LEJEUNE-BRUNE: 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-BRUNE
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€843,303
2024 · €2,141+€841,162
Equity
€5.8m
2024 · €5.0m+€843,303
Cash
€7,739
2024 · €12,264-€4,525
Balance sheet total
€8.6m
2024 · €7.6m+€1.0m
Largest movements
Assets
- Current investments +€1.3m
up €1.3m (+13,967,764%), from €9 to €1.3m
- Financial fixed assets -€741,954
down €741,954 (-13.6%), from €5.4m to €4.7m
- Receivables within one year +€352,788
up €352,788 (+86.5%), from €407,739 to €760,527
of which Other amounts receivable: +€348,818
- Receivables after one year +€221,746
up €221,746 (+60.4%), from €366,997 to €588,742
of which Trade receivables: +€524,000
Equity and liabilities
- Profit (loss) carried forward +€849,896
up €849,896 (+20.2%), from €4.2m to €5.1m
- Short-term financial debts +€490,000
up €490,000 (+245%), from €200,000 to €690,000
- Debts after one year -€218,872
down €218,872 (-57.2%), from €382,830 to €163,958
of which Other amounts payable: -€188,885
- Other debts -€96,326
down €96,326 (-5.1%), from €1.9m to €1.8m
Income statement
- Gross operating margin +€855,470
up €855,470 (+1,052%), from €81,302 to €936,772
- Financial charges +€12,867
up €12,867 (+109%), from €11,765 to €24,632
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
€2,141
Gross operating margin
+€855,470
Other operating charges
-€2,430
Financial income
+€345
Financial charges
-€12,867
Taxes
+€644
Result 2025
€843,303
raises the resultlowers the result
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
+€231,332
Investment
-€508,161
Financing
+€272,304
Cash 2024
€12,264
From operations (derived)
+€231,332
Net result for the year
+€843,303
Depreciation
+€63,797
Receivables after one year
-€221,746
Receivables within one year
-€352,788
Smaller working-capital items
-€1,441
Provisions
-€3,397
Trade debts
+€5,842
Tax, wage and social debts
-€5,914
Other debts
-€96,326
Investment (derived)
-€508,161
Investment in fixed assets (net)
+€741,954
Current investments
-€1.3m
Financing
+€272,304
Debts after one year
-€218,872
Current portion of long-term debt
+€1,176
Short-term financial debts
+€490,000
Cash 2025
€7,739
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,585,696 | €8,600,642 | +€1.0m | +13.4% |
| Fixed assets | 21/28 | €6,792,994 | €5,987,243 | -€805,751 | -11.9% |
| Tangible fixed assets | 22/27 | €1,350,283 | €1,286,486 | -€63,797 | -4.7% |
| Land and buildings | 22 | €1,350,283 | €1,286,486 | -€63,797 | -4.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €5,442,711 | €4,700,757 | -€741,954 | -13.6% |
| Current assets | 29/58 | €792,703 | €2,613,399 | +€1.8m | +230% |
| Amounts receivable after more than one year | 29 | €366,997 | €588,742 | +€221,746 | +60.4% |
| Trade receivables | 290 | - | €524,000 | +€524,000 | |
| Other amounts receivable | 291 | €366,997 | €64,742 | -€302,254 | -82.4% |
| Amounts receivable within one year | 40/41 | €407,739 | €760,527 | +€352,788 | +86.5% |
| Trade receivables | 40 | €8,684 | €12,654 | +€3,970 | +45.7% |
| Other amounts receivable | 41 | €399,055 | €747,873 | +€348,818 | +87.4% |
| Current investments | 50/53 | €9 | €1,250,124 | +€1.3m | +13,967,764% |
| Cash at bank and in hand | 54/58 | €12,264 | €7,739 | -€4,525 | -36.9% |
| Deferred charges and accrued income | 490/1 | €5,694 | €6,267 | +€573 | +10.1% |
| Total equity and liabilities | 10/49 | €7,585,696 | €8,600,642 | +€1.0m | +13.4% |
| Equity | 10/15 | €4,984,475 | €5,827,777 | +€843,303 | +16.9% |
| Contributions | 10/11 | €587,000 | €587,000 | = | 0.0% |
| Reserves | 13 | €182,596 | €176,003 | -€6,593 | -3.6% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,000 | €12,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €170,596 | €164,003 | -€6,593 | -3.9% |
| Profit (loss) carried forward | 14 | €4,214,878 | €5,064,774 | +€849,896 | +20.2% |
| Provisions and deferred taxes | 16 | €78,224 | €74,827 | -€3,397 | -4.3% |
| Deferred taxes | 168 | €78,224 | €74,827 | -€3,397 | -4.3% |
| Amounts payable | 17/49 | €2,522,998 | €2,698,037 | +€175,039 | +6.9% |
| Amounts payable after more than one year | 17 | €382,830 | €163,958 | -€218,872 | -57.2% |
| Financial debts | 170/4 | €168,830 | €138,843 | -€29,987 | -17.8% |
| Other amounts payable | 178/9 | €214,000 | €25,115 | -€188,885 | -88.3% |
| Amounts payable within one year | 42/48 | €2,133,228 | €2,527,287 | +€394,059 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €29,678 | €30,854 | +€1,176 | +4.0% |
| Financial debts | 43 | €200,000 | €690,000 | +€490,000 | +245% |
| Credit institutions | 430/8 | €200,000 | €690,000 | +€490,000 | +245% |
| Trade debts | 44 | €10,134 | €15,976 | +€5,842 | +57.7% |
| Suppliers | 440/4 | €10,134 | €15,976 | +€5,842 | +57.7% |
| Advances received on contracts in progress | 46 | €720 | €0 | -€720 | -100% |
| Taxes, remuneration and social security | 45 | €6,165 | €250 | -€5,914 | -95.9% |
| Taxes | 450/3 | €6,165 | €250 | -€5,914 | -95.9% |
| Other amounts payable | 47/48 | €1,886,532 | €1,790,206 | -€96,326 | -5.1% |
| Accrued charges and deferred income | 492/3 | €6,940 | €6,792 | -€148 | -2.1% |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | - | €870,257 | +€870,257 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,797 | €63,797 | = | 0.0% |
| Other operating charges | 640/8 | €7,664 | €10,094 | +€2,430 | +31.7% |
| Gross operating margin | 9900 | €81,302 | €936,772 | +€855,470 | +1,052% |
| Operating profit (loss) | 9901 | €9,840 | €862,881 | +€853,041 | +8,669% |
| Financial income | 75/76B | €1,330 | €1,675 | +€345 | +25.9% |
| Recurring financial income | 75 | €1,330 | €1,675 | +€345 | +25.9% |
| Financial charges | 65/66B | €11,765 | €24,632 | +€12,867 | +109% |
| Recurring financial charges | 65 | €11,765 | €24,632 | +€12,867 | +109% |
| Profit (loss) for the period before taxes | 9903 | -€595 | €839,923 | +€840,518 | |
| Transfer from deferred taxes | 780 | €3,397 | €3,397 | = | 0.0% |
| Income taxes | 67/77 | €661 | €17 | -€644 | -97.4% |
| Profit (loss) for the period | 9904 | €2,141 | €843,303 | +€841,162 | +39,290% |
| Transfer from tax-exempt reserves | 789 | €6,593 | €6,593 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,734 | €849,896 | +€841,162 | +9,631% |
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 15 October 2026 via checked.be.