash at bank and in hand | 54/58 | €4,812 | €34,248 | +€29,436 | +612% |
| Deferred charges and accrued income | 490/1 | - | €7,912 | +€7,912 | |
| Total equity and liabilities | 10/49 | €1,699,812 | €2,041,405 | +€341,593 | +20.1% |
| Equity | 10/15 | €15,807 | -€7,000 | -€22,807 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€4,653 | -€27,460 | -€22,807 | -490% |
| Provisions and deferred taxes | 16 | - | €99,963 | +€99,963 | |
| Deferred taxes | 168 | - | €99,963 | +€99,963 | |
| Amounts payable | 17/49 | €1,684,005 | €1,948,442 | +€264,437 | +15.7% |
| Amounts payable after more than one year | 17 | €1,003,966 | €1,435,205 | +€431,240 | +43.0% |
| Financial debts | 170/4 | €1,003,966 | €1,435,205 | +€431,240 | +43.0% |
| Amounts payable within one year | 42/48 | €668,638 | €510,143 | -€158,496 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €89,709 | €161,672 | +€71,963 | +80.2% |
| Trade debts | 44 | €277 | €14,960 | +€14,682 | +5,294% |
| Suppliers | 440/4 | €277 | €14,960 | +€14,682 | +5,294% |
| Taxes, remuneration and social security | 45 | - | €20,143 | +€20,143 | |
| Taxes | 450/3 | - | €20,143 | +€20,143 | |
| Other amounts payable | 47/48 | €578,652 | €313,368 | -€265,284 | -45.8% |
| Accrued charges and deferred income | 492/3 | €11,401 | €3,094 | -€8,308 | -72.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €163,746 | +€163,746 | |
| Other operating charges | 640/8 | €1,006 | €15,332 | +€14,326 | +1,424% |
| Gross operating margin | 9900 | €15,657 | €207,394 | +€191,737 | +1,225% |
| Operating profit (loss) | 9901 | €14,651 | €28,316 | +€13,666 | +93.3% |
| Financial charges | 65/66B | €24,050 | €20,699 | -€3,351 | -13.9% |
| Recurring financial charges | 65 | €24,050 | €20,699 | -€3,351 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,399 | €7,617 | +€17,016 | |
| Transfer from deferred taxes | 780 | - | €9,886 | +€9,886 | |
| Income taxes | 67/77 | - | €40,309 | +€40,309 | |
| Profit (loss) for the period | 9904 | -€9,399 | -€22,807 | -€13,408 | -143% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,399 | -€22,807 | -€13,408 | -143% |
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.