LEJEUNE CONSTRUCT: 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.
LEJEUNE CONSTRUCT
Largest movements
- Tangible fixed assets -€132,784
down €132,784 (-61.0%), from €217,618 to €84,834
of which Furniture and vehicles: -€72,716
- Receivables within one year -€38,616
down €38,616 (-54.9%), from €70,283 to €31,667
of which Trade receivables: -€30,755
- Cash -€17,791
down €17,791 (-63.1%), from €28,202 to €10,411
mainly Net result for the year (-€62,900) and Trade debts (-€47,101)
- Deferred charges and accrued income -€3,938
down €3,938 (-96.0%), from €4,101 to €163
- Profit (loss) carried forward -€62,900
down €62,900 (-135%), from -€46,617 to -€109,517
- Trade debts -€47,101
down €47,101 (-65.8%), from €71,634 to €24,533
- Debts after one year -€42,885
down €42,885 (-20.2%), from €212,591 to €169,706
- Current portion of long-term debt -€34,466
down €34,466 (-56.8%), from €60,665 to €26,199
- Gross operating margin -€34,011
down €34,011 (-56.8%), from €59,857 to €25,846
- Depreciation -€17,943
down €17,943 (-25.9%), from €69,313 to €51,370
- Staff costs -€2,901
down €2,901 (-36.0%), from €8,054 to €5,153
- Other operating charges -€2,493
down €2,493 (-10.4%), from €23,911 to €21,418
- Financial charges -€1,493
down €1,493 (-12.0%), from €12,481 to €10,988
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 | €320,204 | €130,117 | -€190,087 | -59.4% |
| Fixed assets | 21/28 | €217,618 | €84,834 | -€132,784 | -61.0% |
| Tangible fixed assets | 22/27 | €217,618 | €84,834 | -€132,784 | -61.0% |
| Plant, machinery and equipment | 23 | €18,473 | €14,797 | -€3,676 | -19.9% |
| Furniture and vehicles | 24 | €142,754 | €70,038 | -€72,716 | -50.9% |
| Leasing and similar rights | 25 | €56,391 | - | -€56,391 | |
| Current assets | 29/58 | €102,586 | €45,283 | -€57,304 | -55.9% |
| Stocks and contracts in progress | 3 | - | €3,041 | +€3,041 | |
| Stocks | 30/36 | - | €3,041 | +€3,041 | |
| Amounts receivable within one year | 40/41 | €70,283 | €31,667 | -€38,616 | -54.9% |
| Trade receivables | 40 | €59,387 | €28,633 | -€30,755 | -51.8% |
| Other amounts receivable | 41 | €10,895 | €3,034 | -€7,861 | -72.2% |
| Cash at bank and in hand | 54/58 | €28,202 | €10,411 | -€17,791 | -63.1% |
| Deferred charges and accrued income | 490/1 | €4,101 | €163 | -€3,938 | -96.0% |
| Total equity and liabilities | 10/49 | €320,204 | €130,117 | -€190,087 | -59.4% |
| Equity | 10/15 | -€28,017 | -€90,917 | -€62,900 | -225% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,617 | -€109,517 | -€62,900 | -135% |
| Amounts payable | 17/49 | €348,221 | €221,034 | -€127,187 | -36.5% |
| Amounts payable after more than one year | 17 | €212,591 | €169,706 | -€42,885 | -20.2% |
| Financial debts | 170/4 | €212,591 | €169,706 | -€42,885 | -20.2% |
| Amounts payable within one year | 42/48 | €134,749 | €51,328 | -€83,421 | -61.9% |
| Current portion of amounts payable after more than one year | 42 | €60,665 | €26,199 | -€34,466 | -56.8% |
| Trade debts | 44 | €71,634 | €24,533 | -€47,101 | -65.8% |
| Suppliers | 440/4 | €71,634 | €24,533 | -€47,101 | -65.8% |
| Taxes, remuneration and social security | 45 | €1,199 | €596 | -€603 | -50.3% |
| Remuneration and social security | 454/9 | €1,199 | €596 | -€603 | -50.3% |
| Other amounts payable | 47/48 | €1,251 | - | -€1,251 | |
| Accrued charges and deferred income | 492/3 | €881 | - | -€881 | |
| Remuneration, social security and pensions | 62 | €8,054 | €5,153 | -€2,901 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,313 | €51,370 | -€17,943 | -25.9% |
| Other operating charges | 640/8 | €23,911 | €21,418 | -€2,493 | -10.4% |
| Gross operating margin | 9900 | €59,857 | €25,846 | -€34,011 | -56.8% |
| Operating profit (loss) | 9901 | -€41,420 | -€52,095 | -€10,674 | -25.8% |
| Financial income | 75/76B | €39 | €182 | +€143 | +366% |
| Recurring financial income | 75 | €39 | €182 | +€143 | +366% |
| Financial charges | 65/66B | €12,481 | €10,988 | -€1,493 | -12.0% |
| Recurring financial charges | 65 | €12,481 | €10,988 | -€1,493 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | -€53,862 | -€62,900 | -€9,038 | -16.8% |
| Profit (loss) for the period | 9904 | -€53,862 | -€62,900 | -€9,038 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,862 | -€62,900 | -€9,038 | -16.8% |
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 14 October 2026 via checked.be.