LEJEUNE-LOCHT: what changed
LEJEUNE-LOCHT
Largest movements
- Cash -€20,091
down €20,091 (-30.1%), from €66,675 to €46,584
mainly Net result for the year (-€19,671) and Tax, wage and social debts (-€12,247)
- Receivables within one year -€13,249
down €13,249 (-56.3%), from €23,538 to €10,289
of which Trade receivables: -€14,520
- Tangible fixed assets -€10,265
down €10,265 (-41.1%), from €25,003 to €14,737
of which Furniture and vehicles: -€10,115
- Profit (loss) carried forward -€19,671
down €19,671, from €8,439 to -€11,233
- Tax, wage and social debts -€12,247
down €12,247 (-79.2%), from €15,463 to €3,217
- Debts after one year -€8,129
down €8,129 (-74.9%), from €10,856 to €2,727
- Trade debts -€3,597
down €3,597 (-92.5%), from €3,891 to €294
- Gross operating margin -€31,744
down €31,744, from €23,844 to -€7,900
- Taxes -€4,685
down €4,685 (-89.1%), from €5,260 to €575
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 | €116,251 | €72,688 | -€43,564 | -37.5% |
| Fixed assets | 21/28 | €25,003 | €14,737 | -€10,265 | -41.1% |
| Tangible fixed assets | 22/27 | €25,003 | €14,737 | -€10,265 | -41.1% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €23,582 | €13,467 | -€10,115 | -42.9% |
| Other tangible fixed assets | 26 | €1,421 | €1,271 | -€150 | -10.6% |
| Current assets | 29/58 | €91,249 | €57,951 | -€33,298 | -36.5% |
| Amounts receivable within one year | 40/41 | €23,538 | €10,289 | -€13,249 | -56.3% |
| Trade receivables | 40 | €18,150 | €3,630 | -€14,520 | -80.0% |
| Other amounts receivable | 41 | €5,388 | €6,659 | +€1,271 | +23.6% |
| Cash at bank and in hand | 54/58 | €66,675 | €46,584 | -€20,091 | -30.1% |
| Deferred charges and accrued income | 490/1 | €1,036 | €1,078 | +€41 | +4.0% |
| Total equity and liabilities | 10/49 | €116,251 | €72,688 | -€43,564 | -37.5% |
| Equity | 10/15 | €77,990 | €58,319 | -€19,671 | -25.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €50,959 | €50,959 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €49,100 | €49,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,439 | -€11,233 | -€19,671 | |
| Amounts payable | 17/49 | €38,262 | €14,369 | -€23,892 | -62.4% |
| Amounts payable after more than one year | 17 | €10,856 | €2,727 | -€8,129 | -74.9% |
| Financial debts | 170/4 | €10,856 | €2,727 | -€8,129 | -74.9% |
| Amounts payable within one year | 42/48 | €27,405 | €11,639 | -€15,766 | -57.5% |
| Current portion of amounts payable after more than one year | 42 | €8,051 | €8,129 | +€78 | +1.0% |
| Trade debts | 44 | €3,891 | €294 | -€3,597 | -92.5% |
| Suppliers | 440/4 | €3,891 | €294 | -€3,597 | -92.5% |
| Taxes, remuneration and social security | 45 | €15,463 | €3,217 | -€12,247 | -79.2% |
| Taxes | 450/3 | €15,463 | €3,217 | -€12,247 | -79.2% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €0 | €3 | +€3 | +1,241% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,195 | €10,265 | +€71 | +0.7% |
| Other operating charges | 640/8 | €890 | €922 | +€32 | +3.6% |
| Gross operating margin | 9900 | €23,844 | -€7,900 | -€31,744 | |
| Operating profit (loss) | 9901 | €12,759 | -€19,087 | -€31,847 | |
| Financial income | 75/76B | €0 | €235 | +€234 | +93,712% |
| Recurring financial income | 75 | €0 | €235 | +€234 | +93,712% |
| Financial charges | 65/66B | €375 | €243 | -€132 | -35.1% |
| Recurring financial charges | 65 | €375 | €243 | -€132 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €12,385 | -€19,096 | -€31,481 | |
| Income taxes | 67/77 | €5,260 | €575 | -€4,685 | -89.1% |
| Profit (loss) for the period | 9904 | €7,125 | -€19,671 | -€26,796 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,125 | -€19,671 | -€26,796 |
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 4 November 2026 via checked.be.