LEJEUNE - ASSURANCES: what changed
What changed
LEJEUNE - ASSURANCES
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€30,241
2024 · -€83,233+€113,474
Equity
€11,086
2024 · -€19,155+€30,241
Cash
€12,220
2024 · -+€12,220
Balance sheet total
€94,434
2024 · €72,029+€22,405
Largest movements
Assets
- Cash +€12,220
new in 2025: €12,220
mainly Net result for the year (+€30,241) and Depreciation (+€14,993)
- Receivables within one year +€10,532
up €10,532 (+30.7%), from €34,337 to €44,869
of which Trade receivables: +€11,035
- Tangible fixed assets -€2,995
down €2,995 (-9.7%), from €30,900 to €27,905
of which Plant, machinery and equipment: -€3,012
- Deferred charges and accrued income +€2,648
up €2,648 (+50.8%), from €5,213 to €7,861
Equity and liabilities
- Profit (loss) carried forward +€57,149
up €57,149 (+74.2%), from -€76,977 to -€19,829
- Reserves -€26,908
down €26,908 (-73.1%), from €36,821 to €9,914
of which Non-distributable reserves: -€21,525
- Trade debts -€16,136
down €16,136 (-39.2%), from €41,141 to €25,006
- Short-term financial debts +€6,060
up €6,060 (+44.4%), from €13,641 to €19,701
- Other debts +€4,240
up €4,240 (+187%), from €2,264 to €6,505
Income statement
- Gross operating margin +€147,944
up €147,944 (+615%), from €24,039 to €171,982
- Staff costs +€27,166
up €27,166 (+34.3%), from €79,191 to €106,357
- Write-downs +€6,400
new in 2025: €6,400
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€83,233
Gross operating margin
+€147,944
Staff costs
-€27,166
Depreciation
+€762
Write-downs
-€6,400
Other operating charges
-€118
Financial income
-€347
Financial charges
-€1,224
Taxes
+€24
Result 2025
€30,241
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€21,967
Investment
-€11,998
Financing
+€2,252
Cash 2024
€0
From operations (derived)
+€21,967
Net result for the year
+€30,241
Depreciation
+€14,993
Receivables within one year
-€10,532
Deferred charges and accrued income
-€2,648
Trade debts
-€16,136
Tax, wage and social debts
+€1,254
Other debts
+€4,240
Accrued charges and deferred income
+€554
Investment (derived)
-€11,998
Investment in fixed assets (net)
-€11,998
Financing
+€2,252
Debts after one year
+€97
Current portion of long-term debt
-€3,905
Short-term financial debts
+€6,060
Cash 2025
€12,220
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,029 | €94,434 | +€22,405 | +31.1% |
| Fixed assets | 21/28 | €32,479 | €29,484 | -€2,995 | -9.2% |
| Tangible fixed assets | 22/27 | €30,900 | €27,905 | -€2,995 | -9.7% |
| Land and buildings | 22 | €8,253 | €6,068 | -€2,185 | -26.5% |
| Plant, machinery and equipment | 23 | €13,263 | €10,251 | -€3,012 | -22.7% |
| Furniture and vehicles | 24 | €9,385 | €11,586 | +€2,202 | +23.5% |
| Financial fixed assets | 28 | €1,578 | €1,578 | = | 0.0% |
| Current assets | 29/58 | €39,550 | €64,950 | +€25,400 | +64.2% |
| Amounts receivable within one year | 40/41 | €34,337 | €44,869 | +€10,532 | +30.7% |
| Trade receivables | 40 | €24,397 | €35,432 | +€11,035 | +45.2% |
| Other amounts receivable | 41 | €9,940 | €9,437 | -€503 | -5.1% |
| Cash at bank and in hand | 54/58 | - | €12,220 | +€12,220 | |
| Deferred charges and accrued income | 490/1 | €5,213 | €7,861 | +€2,648 | +50.8% |
| Total equity and liabilities | 10/49 | €72,029 | €94,434 | +€22,405 | +31.1% |
| Equity | 10/15 | -€19,155 | €11,086 | +€30,241 | |
| Contributions | 10/11 | €21,001 | €21,001 | = | 0.0% |
| Reserves | 13 | €36,821 | €9,914 | -€26,908 | -73.1% |
| Non-distributable reserves | 130/1 | €21,525 | - | -€21,525 | |
| Reserves not available under the articles | 1311 | €21,525 | - | -€21,525 | |
| Tax-exempt reserves | 132 | €9,914 | €9,914 | = | 0.0% |
| Distributable reserves | 133 | €5,382 | - | -€5,382 | |
| Profit (loss) carried forward | 14 | -€76,977 | -€19,829 | +€57,149 | +74.2% |
| Amounts payable | 17/49 | €91,184 | €83,348 | -€7,836 | -8.6% |
| Amounts payable after more than one year | 17 | €4,303 | €4,400 | +€97 | +2.2% |
| Financial debts | 170/4 | €4,303 | €4,400 | +€97 | +2.2% |
| Amounts payable within one year | 42/48 | €86,881 | €78,394 | -€8,487 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €12,007 | €8,102 | -€3,905 | -32.5% |
| Financial debts | 43 | €13,641 | €19,701 | +€6,060 | +44.4% |
| Credit institutions | 430/8 | €13,641 | €19,701 | +€6,060 | +44.4% |
| Trade debts | 44 | €41,141 | €25,006 | -€16,136 | -39.2% |
| Suppliers | 440/4 | €41,141 | €25,006 | -€16,136 | -39.2% |
| Taxes, remuneration and social security | 45 | €17,827 | €19,081 | +€1,254 | +7.0% |
| Taxes | 450/3 | €3,032 | €1,452 | -€1,580 | -52.1% |
| Remuneration and social security | 454/9 | €14,795 | €17,629 | +€2,834 | +19.2% |
| Other amounts payable | 47/48 | €2,264 | €6,505 | +€4,240 | +187% |
| Accrued charges and deferred income | 492/3 | - | €554 | +€554 | |
| Remuneration, social security and pensions | 62 | €79,191 | €106,357 | +€27,166 | +34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,755 | €14,993 | -€762 | -4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,400 | +€6,400 | |
| Other operating charges | 640/8 | €4,656 | €4,774 | +€118 | +2.5% |
| Gross operating margin | 9900 | €24,039 | €171,982 | +€147,944 | +615% |
| Operating profit (loss) | 9901 | -€75,564 | €39,458 | +€115,022 | |
| Financial income | 75/76B | €423 | €76 | -€347 | -82.1% |
| Recurring financial income | 75 | €423 | €76 | -€347 | -82.1% |
| Financial charges | 65/66B | €7,360 | €8,584 | +€1,224 | +16.6% |
| Recurring financial charges | 65 | €7,360 | €8,584 | +€1,224 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | -€82,501 | €30,949 | +€113,450 | |
| Income taxes | 67/77 | €732 | €708 | -€24 | -3.2% |
| Profit (loss) for the period | 9904 | -€83,233 | €30,241 | +€113,474 | |
| Profit (loss) for the period to be appropriated | 9905 | -€83,233 | €30,241 | +€113,474 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.