LELOU & JANI: what changed
LELOU & JANI
Largest movements
- Stocks and contracts +€10,169
up €10,169 (+12.6%), from €80,964 to €91,133
- Cash +€6,765
up €6,765 (+90.8%), from €7,453 to €14,219
mainly Other debts (+€26,765) and Trade debts (+€18,191)
- Tangible fixed assets +€5,113
up €5,113 (+19.7%), from €25,995 to €31,109
of which Furniture and vehicles: +€4,932
- Financial fixed assets +€4,200
up €4,200 (+1,157%), from €363 to €4,563
- Deferred charges and accrued income +€1,473
new in 2025: €1,473
- Other debts +€26,765
up €26,765 (+103%), from €26,084 to €52,849
- Trade debts +€18,191
up €18,191 (+3,996%), from €455 to €18,646
- Debts after one year -€14,120
down €14,120 (-37.3%), from €37,834 to €23,714
- Profit (loss) carried forward -€9,522
down €9,522 (-73.7%), from €12,915 to €3,393
- Tax, wage and social debts +€5,112
up €5,112 (+38.1%), from €13,419 to €18,531
- Gross operating margin -€34,643
down €34,643 (-85.5%), from €40,500 to €5,857
- Staff costs -€6,275
down €6,275 (-92.3%), from €6,797 to €522
- Taxes -€2,844
down €2,844 (-95.7%), from €2,972 to €128
- Financial charges -€2,806
down €2,806 (-48.3%), from €5,808 to €3,002
- Depreciation -€722
down €722 (-9.1%), from €7,899 to €7,177
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 | €115,689 | €142,496 | +€26,807 | +23.2% |
| Fixed assets | 21/28 | €26,358 | €35,672 | +€9,313 | +35.3% |
| Tangible fixed assets | 22/27 | €25,995 | €31,109 | +€5,113 | +19.7% |
| Plant, machinery and equipment | 23 | €17,690 | €17,871 | +€181 | +1.0% |
| Furniture and vehicles | 24 | €8,306 | €13,238 | +€4,932 | +59.4% |
| Financial fixed assets | 28 | €363 | €4,563 | +€4,200 | +1,157% |
| Current assets | 29/58 | €89,331 | €106,824 | +€17,493 | +19.6% |
| Stocks and contracts in progress | 3 | €80,964 | €91,133 | +€10,169 | +12.6% |
| Stocks | 30/36 | €80,964 | €91,133 | +€10,169 | +12.6% |
| Amounts receivable within one year | 40/41 | €914 | - | -€914 | |
| Trade receivables | 40 | €914 | - | -€914 | |
| Cash at bank and in hand | 54/58 | €7,453 | €14,219 | +€6,765 | +90.8% |
| Deferred charges and accrued income | 490/1 | - | €1,473 | +€1,473 | |
| Total equity and liabilities | 10/49 | €115,689 | €142,496 | +€26,807 | +23.2% |
| Equity | 10/15 | €22,915 | €13,393 | -€9,522 | -41.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,915 | €3,393 | -€9,522 | -73.7% |
| Amounts payable | 17/49 | €92,774 | €129,103 | +€36,329 | +39.2% |
| Amounts payable after more than one year | 17 | €37,834 | €23,714 | -€14,120 | -37.3% |
| Financial debts | 170/4 | €37,834 | €23,714 | -€14,120 | -37.3% |
| Amounts payable within one year | 42/48 | €53,670 | €104,147 | +€50,476 | +94.0% |
| Current portion of amounts payable after more than one year | 42 | €13,712 | €14,120 | +€408 | +3.0% |
| Trade debts | 44 | €455 | €18,646 | +€18,191 | +3,996% |
| Suppliers | 440/4 | €455 | €18,646 | +€18,191 | +3,996% |
| Taxes, remuneration and social security | 45 | €13,419 | €18,531 | +€5,112 | +38.1% |
| Taxes | 450/3 | €13,419 | €18,531 | +€5,112 | +38.1% |
| Other amounts payable | 47/48 | €26,084 | €52,849 | +€26,765 | +103% |
| Accrued charges and deferred income | 492/3 | €1,269 | €1,241 | -€28 | -2.2% |
| Remuneration, social security and pensions | 62 | €6,797 | €522 | -€6,275 | -92.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,899 | €7,177 | -€722 | -9.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,880 | €3,155 | +€275 | +9.5% |
| Other operating charges | 640/8 | €1,970 | €1,271 | -€699 | -35.5% |
| Non-recurring operating charges | 66A | €58 | €203 | +€145 | +250% |
| Gross operating margin | 9900 | €40,500 | €5,857 | -€34,643 | -85.5% |
| Operating profit (loss) | 9901 | €20,896 | -€6,470 | -€27,366 | |
| Financial income | 75/76B | €800 | €78 | -€722 | -90.3% |
| Recurring financial income | 75 | €800 | €78 | -€722 | -90.3% |
| Financial charges | 65/66B | €5,808 | €3,002 | -€2,806 | -48.3% |
| Recurring financial charges | 65 | €5,808 | €3,002 | -€2,806 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €15,888 | -€9,394 | -€25,282 | |
| Income taxes | 67/77 | €2,972 | €128 | -€2,844 | -95.7% |
| Profit (loss) for the period | 9904 | €12,915 | -€9,522 | -€22,438 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,915 | -€9,522 | -€22,438 |
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.