MAJORELLE JOCELYNE: what changed
MAJORELLE JOCELYNE
Largest movements
- Stocks and contracts -€8,075
down €8,075 (-8.8%), from €91,475 to €83,400
- Receivables within one year +€8,004
up €8,004 (+142%), from €5,624 to €13,628
of which Trade receivables: +€8,004
- Tangible fixed assets -€2,829
down €2,829 (-53.5%), from €5,283 to €2,454
of which Leasing and similar rights: -€2,132
- Cash -€2,412
down €2,412 (-29.3%), from €8,236 to €5,823
mainly Net result for the year (-€9,400) and Receivables within one year (-€8,004)
- Profit (loss) carried forward -€9,400
down €9,400 (-19.5%), from €48,166 to €38,766
- Trade debts +€8,697
up €8,697 (+368%), from €2,361 to €11,058
- Tax, wage and social debts -€4,146
down €4,146 (-34.1%), from €12,158 to €8,012
of which Remuneration and social security: -€4,000
- Gross operating margin -€16,010
down €16,010, from €10,828 to -€5,182
- Financial income +€527
up €527 (+782%), from €67 to €594
of which Non-recurring financial income: +€481
- Depreciation -€207
down €207 (-6.8%), from €3,035 to €2,829
- Financial charges +€120
up €120 (+25.0%), from €481 to €601
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 | €111,520 | €106,053 | -€5,467 | -4.9% |
| Fixed assets | 21/28 | €5,416 | €2,454 | -€2,962 | -54.7% |
| Tangible fixed assets | 22/27 | €5,283 | €2,454 | -€2,829 | -53.5% |
| Plant, machinery and equipment | 23 | €60 | - | -€60 | |
| Furniture and vehicles | 24 | €564 | €263 | -€301 | -53.4% |
| Leasing and similar rights | 25 | €2,565 | €432 | -€2,132 | -83.1% |
| Other tangible fixed assets | 26 | €2,094 | €1,758 | -€336 | -16.0% |
| Financial fixed assets | 28 | €133 | - | -€133 | |
| Current assets | 29/58 | €106,104 | €103,599 | -€2,506 | -2.4% |
| Stocks and contracts in progress | 3 | €91,475 | €83,400 | -€8,075 | -8.8% |
| Stocks | 30/36 | €91,475 | €83,400 | -€8,075 | -8.8% |
| Amounts receivable within one year | 40/41 | €5,624 | €13,628 | +€8,004 | +142% |
| Trade receivables | 40 | €5,610 | €13,614 | +€8,004 | +143% |
| Other amounts receivable | 41 | €14 | €14 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,236 | €5,823 | -€2,412 | -29.3% |
| Deferred charges and accrued income | 490/1 | €770 | €747 | -€23 | -3.0% |
| Total equity and liabilities | 10/49 | €111,520 | €106,053 | -€5,467 | -4.9% |
| Equity | 10/15 | €76,766 | €67,366 | -€9,400 | -12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,166 | €38,766 | -€9,400 | -19.5% |
| Amounts payable | 17/49 | €34,754 | €38,687 | +€3,932 | +11.3% |
| Amounts payable within one year | 42/48 | €34,754 | €38,663 | +€3,908 | +11.2% |
| Trade debts | 44 | €2,361 | €11,058 | +€8,697 | +368% |
| Suppliers | 440/4 | €2,361 | €11,058 | +€8,697 | +368% |
| Advances received on contracts in progress | 46 | €835 | €835 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,158 | €8,012 | -€4,146 | -34.1% |
| Taxes | 450/3 | €307 | €162 | -€146 | -47.4% |
| Remuneration and social security | 454/9 | €11,851 | €7,851 | -€4,000 | -33.8% |
| Other amounts payable | 47/48 | €19,400 | €18,757 | -€643 | -3.3% |
| Accrued charges and deferred income | 492/3 | - | €24 | +€24 | |
| Remuneration, social security and pensions | 62 | €160 | €237 | +€77 | +48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,035 | €2,829 | -€207 | -6.8% |
| Other operating charges | 640/8 | €743 | €764 | +€21 | +2.8% |
| Non-recurring operating charges | 66A | €539 | €382 | -€158 | -29.2% |
| Gross operating margin | 9900 | €10,828 | -€5,182 | -€16,010 | |
| Operating profit (loss) | 9901 | €6,350 | -€9,393 | -€15,744 | |
| Financial income | 75/76B | €67 | €594 | +€527 | +782% |
| Recurring financial income | 75 | €16 | €62 | +€46 | +288% |
| Non-recurring financial income | 76B | €52 | €533 | +€481 | +933% |
| Financial charges | 65/66B | €481 | €601 | +€120 | +25.0% |
| Recurring financial charges | 65 | €481 | €601 | +€120 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €5,937 | -€9,400 | -€15,337 | |
| Profit (loss) for the period | 9904 | €5,937 | -€9,400 | -€15,337 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,937 | -€9,400 | -€15,337 |
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 7 November 2026 via checked.be.