Lejeune Cédric Concept: what changed
Lejeune Cédric Concept
Largest movements
- Receivables within one year +€1,153
up €1,153 (+16.0%), from €7,225 to €8,378
of which Other amounts receivable: +€1,395
- Cash +€717
up €717 (+414%), from €173 to €891
mainly Net result for the year (+€3,644) and Tax, wage and social debts (+€710)
- Deferred charges and accrued income +€324
new in 2025: €324
- Profit (loss) carried forward +€3,644
up €3,644 (+39.2%), from -€9,287 to -€5,644
- Trade debts -€2,159
down €2,159 (-74.8%), from €2,885 to €726
- Tax, wage and social debts +€710
up €710 (+50.7%), from €1,400 to €2,110
- Financial income -€11,180
no longer reported in 2025 (was €11,180)
of which Financial income: -€11,180
- Gross operating margin +€2,710
up €2,710 (+66.1%), from €4,097 to €6,806
- Taxes +€752
up €752 (+53.7%), from €1,400 to €2,152
- Financial charges +€290
up €290 (+202%), from €143 to €433
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,398 | €9,592 | +€2,194 | +29.7% |
| Current assets | 29/58 | €7,398 | €9,592 | +€2,194 | +29.7% |
| Amounts receivable within one year | 40/41 | €7,225 | €8,378 | +€1,153 | +16.0% |
| Trade receivables | 40 | €6,332 | €6,089 | -€242 | -3.8% |
| Other amounts receivable | 41 | €893 | €2,288 | +€1,395 | +156% |
| Cash at bank and in hand | 54/58 | €173 | €891 | +€717 | +414% |
| Deferred charges and accrued income | 490/1 | - | €324 | +€324 | |
| Total equity and liabilities | 10/49 | €7,398 | €9,592 | +€2,194 | +29.7% |
| Equity | 10/15 | €3,113 | €6,756 | +€3,644 | +117% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,287 | -€5,644 | +€3,644 | +39.2% |
| Amounts payable | 17/49 | €4,285 | €2,836 | -€1,449 | -33.8% |
| Amounts payable within one year | 42/48 | €4,285 | €2,836 | -€1,449 | -33.8% |
| Trade debts | 44 | €2,885 | €726 | -€2,159 | -74.8% |
| Suppliers | 440/4 | €2,885 | €726 | -€2,159 | -74.8% |
| Taxes, remuneration and social security | 45 | €1,400 | €2,110 | +€710 | +50.7% |
| Taxes | 450/3 | €1,400 | €2,110 | +€710 | +50.7% |
| Other operating charges | 640/8 | €646 | €578 | -€68 | -10.5% |
| Gross operating margin | 9900 | €4,097 | €6,806 | +€2,710 | +66.1% |
| Operating profit (loss) | 9901 | €3,451 | €6,228 | +€2,777 | +80.5% |
| Financial income | 75/76B | €11,180 | - | -€11,180 | |
| Recurring financial income | 75 | €11,180 | - | -€11,180 | |
| Non-recurring financial income | 76B | €11,180 | - | -€11,180 | |
| Financial charges | 65/66B | €143 | €433 | +€290 | +202% |
| Recurring financial charges | 65 | €143 | €433 | +€290 | +202% |
| Profit (loss) for the period before taxes | 9903 | €14,488 | €5,795 | -€8,692 | -60.0% |
| Income taxes | 67/77 | €1,400 | €2,152 | +€752 | +53.7% |
| Profit (loss) for the period | 9904 | €13,088 | €3,644 | -€9,444 | -72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,088 | €3,644 | -€9,444 | -72.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.