Lejeune: 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.
What changed
Lejeune
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €417,880+€704,295
Equity
€4.3m
2024 · €3.2m+€1.1m
Cash
-
2024 · €0
Balance sheet total
€4.8m
2024 · €5.4m-€529,963
Largest movements
Assets
- Receivables within one year -€329,858
down €329,858 (-6.7%), from €4.9m to €4.6m
of which Trade receivables: -€837,693
- Tangible fixed assets -€102,982
down €102,982 (-27.8%), from €370,862 to €267,881
- Intangible fixed assets -€80,458
down €80,458 (-100%), from €80,458 to €0
Equity and liabilities
- Trade debts -€1.5m
down €1.5m (-99.8%), from €1.5m to €3,503
- Profit (loss) carried forward +€1.1m
up €1.1m (+48.6%), from €2.3m to €3.4m
- Tax, wage and social debts -€114,923
down €114,923 (-21.4%), from €536,423 to €421,500
of which Remuneration and social security: -€337,035
Income statement
- Turnover -€32.3m
no longer reported in 2025 (was €32.3m)
- Goods and materials -€28.2m
no longer reported in 2025 (was €28.2m)
of which Purchases: -€28.1m
- Staff costs -€2.0m
down €2.0m (-97.7%), from €2.1m to €46,524
- Gross operating margin +€1.8m
new in 2025: €1.8m
- Services and other goods -€1.5m
no longer reported in 2025 (was €1.5m)
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.
Result 2024
€417,880
Turnover
-€32.3m
Other operating income
-€143,334
Goods and materials
+€28.2m
Services and other goods
+€1.5m
Staff costs
+€2.0m
Depreciation
-€55,656
Write-downs
+€67,001
Other operating charges
-€139,625
Other operating items
+€1.8m
Financial income
+€2,696
Financial charges
+€8,182
Taxes
-€264,170
Result 2025
€1.1m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€42,472
Investment
+€270
Financing
-€42,742
Cash 2024
€0
From operations (derived)
+€42,472
Net result for the year
+€1.1m
Depreciation
+€183,439
Receivables within one year
+€329,858
Deferred charges and accrued income
+€16,396
Trade debts
-€1.5m
Tax, wage and social debts
-€114,923
Accrued charges and deferred income
-€15,376
Investment (derived)
+€270
Investment in fixed assets (net)
+€270
Financing
-€42,742
Debts after one year
-€44,014
Current portion of long-term debt
+€1,272
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,375,228 | €4,845,265 | -€529,963 | -9.9% |
| Fixed assets | 21/28 | €451,925 | €268,216 | -€183,709 | -40.7% |
| Intangible fixed assets | 21 | €80,458 | €0 | -€80,458 | -100% |
| Tangible fixed assets | 22/27 | €370,862 | €267,881 | -€102,982 | -27.8% |
| Plant, machinery and equipment | 23 | €4,284 | €2,284 | -€1,999 | -46.7% |
| Furniture and vehicles | 24 | €21,464 | €8,428 | -€13,037 | -60.7% |
| Leasing and similar rights | 25 | €164,408 | €122,875 | -€41,533 | -25.3% |
| Other tangible fixed assets | 26 | €180,706 | €134,294 | -€46,412 | -25.7% |
| Financial fixed assets | 28 | €605 | €335 | -€270 | -44.6% |
| Other financial fixed assets | 284/8 | €605 | - | -€605 | |
| Amounts receivable and cash guarantees | 285/8 | €605 | - | -€605 | |
| Current assets | 29/58 | €4,923,303 | €4,577,049 | -€346,254 | -7.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Goods purchased for resale | 34 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €4,906,907 | €4,577,049 | -€329,858 | -6.7% |
| Trade receivables | 40 | €2,748,728 | €1,911,035 | -€837,693 | -30.5% |
| Other amounts receivable | 41 | €2,158,179 | €2,666,015 | +€507,835 | +23.5% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €16,396 | €0 | -€16,396 | -100% |
| Total equity and liabilities | 10/49 | €5,375,228 | €4,845,265 | -€529,963 | -9.9% |
