LIONEL JADOT: what changed
LIONEL JADOT
Largest movements
- Cash +€331,960
up €331,960 (+422%), from €78,693 to €410,653
mainly Net result for the year (+€251,106) and Receivables within one year (+€68,534)
- Receivables within one year -€68,534
down €68,534 (-12.2%), from €560,689 to €492,154
of which Trade receivables: -€123,186
- Stocks and contracts -€50,327
no longer reported in 2025 (was €50,327)
- Tangible fixed assets -€33,667
down €33,667 (-19.3%), from €174,114 to €140,448
of which Furniture and vehicles: -€19,919
- Deferred charges and accrued income -€11,500
down €11,500 (-53.8%), from €21,394 to €9,894
- Profit (loss) carried forward +€126,106
up €126,106 (+24.5%), from €513,898 to €640,004
- Tax, wage and social debts +€52,438
up €52,438 (+90.7%), from €57,805 to €110,243
of which Taxes: +€52,438
- Other debts -€38,506
down €38,506 (-29.6%), from €130,191 to €91,685
- Trade debts +€33,641
up €33,641 (+19.2%), from €175,064 to €208,705
- Write-downs -€70,756
new in 2025: -€70,756
- Gross operating margin +€52,237
up €52,237 (+19.7%), from €264,972 to €317,209
- Taxes +€36,183
up €36,183 (+64.2%), from €56,342 to €92,525
- Staff costs -€10,247
down €10,247, from €10,199 to -€49
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 | €890,765 | €1,058,697 | +€167,932 | +18.9% |
| Fixed assets | 21/28 | €179,663 | €145,996 | -€33,667 | -18.7% |
| Tangible fixed assets | 22/27 | €174,114 | €140,448 | -€33,667 | -19.3% |
| Plant, machinery and equipment | 23 | €28,491 | €21,363 | -€7,127 | -25.0% |
| Furniture and vehicles | 24 | €74,393 | €54,474 | -€19,919 | -26.8% |
| Other tangible fixed assets | 26 | €71,231 | €64,611 | -€6,620 | -9.3% |
| Financial fixed assets | 28 | €5,549 | €5,549 | = | 0.0% |
| Current assets | 29/58 | €711,102 | €912,701 | +€201,598 | +28.4% |
| Stocks and contracts in progress | 3 | €50,327 | - | -€50,327 | |
| Stocks | 30/36 | €50,327 | - | -€50,327 | |
| Amounts receivable within one year | 40/41 | €560,689 | €492,154 | -€68,534 | -12.2% |
| Trade receivables | 40 | €434,500 | €311,314 | -€123,186 | -28.4% |
| Other amounts receivable | 41 | €126,188 | €180,840 | +€54,652 | +43.3% |
| Cash at bank and in hand | 54/58 | €78,693 | €410,653 | +€331,960 | +422% |
| Deferred charges and accrued income | 490/1 | €21,394 | €9,894 | -€11,500 | -53.8% |
| Total equity and liabilities | 10/49 | €890,765 | €1,058,697 | +€167,932 | +18.9% |
| Equity | 10/15 | €521,958 | €648,064 | +€126,106 | +24.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €513,898 | €640,004 | +€126,106 | +24.5% |
| Amounts payable | 17/49 | €368,808 | €410,633 | +€41,825 | +11.3% |
| Amounts payable within one year | 42/48 | €364,808 | €410,633 | +€45,825 | +12.6% |
| Financial debts | 43 | €1,748 | - | -€1,748 | |
| Credit institutions | 430/8 | €1,748 | - | -€1,748 | |
| Trade debts | 44 | €175,064 | €208,705 | +€33,641 | +19.2% |
| Suppliers | 440/4 | €175,064 | €208,705 | +€33,641 | +19.2% |
| Taxes, remuneration and social security | 45 | €57,805 | €110,243 | +€52,438 | +90.7% |
| Taxes | 450/3 | €54,538 | €106,976 | +€52,438 | +96.1% |
| Remuneration and social security | 454/9 | €3,266 | €3,266 | = | 0.0% |
| Other amounts payable | 47/48 | €130,191 | €91,685 | -€38,506 | -29.6% |
| Accrued charges and deferred income | 492/3 | €4,000 | - | -€4,000 | |
| Non-recurring operating income | 76A | €1,074 | €499 | -€575 | -53.5% |
| Remuneration, social security and pensions | 62 | €10,199 | -€49 | -€10,247 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,583 | €41,925 | -€2,658 | -6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€70,756 | -€70,756 | |
| Other operating charges | 640/8 | €1,769 | €2,147 | +€378 | +21.3% |
| Gross operating margin | 9900 | €264,972 | €317,209 | +€52,237 | +19.7% |
| Operating profit (loss) | 9901 | €208,421 | €343,942 | +€135,521 | +65.0% |
| Financial income | 75/76B | €139 | €950 | +€811 | +584% |
| Recurring financial income | 75 | €139 | €950 | +€811 | +584% |
| Financial charges | 65/66B | €4,089 | €1,260 | -€2,830 | -69.2% |
| Recurring financial charges | 65 | €4,089 | €1,260 | -€2,830 | -69.2% |
| Profit (loss) for the period before taxes | 9903 | €204,471 | €343,632 | +€139,161 | +68.1% |
| Income taxes | 67/77 | €56,342 | €92,525 | +€36,183 | +64.2% |
| Profit (loss) for the period | 9904 | €148,129 | €251,106 | +€102,978 | +69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €148,129 | €251,106 | +€102,978 | +69.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.