LEJEUNE FREDERIC: 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 FREDERIC
Largest movements
- Tangible fixed assets -€15,192
down €15,192 (-11.6%), from €131,255 to €116,063
of which Furniture and vehicles: -€9,316
- Receivables within one year +€11,757
up €11,757 (+45.3%), from €25,975 to €37,732
of which Trade receivables: +€9,781
- Stocks and contracts -€9,311
down €9,311 (-16.7%), from €55,850 to €46,539
- Cash +€4,884
up €4,884 (+97.3%), from €5,019 to €9,903
mainly Depreciation (+€15,963) and Net result for the year (+€10,236)
- Debts after one year -€23,287
down €23,287 (-26.0%), from €89,476 to €66,188
- Profit (loss) carried forward +€10,236
up €10,236 (+17.5%), from €58,354 to €68,591
- Trade debts +€6,085
up €6,085 (+84.4%), from €7,210 to €13,295
- Gross operating margin -€1,845
down €1,845 (-5.1%), from €36,332 to €34,486
- Financial charges -€1,537
down €1,537 (-27.5%), from €5,587 to €4,050
- Financial income +€1,068
up €1,068 (+164%), from €652 to €1,720
of which Non-recurring financial income: +€1,058
- Taxes +€875
up €875 (+51.1%), from €1,712 to €2,586
- Depreciation -€856
down €856 (-5.1%), from €16,819 to €15,963
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 | €222,827 | €214,154 | -€8,673 | -3.9% |
| Fixed assets | 21/28 | €131,524 | €116,332 | -€15,192 | -11.6% |
| Tangible fixed assets | 22/27 | €131,255 | €116,063 | -€15,192 | -11.6% |
| Land and buildings | 22 | €93,987 | €88,489 | -€5,498 | -5.9% |
| Plant, machinery and equipment | 23 | €1,057 | €679 | -€378 | -35.8% |
| Furniture and vehicles | 24 | €36,211 | €26,895 | -€9,316 | -25.7% |
| Financial fixed assets | 28 | €269 | €269 | = | 0.0% |
| Current assets | 29/58 | €91,302 | €97,821 | +€6,519 | +7.1% |
| Stocks and contracts in progress | 3 | €55,850 | €46,539 | -€9,311 | -16.7% |
| Stocks | 30/36 | €55,850 | €46,539 | -€9,311 | -16.7% |
| Amounts receivable within one year | 40/41 | €25,975 | €37,732 | +€11,757 | +45.3% |
| Trade receivables | 40 | €25,294 | €35,076 | +€9,781 | +38.7% |
| Other amounts receivable | 41 | €681 | €2,657 | +€1,976 | +290% |
| Cash at bank and in hand | 54/58 | €5,019 | €9,903 | +€4,884 | +97.3% |
| Deferred charges and accrued income | 490/1 | €4,458 | €3,647 | -€811 | -18.2% |
| Total equity and liabilities | 10/49 | €222,827 | €214,154 | -€8,673 | -3.9% |
| Equity | 10/15 | €85,134 | €94,739 | +€9,604 | +11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,354 | €68,591 | +€10,236 | +17.5% |
| Investment grants | 15 | €6,320 | €5,688 | -€632 | -10.0% |
| Amounts payable | 17/49 | €137,692 | €119,415 | -€18,278 | -13.3% |
| Amounts payable after more than one year | 17 | €89,476 | €66,188 | -€23,287 | -26.0% |
| Financial debts | 170/4 | €89,476 | €66,188 | -€23,287 | -26.0% |
| Amounts payable within one year | 42/48 | €48,217 | €53,227 | +€5,010 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €22,436 | €23,287 | +€851 | +3.8% |
| Trade debts | 44 | €7,210 | €13,295 | +€6,085 | +84.4% |
| Suppliers | 440/4 | €7,210 | €13,295 | +€6,085 | +84.4% |
| Taxes, remuneration and social security | 45 | €18,297 | €16,137 | -€2,160 | -11.8% |
| Taxes | 450/3 | €1,826 | €4,410 | +€2,584 | +141% |
| Remuneration and social security | 454/9 | €16,471 | €11,727 | -€4,744 | -28.8% |
| Other amounts payable | 47/48 | €273 | €507 | +€234 | +85.7% |
| Remuneration, social security and pensions | 62 | - | €711 | +€711 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,819 | €15,963 | -€856 | -5.1% |
| Other operating charges | 640/8 | €2,539 | €2,659 | +€121 | +4.7% |
| Non-recurring operating charges | 66A | €336 | - | -€336 | |
| Gross operating margin | 9900 | €36,332 | €34,486 | -€1,845 | -5.1% |
| Operating profit (loss) | 9901 | €16,638 | €15,153 | -€1,485 | -8.9% |
| Financial income | 75/76B | €652 | €1,720 | +€1,068 | +164% |
| Recurring financial income | 75 | €652 | €663 | +€11 | +1.7% |
| Non-recurring financial income | 76B | - | €1,058 | +€1,058 | |
| Financial charges | 65/66B | €5,587 | €4,050 | -€1,537 | -27.5% |
| Recurring financial charges | 65 | €5,587 | €4,050 | -€1,537 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €11,703 | €12,823 | +€1,120 | +9.6% |
| Income taxes | 67/77 | €1,712 | €2,586 | +€875 | +51.1% |
| Profit (loss) for the period | 9904 | €9,991 | €10,236 | +€245 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,991 | €10,236 | +€245 | +2.5% |
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 25 October 2026 via checked.be.