LEPAGE Jacques: 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.
LEPAGE Jacques
Largest movements
- Receivables within one year -€63,186
down €63,186 (-17.4%), from €364,043 to €300,856
of which Trade receivables: -€218,215
- Cash +€23,639
up €23,639 (+71.2%), from €33,222 to €56,861
mainly Receivables within one year (+€63,186) and Depreciation (+€60,657)
- Tangible fixed assets +€10,413
up €10,413 (+5.2%), from €200,018 to €210,431
of which Furniture and vehicles: +€31,991
- Trade debts -€52,125
down €52,125 (-62.5%), from €83,365 to €31,240
- Debts after one year +€15,195
up €15,195 (+7.9%), from €191,489 to €206,684
- Tax, wage and social debts +€8,591
up €8,591 (+138%), from €6,231 to €14,822
of which Taxes: +€9,091
- Gross operating margin +€32,099
up €32,099 (+74.8%), from €42,937 to €75,036
- Depreciation +€30,355
up €30,355 (+100%), from €30,302 to €60,657
- Taxes +€5,906
up €5,906 (+1,398%), from €422 to €6,328
- Financial income +€5,570
up €5,570 (+254%), from €2,195 to €7,765
- Financial charges +€4,876
up €4,876 (+76.0%), from €6,418 to €11,294
From the 31-12-2023 result to the 31-12-2024 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 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €603,234 | €572,362 | -€30,872 | -5.1% |
| Fixed assets | 21/28 | €204,232 | €214,645 | +€10,413 | +5.1% |
| Tangible fixed assets | 22/27 | €200,018 | €210,431 | +€10,413 | +5.2% |
| Land and buildings | 22 | €88,848 | €71,775 | -€17,073 | -19.2% |
| Plant, machinery and equipment | 23 | €22,956 | €18,451 | -€4,505 | -19.6% |
| Furniture and vehicles | 24 | €88,214 | €120,205 | +€31,991 | +36.3% |
| Financial fixed assets | 28 | €4,214 | €4,214 | = | 0.0% |
| Current assets | 29/58 | €399,002 | €357,717 | -€41,285 | -10.3% |
| Amounts receivable within one year | 40/41 | €364,043 | €300,856 | -€63,186 | -17.4% |
| Trade receivables | 40 | €296,240 | €78,024 | -€218,215 | -73.7% |
| Other amounts receivable | 41 | €67,803 | €222,832 | +€155,029 | +229% |
| Cash at bank and in hand | 54/58 | €33,222 | €56,861 | +€23,639 | +71.2% |
| Deferred charges and accrued income | 490/1 | €1,737 | €0 | -€1,737 | -100% |
| Total equity and liabilities | 10/49 | €603,234 | €572,362 | -€30,872 | -5.1% |
| Equity | 10/15 | €280,123 | €281,228 | +€1,106 | +0.4% |
| Contributions | 10/11 | €87,322 | €87,322 | = | 0.0% |
| Reserves | 13 | €76,313 | €76,313 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €36,313 | €36,313 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,487 | €117,593 | +€1,106 | +0.9% |
| Amounts payable | 17/49 | €323,111 | €291,134 | -€31,978 | -9.9% |
| Amounts payable after more than one year | 17 | €191,489 | €206,684 | +€15,195 | +7.9% |
| Financial debts | 170/4 | €191,489 | €206,684 | +€15,195 | +7.9% |
| Amounts payable within one year | 42/48 | €131,622 | €84,450 | -€47,173 | -35.8% |
| Current portion of amounts payable after more than one year | 42 | €42,026 | €38,387 | -€3,639 | -8.7% |
| Trade debts | 44 | €83,365 | €31,240 | -€52,125 | -62.5% |
| Suppliers | 440/4 | €83,365 | €31,240 | -€52,125 | -62.5% |
| Taxes, remuneration and social security | 45 | €6,231 | €14,822 | +€8,591 | +138% |
| Taxes | 450/3 | €5,731 | €14,822 | +€9,091 | +159% |
| Remuneration and social security | 454/9 | €500 | €0 | -€500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,302 | €60,657 | +€30,355 | +100% |
| Other operating charges | 640/8 | €2,974 | €3,416 | +€442 | +14.9% |
| Gross operating margin | 9900 | €42,937 | €75,036 | +€32,099 | +74.8% |
| Operating profit (loss) | 9901 | €9,661 | €10,963 | +€1,301 | +13.5% |
| Financial income | 75/76B | €2,195 | €7,765 | +€5,570 | +254% |
| Recurring financial income | 75 | €2,195 | €7,765 | +€5,570 | +254% |
| Financial charges | 65/66B | €6,418 | €11,294 | +€4,876 | +76.0% |
| Recurring financial charges | 65 | €6,418 | €11,294 | +€4,876 | +76.0% |
| Profit (loss) for the period before taxes | 9903 | €5,438 | €7,434 | +€1,996 | +36.7% |
| Income taxes | 67/77 | €422 | €6,328 | +€5,906 | +1,398% |
| Profit (loss) for the period | 9904 | €5,016 | €1,106 | -€3,910 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,016 | €1,106 | -€3,910 | -78.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.