LEJEUNE CONSULTING: what changed
LEJEUNE CONSULTING
Largest movements
- Financial fixed assets -€141,699
down €141,699 (-56.1%), from €252,799 to €111,100
- Cash +€18,751
up €18,751 (+14.2%), from €132,148 to €150,899
mainly Investment in fixed assets (net) (+€138,745) and Net result for the year (+€60,249)
- Receivables within one year -€9,466
down €9,466 (-28.3%), from €33,422 to €23,956
of which Trade receivables: -€10,422
- Profit (loss) carried forward -€199,390
no longer reported in 2025 (was €199,390)
- Reserves +€57,211
up €57,211 (+79.6%), from €71,855 to €129,066
of which Distributable reserves: +€57,211
- Tax, wage and social debts +€5,945
up €5,945 (+155%), from €3,842 to €9,787
of which Remuneration and social security: +€3,355
- Financial charges -€764,860
down €764,860 (-100.0%), from €765,068 to €208
of which Non-recurring financial charges: -€764,921
- Gross operating margin +€65,181
up €65,181 (+710%), from €9,182 to €74,362
- Taxes -€1,723
down €1,723 (-21.4%), from €8,038 to €6,315
Change in the result, 31-12-2024 to 31-12-2025
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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 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 | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €435,648 | €298,686 | -€136,962 | -31.4% |
| Fixed assets | 21/28 | €267,246 | €121,910 | -€145,337 | -54.4% |
| Tangible fixed assets | 22/27 | €14,447 | €10,810 | -€3,638 | -25.2% |
| Plant, machinery and equipment | 23 | €663 | €12 | -€651 | -98.2% |
| Furniture and vehicles | 24 | €13,785 | €8,329 | -€5,456 | -39.6% |
| Other tangible fixed assets | 26 | - | €2,468 | +€2,468 | |
| Financial fixed assets | 28 | €252,799 | €111,100 | -€141,699 | -56.1% |
| Current assets | 29/58 | €168,401 | €176,777 | +€8,375 | +5.0% |
| Amounts receivable within one year | 40/41 | €33,422 | €23,956 | -€9,466 | -28.3% |
| Trade receivables | 40 | €33,422 | €23,000 | -€10,422 | -31.2% |
| Other amounts receivable | 41 | - | €956 | +€956 | |
| Cash at bank and in hand | 54/58 | €132,148 | €150,899 | +€18,751 | +14.2% |
| Deferred charges and accrued income | 490/1 | €2,831 | €1,922 | -€909 | -32.1% |
| Total equity and liabilities | 10/49 | €435,648 | €298,686 | -€136,962 | -31.4% |
| Equity | 10/15 | €332,745 | €190,566 | -€142,179 | -42.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €71,855 | €129,066 | +€57,211 | +79.6% |
| Non-distributable reserves | 130/1 | €71,855 | €71,855 | = | 0.0% |
| Legal reserve | 130 | €71,855 | €71,855 | = | 0.0% |
| Distributable reserves | 133 | - | €57,211 | +€57,211 | |
| Profit (loss) carried forward | 14 | €199,390 | - | -€199,390 | |
| Provisions and deferred taxes | 16 | €96,064 | €96,064 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €96,064 | €96,064 | = | 0.0% |
| Pensions and similar obligations | 160 | €96,064 | €96,064 | = | 0.0% |
| Amounts payable | 17/49 | €6,840 | €12,057 | +€5,217 | +76.3% |
| Amounts payable within one year | 42/48 | €5,504 | €12,057 | +€6,553 | +119% |
| Trade debts | 44 | €1,554 | €2,270 | +€716 | +46.1% |
| Suppliers | 440/4 | €1,554 | €2,270 | +€716 | +46.1% |
| Taxes, remuneration and social security | 45 | €3,842 | €9,787 | +€5,945 | +155% |
| Taxes | 450/3 | €3,842 | €6,432 | +€2,590 | +67.4% |
| Remuneration and social security | 454/9 | - | €3,355 | +€3,355 | |
| Other amounts payable | 47/48 | €108 | - | -€108 | |
| Accrued charges and deferred income | 492/3 | €1,336 | - | -€1,336 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,213 | €6,592 | +€379 | +6.1% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €9,182 | €74,362 | +€65,181 | +710% |
| Operating profit (loss) | 9901 | €2,001 | €66,772 | +€64,771 | +3,236% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €765,068 | €208 | -€764,860 | -100.0% |
| Recurring financial charges | 65 | €146 | €208 | +€62 | +42.2% |
| Non-recurring financial charges | 66B | €764,921 | - | -€764,921 | |
| Profit (loss) for the period before taxes | 9903 | -€763,066 | €66,564 | +€829,630 | |
| Income taxes | 67/77 | €8,038 | €6,315 | -€1,723 | -21.4% |
| Profit (loss) for the period | 9904 | -€771,104 | €60,249 | +€831,353 | |
| Profit (loss) for the period to be appropriated | 9905 | -€771,104 | €60,249 | +€831,353 |
Next steps
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 5 November 2026 via checked.be.