Menuiserie John Lejeune: what changed
Menuiserie John Lejeune
Largest movements
- Receivables within one year +€105,569
up €105,569 (+1,027%), from €10,283 to €115,852
of which Trade receivables: +€97,027
- Cash +€24,205
up €24,205 (+215%), from €11,268 to €35,473
mainly Trade debts (+€104,930) and Debts after one year (+€14,613)
- Deferred charges and accrued income +€3,044
up €3,044 (+1,817%), from €167 to €3,211
- Tangible fixed assets +€2,182
up €2,182 (+6.1%), from €35,709 to €37,891
of which Furniture and vehicles: +€2,723
- Trade debts +€104,930
up €104,930 (+997%), from €10,527 to €115,457
- Debts after one year +€14,613
new in 2025: €14,613
- Current portion of long-term debt +€7,870
new in 2025: €7,870
- Other debts +€2,838
up €2,838 (+31,882%), from €9 to €2,846
- Tax, wage and social debts +€2,784
up €2,784 (+20.7%), from €13,456 to €16,240
of which Taxes: +€3,235
- Gross operating margin -€27,697
down €27,697 (-66.3%), from €41,769 to €14,072
- Taxes -€8,936
down €8,936 (-84.3%), from €10,603 to €1,667
- Depreciation +€8,156
up €8,156 (+1,162%), from €702 to €8,858
- Financial charges +€2,290
up €2,290 (+5,420%), from €42 to €2,332
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 | €57,427 | €192,427 | +€134,999 | +235% |
| Fixed assets | 21/28 | €35,709 | €37,891 | +€2,182 | +6.1% |
| Tangible fixed assets | 22/27 | €35,709 | €37,891 | +€2,182 | +6.1% |
| Plant, machinery and equipment | 23 | €4,162 | €3,621 | -€541 | -13.0% |
| Furniture and vehicles | 24 | €31,547 | €34,269 | +€2,723 | +8.6% |
| Current assets | 29/58 | €21,718 | €154,536 | +€132,817 | +612% |
| Amounts receivable within one year | 40/41 | €10,283 | €115,852 | +€105,569 | +1,027% |
| Trade receivables | 40 | €8,302 | €105,329 | +€97,027 | +1,169% |
| Other amounts receivable | 41 | €1,981 | €10,523 | +€8,542 | +431% |
| Cash at bank and in hand | 54/58 | €11,268 | €35,473 | +€24,205 | +215% |
| Deferred charges and accrued income | 490/1 | €167 | €3,211 | +€3,044 | +1,817% |
| Total equity and liabilities | 10/49 | €57,427 | €192,427 | +€134,999 | +235% |
| Equity | 10/15 | €33,024 | €33,593 | +€569 | +1.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,024 | €30,593 | +€569 | +1.9% |
| Distributable reserves | 133 | €30,024 | €30,593 | +€569 | +1.9% |
| Amounts payable | 17/49 | €24,403 | €158,833 | +€134,430 | +551% |
| Amounts payable after more than one year | 17 | - | €14,613 | +€14,613 | |
| Financial debts | 170/4 | - | €14,613 | +€14,613 | |
| Amounts payable within one year | 42/48 | €23,991 | €142,413 | +€118,422 | +494% |
| Current portion of amounts payable after more than one year | 42 | - | €7,870 | +€7,870 | |
| Trade debts | 44 | €10,527 | €115,457 | +€104,930 | +997% |
| Suppliers | 440/4 | €10,527 | €115,457 | +€104,930 | +997% |
| Taxes, remuneration and social security | 45 | €13,456 | €16,240 | +€2,784 | +20.7% |
| Taxes | 450/3 | €11,806 | €15,041 | +€3,235 | +27.4% |
| Remuneration and social security | 454/9 | €1,650 | €1,199 | -€451 | -27.4% |
| Other amounts payable | 47/48 | €9 | €2,846 | +€2,838 | +31,882% |
| Accrued charges and deferred income | 492/3 | €412 | €1,807 | +€1,395 | +338% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €702 | €8,858 | +€8,156 | +1,162% |
| Other operating charges | 640/8 | €403 | €654 | +€251 | +62.4% |
| Gross operating margin | 9900 | €41,769 | €14,072 | -€27,697 | -66.3% |
| Operating profit (loss) | 9901 | €40,664 | €4,560 | -€36,104 | -88.8% |
| Financial income | 75/76B | €5 | €8 | +€3 | +66.3% |
| Recurring financial income | 75 | €5 | €8 | +€3 | +66.3% |
| Financial charges | 65/66B | €42 | €2,332 | +€2,290 | +5,420% |
| Recurring financial charges | 65 | €42 | €2,332 | +€2,290 | +5,420% |
| Profit (loss) for the period before taxes | 9903 | €40,627 | €2,236 | -€38,391 | -94.5% |
| Income taxes | 67/77 | €10,603 | €1,667 | -€8,936 | -84.3% |
| Profit (loss) for the period | 9904 | €30,024 | €569 | -€29,455 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,024 | €569 | -€29,455 | -98.1% |
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.