LEJOLY - POTHEN: 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.
LEJOLY - POTHEN
Largest movements
- Tangible fixed assets -€112,503
down €112,503 (-19.0%), from €592,902 to €480,399
of which Furniture and vehicles: -€114,534
- Cash -€89,691
down €89,691 (-31.7%), from €282,929 to €193,238
mainly Trade debts (-€320,373) and Investment in fixed assets (net) (-€82,429)
- Deferred charges and accrued income -€56,257
down €56,257 (-78.9%), from €71,270 to €15,013
- Receivables within one year -€42,668
down €42,668 (-31.4%), from €136,006 to €93,338
of which Other amounts receivable: -€35,596
- Trade debts -€320,373
down €320,373 (-92.8%), from €345,132 to €24,759
- Debts after one year +€88,026
up €88,026 (+40.5%), from €217,336 to €305,362
of which Financial debts: +€115,297
- Profit (loss) carried forward -€69,660
down €69,660 (-20.1%), from €347,368 to €277,708
- Accrued charges and deferred income -€32,025
down €32,025 (-97.9%), from €32,706 to €681
- Current portion of long-term debt +€29,920
up €29,920 (+45.2%), from €66,257 to €96,177
- Gross operating margin -€235,700
down €235,700 (-58.0%), from €406,154 to €170,454
- Depreciation +€63,550
up €63,550 (+48.4%), from €131,382 to €194,932
- Taxes -€60,051
no longer reported in 2025 (was €60,051)
- Staff costs -€19,643
down €19,643 (-38.7%), from €50,794 to €31,151
- Write-downs +€5,777
new in 2025: €5,777
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 | €1,392,021 | €1,090,310 | -€301,711 | -21.7% |
| Fixed assets | 21/28 | €592,902 | €480,399 | -€112,503 | -19.0% |
| Tangible fixed assets | 22/27 | €592,902 | €480,399 | -€112,503 | -19.0% |
| Land and buildings | 22 | €2,130 | €1,597 | -€533 | -25.0% |
| Plant, machinery and equipment | 23 | €7,789 | €10,353 | +€2,564 | +32.9% |
| Furniture and vehicles | 24 | €582,983 | €468,449 | -€114,534 | -19.6% |
| Current assets | 29/58 | €799,119 | €609,911 | -€189,208 | -23.7% |
| Amounts receivable after more than one year | 29 | €1,282 | €1,282 | = | 0.0% |
| Other amounts receivable | 291 | €1,282 | €1,282 | = | 0.0% |
| Stocks and contracts in progress | 3 | €7,632 | €7,040 | -€592 | -7.8% |
| Stocks | 30/36 | €7,632 | €7,040 | -€592 | -7.8% |
| Amounts receivable within one year | 40/41 | €136,006 | €93,338 | -€42,668 | -31.4% |
| Trade receivables | 40 | €97,072 | €90,000 | -€7,072 | -7.3% |
| Other amounts receivable | 41 | €38,934 | €3,338 | -€35,596 | -91.4% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €282,929 | €193,238 | -€89,691 | -31.7% |
| Deferred charges and accrued income | 490/1 | €71,270 | €15,013 | -€56,257 | -78.9% |
| Total equity and liabilities | 10/49 | €1,392,021 | €1,090,310 | -€301,711 | -21.7% |
| Equity | 10/15 | €716,728 | €647,068 | -€69,660 | -9.7% |
| Contributions | 10/11 | €28,710 | €28,710 | = | 0.0% |
| Reserves | 13 | €340,650 | €340,650 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,150 | €63,150 | = | 0.0% |
| Distributable reserves | 133 | €277,500 | €277,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €347,368 | €277,708 | -€69,660 | -20.1% |
| Amounts payable | 17/49 | €675,293 | €443,242 | -€232,051 | -34.4% |
| Amounts payable after more than one year | 17 | €217,336 | €305,362 | +€88,026 | +40.5% |
| Financial debts | 170/4 | €99,036 | €214,333 | +€115,297 | +116% |
| Other amounts payable | 178/9 | €118,300 | €91,029 | -€27,271 | -23.1% |
| Amounts payable within one year | 42/48 | €425,251 | €137,199 | -€288,052 | -67.7% |
| Current portion of amounts payable after more than one year | 42 | €66,257 | €96,177 | +€29,920 | +45.2% |
| Trade debts | 44 | €345,132 | €24,759 | -€320,373 | -92.8% |
| Suppliers | 440/4 | €345,132 | €24,759 | -€320,373 | -92.8% |
| Taxes, remuneration and social security | 45 | €12,196 | €14,597 | +€2,401 | +19.7% |
| Taxes | 450/3 | €1,800 | €8,492 | +€6,692 | +372% |
| Remuneration and social security | 454/9 | €10,396 | €6,105 | -€4,291 | -41.3% |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €32,706 | €681 | -€32,025 | -97.9% |
| Remuneration, social security and pensions | 62 | €50,794 | €31,151 | -€19,643 | -38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,382 | €194,932 | +€63,550 | +48.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,777 | +€5,777 | |
| Other operating charges | 640/8 | €6,040 | €4,833 | -€1,207 | -20.0% |
| Gross operating margin | 9900 | €406,154 | €170,454 | -€235,700 | -58.0% |
| Operating profit (loss) | 9901 | €217,938 | -€66,239 | -€284,177 | |
| Financial income | 75/76B | €5,028 | €5,781 | +€753 | +15.0% |
| Recurring financial income | 75 | €5,028 | €5,781 | +€753 | +15.0% |
| Financial charges | 65/66B | €5,394 | €7,536 | +€2,142 | +39.7% |
| Recurring financial charges | 65 | €5,394 | €7,536 | +€2,142 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | €217,572 | -€67,994 | -€285,566 | |
| Income taxes | 67/77 | €60,051 | - | -€60,051 | |
| Profit (loss) for the period | 9904 | €157,521 | -€67,994 | -€225,515 | |
| Profit (loss) for the period to be appropriated | 9905 | €157,521 | -€67,994 | -€225,515 |
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 28 October 2026 via checked.be.