LEJEUNE PARTNERS: 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 PARTNERS
Largest movements
- Cash -€19,380
down €19,380 (-28.5%), from €68,050 to €48,670
mainly Contributions, distributions and other (-€31,899) and Other debts (-€7,180)
- Receivables within one year -€2,812
down €2,812 (-52.9%), from €5,311 to €2,499
of which Other amounts receivable: -€3,026
- Tangible fixed assets -€1,190
down €1,190 (-47.0%), from €2,533 to €1,343
- Profit (loss) carried forward -€31,899
down €31,899 (-100%), from €31,899 to €0
- Reserves +€13,222
up €13,222 (+41.8%), from €31,635 to €44,857
- Other debts -€7,180
down €7,180 (-100%), from €7,180 to €0
- Tax, wage and social debts +€2,302
new in 2025: €2,302
- Gross operating margin +€6,067
up €6,067 (+39.6%), from €15,322 to €21,389
- Taxes +€3,496
up €3,496 (+125%), from €2,806 to €6,302
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 | €75,895 | €52,512 | -€23,383 | -30.8% |
| Fixed assets | 21/28 | €2,533 | €1,343 | -€1,190 | -47.0% |
| Tangible fixed assets | 22/27 | €2,533 | €1,343 | -€1,190 | -47.0% |
| Furniture and vehicles | 24 | €2,533 | €1,343 | -€1,190 | -47.0% |
| Current assets | 29/58 | €73,362 | €51,170 | -€22,192 | -30.3% |
| Amounts receivable within one year | 40/41 | €5,311 | €2,499 | -€2,812 | -52.9% |
| Trade receivables | 40 | €2,121 | €2,334 | +€214 | +10.1% |
| Other amounts receivable | 41 | €3,191 | €165 | -€3,026 | -94.8% |
| Cash at bank and in hand | 54/58 | €68,050 | €48,670 | -€19,380 | -28.5% |
| Total equity and liabilities | 10/49 | €75,895 | €52,512 | -€23,383 | -30.8% |
| Equity | 10/15 | €68,534 | €49,857 | -€18,677 | -27.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,635 | €44,857 | +€13,222 | +41.8% |
| Distributable reserves | 133 | €31,635 | €44,857 | +€13,222 | +41.8% |
| Profit (loss) carried forward | 14 | €31,899 | €0 | -€31,899 | -100% |
| Amounts payable | 17/49 | €7,361 | €2,655 | -€4,706 | -63.9% |
| Amounts payable within one year | 42/48 | €7,361 | €2,655 | -€4,706 | -63.9% |
| Trade debts | 44 | €182 | €353 | +€172 | +94.5% |
| Suppliers | 440/4 | €182 | €353 | +€172 | +94.5% |
| Taxes, remuneration and social security | 45 | - | €2,302 | +€2,302 | |
| Taxes | 450/3 | - | €2,302 | +€2,302 | |
| Other amounts payable | 47/48 | €7,180 | €0 | -€7,180 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,033 | €1,190 | +€158 | +15.3% |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | €15,322 | €21,389 | +€6,067 | +39.6% |
| Operating profit (loss) | 9901 | €13,852 | €19,798 | +€5,947 | +42.9% |
| Financial income | 75/76B | €148 | €0 | -€148 | -100% |
| Recurring financial income | 75 | €148 | €0 | -€148 | -100% |
| Financial charges | 65/66B | €164 | €274 | +€110 | +67.5% |
| Recurring financial charges | 65 | €164 | €274 | +€110 | +67.5% |
| Profit (loss) for the period before taxes | 9903 | €13,836 | €19,525 | +€5,688 | +41.1% |
| Income taxes | 67/77 | €2,806 | €6,302 | +€3,496 | +125% |
| Profit (loss) for the period | 9904 | €11,030 | €13,222 | +€2,192 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,030 | €13,222 | +€2,192 | +19.9% |
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.