LESLY JANSSENS: 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.
LESLY JANSSENS
Largest movements
- Cash -€43,103
down €43,103 (-57.2%), from €75,304 to €32,201
mainly Net result for the year (-€26,388) and Debts after one year (-€16,224)
- Tangible fixed assets -€12,384
down €12,384 (-3.3%), from €375,981 to €363,597
of which Land and buildings: -€12,233
- Profit (loss) carried forward -€38,153
down €38,153 (-55.9%), from €68,216 to €30,063
- Debts after one year -€16,224
down €16,224 (-4.9%), from €332,541 to €316,318
- Gross operating margin -€73,262
down €73,262 (-93.7%), from €78,219 to €4,957
- Taxes -€11,012
down €11,012 (-96.6%), from €11,402 to €390
- Other operating charges +€1,391
up €1,391 (+79.4%), from €1,752 to €3,142
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 | €465,884 | €409,856 | -€56,028 | -12.0% |
| Fixed assets | 21/28 | €375,981 | €363,597 | -€12,384 | -3.3% |
| Tangible fixed assets | 22/27 | €375,981 | €363,597 | -€12,384 | -3.3% |
| Land and buildings | 22 | €359,247 | €347,014 | -€12,233 | -3.4% |
| Plant, machinery and equipment | 23 | €12,583 | €13,714 | +€1,131 | +9.0% |
| Furniture and vehicles | 24 | €4,152 | €2,868 | -€1,283 | -30.9% |
| Current assets | 29/58 | €89,903 | €46,260 | -€43,643 | -48.5% |
| Amounts receivable within one year | 40/41 | €13,088 | €12,254 | -€834 | -6.4% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €988 | €154 | -€834 | -84.4% |
| Cash at bank and in hand | 54/58 | €75,304 | €32,201 | -€43,103 | -57.2% |
| Deferred charges and accrued income | 490/1 | €1,511 | €1,805 | +€294 | +19.5% |
| Total equity and liabilities | 10/49 | €465,884 | €409,856 | -€56,028 | -12.0% |
| Equity | 10/15 | €86,766 | €48,613 | -€38,153 | -44.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,216 | €30,063 | -€38,153 | -55.9% |
| Amounts payable | 17/49 | €379,119 | €361,243 | -€17,875 | -4.7% |
| Amounts payable after more than one year | 17 | €332,541 | €316,318 | -€16,224 | -4.9% |
| Financial debts | 170/4 | €332,541 | €316,318 | -€16,224 | -4.9% |
| Amounts payable within one year | 42/48 | €41,385 | €41,734 | +€349 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €16,785 | €17,392 | +€607 | +3.6% |
| Trade debts | 44 | €829 | €3,934 | +€3,105 | +374% |
| Suppliers | 440/4 | €829 | €3,934 | +€3,105 | +374% |
| Taxes, remuneration and social security | 45 | €20,202 | €20,408 | +€206 | +1.0% |
| Taxes | 450/3 | €17,002 | €17,710 | +€708 | +4.2% |
| Remuneration and social security | 454/9 | €3,200 | €2,699 | -€501 | -15.7% |
| Other amounts payable | 47/48 | €3,569 | - | -€3,569 | |
| Accrued charges and deferred income | 492/3 | €5,192 | €3,192 | -€2,000 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,555 | €14,907 | +€352 | +2.4% |
| Other operating charges | 640/8 | €1,752 | €3,142 | +€1,391 | +79.4% |
| Gross operating margin | 9900 | €78,219 | €4,957 | -€73,262 | -93.7% |
| Operating profit (loss) | 9901 | €61,912 | -€13,092 | -€75,004 | |
| Financial income | 75/76B | €0 | €7 | +€7 | +35,200% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +35,200% |
| Financial charges | 65/66B | €13,122 | €12,913 | -€209 | -1.6% |
| Recurring financial charges | 65 | €13,122 | €12,913 | -€209 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €48,790 | -€25,998 | -€74,788 | |
| Income taxes | 67/77 | €11,402 | €390 | -€11,012 | -96.6% |
| Profit (loss) for the period | 9904 | €37,388 | -€26,388 | -€63,776 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,388 | -€26,388 | -€63,776 |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.