| Equity | 10/15 | €3,175,970 | €4,298,144 | +€1.1m | +35.3% |
| Contributions | 10/11 | €111,600 | €111,600 | = | 0.0% |
| Capital | 10 | €111,600 | €111,600 | = | 0.0% |
| Issued capital | 100 | €111,600 | €111,600 | = | 0.0% |
| Reserves | 13 | €757,636 | €757,636 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,160 | €11,160 | = | 0.0% |
| Legal reserve | 130 | €11,160 | €11,160 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,476 | €46,476 | = | 0.0% |
| Distributable reserves | 133 | €700,000 | €700,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,306,734 | €3,428,909 | +€1.1m | +48.6% |
| Amounts payable | 17/49 | €2,199,258 | €547,121 | -€1.7m | -75.1% |
| Amounts payable after more than one year | 17 | €122,489 | €78,475 | -€44,014 | -35.9% |
| Financial debts | 170/4 | €122,489 | €78,475 | -€44,014 | -35.9% |
| Leasing and similar obligations | 172 | €122,489 | - | -€122,489 | |
| Amounts payable within one year | 42/48 | €2,060,644 | €467,897 | -€1.6m | -77.3% |
| Current portion of amounts payable after more than one year | 42 | €41,622 | €42,894 | +€1,272 | +3.1% |
| Trade debts | 44 | €1,482,600 | €3,503 | -€1.5m | -99.8% |
| Suppliers | 440/4 | €1,482,600 | €3,503 | -€1.5m | -99.8% |
| Taxes, remuneration and social security | 45 | €536,423 | €421,500 | -€114,923 | -21.4% |
| Taxes | 450/3 | €199,388 | €421,500 | +€222,112 | +111% |
| Remuneration and social security | 454/9 | €337,035 | €0 | -€337,035 | -100% |
| Accrued charges and deferred income | 492/3 | €16,125 | €749 | -€15,376 | -95.4% |
| Operating income | 70/76A | €32,489,097 | - | -€32.5m | |
| Turnover | 70 | €32,345,764 | - | -€32.3m | |
| Other operating income | 74 | €143,334 | - | -€143,334 | |
| Operating charges | 60/66A | €31,935,611 | - | -€31.9m | |
| Goods for resale, raw materials and consumables | 60 | €28,234,863 | - | -€28.2m | |
| Purchases | 600/8 | €28,078,522 | - | -€28.1m | |
| Change in stocks: decrease (increase) | 609 | €156,340 | - | -€156,340 | |
| Services and other goods | 61 | €1,505,418 | - | -€1.5m | |
| Remuneration, social security and pensions | 62 | €2,060,448 | €46,524 | -€2.0m | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,783 | €183,439 | +€55,656 | +43.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,148 | -€78,149 | -€67,001 | -601% |
| Other operating charges | 640/8 | €18,247 | €157,871 | +€139,625 | +765% |
| Gross operating margin | 9900 | - | €1,820,757 | +€1.8m | |
| Operating profit (loss) | 9901 | €553,487 | €1,511,072 | +€957,585 | +173% |
| Financial income | 75/76B | €35,375 | €38,071 | +€2,696 | +7.6% |
| Recurring financial income | 75 | €35,375 | €38,071 | +€2,696 | +7.6% |
| Income from current assets | 751 | €35,375 | - | -€35,375 | |
| Financial charges | 65/66B | €13,995 | €5,813 | -€8,182 | -58.5% |
| Recurring financial charges | 65 | €13,995 | €5,813 | -€8,182 | -58.5% |
| Debt charges | 650 | €5,559 | - | -€5,559 | |
| Other financial charges | 652/9 | €8,436 | - | -€8,436 | |
| Profit (loss) for the period before taxes | 9903 | €574,866 | €1,543,330 | +€968,464 | +168% |
| Income taxes | 67/77 | €156,986 | €421,156 | +€264,170 | +168% |
| Taxes | 670/3 | €157,000 | - | -€157,000 | |
| Tax adjustments and reversals of tax provisions | 77 | €14 | - | -€14 | |
| Profit (loss) for the period | 9904 | €417,880 | €1,122,174 | +€704,295 | +169% |
| Profit (loss) for the period to be appropriated | 9905 | €417,880 | €1,122,174 | +€704,295 | +169% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.