Foto Lijo: 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.
Foto Lijo
Largest movements
- Tangible fixed assets +€41,862
up €41,862 (+47.7%), from €87,762 to €129,624
of which Plant, machinery and equipment: +€43,461
- Cash +€36,103
up €36,103 (+56.9%), from €63,478 to €99,581
mainly Net result for the year (+€57,128) and Debts after one year (+€32,072)
- Receivables within one year +€27,096
up €27,096 (+294%), from €9,206 to €36,302
of which Trade receivables: +€18,532
- Financial fixed assets +€2,970
new in 2025: €2,970
- Deferred charges and accrued income +€2,723
new in 2025: €2,723
- Profit (loss) carried forward +€38,305
up €38,305 (+63.3%), from €60,560 to €98,865
- Debts after one year +€32,072
up €32,072 (+248%), from €12,940 to €45,013
- Current portion of long-term debt +€17,160
up €17,160 (+360%), from €4,763 to €21,923
- Tax, wage and social debts +€14,655
up €14,655 (+43.1%), from €34,028 to €48,683
- Trade debts +€10,518
up €10,518 (+56.9%), from €18,496 to €29,014
- Gross operating margin +€82,358
up €82,358 (+300%), from €27,455 to €109,814
- Taxes +€16,359
up €16,359 (+362%), from €4,521 to €20,881
- Staff costs +€14,487
new in 2025: €14,487
- Depreciation +€3,464
up €3,464 (+30.2%), from €11,463 to €14,927
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 | €160,446 | €271,200 | +€110,754 | +69.0% |
| Fixed assets | 21/28 | €87,762 | €132,594 | +€44,832 | +51.1% |
| Tangible fixed assets | 22/27 | €87,762 | €129,624 | +€41,862 | +47.7% |
| Land and buildings | 22 | €33,133 | €29,619 | -€3,515 | -10.6% |
| Plant, machinery and equipment | 23 | €54,628 | €98,089 | +€43,461 | +79.6% |
| Furniture and vehicles | 24 | - | €1,916 | +€1,916 | |
| Financial fixed assets | 28 | - | €2,970 | +€2,970 | |
| Current assets | 29/58 | €72,685 | €138,607 | +€65,922 | +90.7% |
| Amounts receivable within one year | 40/41 | €9,206 | €36,302 | +€27,096 | +294% |
| Trade receivables | 40 | €8,728 | €27,260 | +€18,532 | +212% |
| Other amounts receivable | 41 | €479 | €9,042 | +€8,564 | +1,789% |
| Cash at bank and in hand | 54/58 | €63,478 | €99,581 | +€36,103 | +56.9% |
| Deferred charges and accrued income | 490/1 | - | €2,723 | +€2,723 | |
| Total equity and liabilities | 10/49 | €160,446 | €271,200 | +€110,754 | +69.0% |
| Equity | 10/15 | €88,060 | €126,365 | +€38,305 | +43.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,560 | €98,865 | +€38,305 | +63.3% |
| Amounts payable | 17/49 | €72,386 | €144,835 | +€72,449 | +100% |
| Amounts payable after more than one year | 17 | €12,940 | €45,013 | +€32,072 | +248% |
| Financial debts | 170/4 | €12,940 | €45,013 | +€32,072 | +248% |
| Amounts payable within one year | 42/48 | €59,195 | €99,620 | +€40,426 | +68.3% |
| Current portion of amounts payable after more than one year | 42 | €4,763 | €21,923 | +€17,160 | +360% |
| Trade debts | 44 | €18,496 | €29,014 | +€10,518 | +56.9% |
| Suppliers | 440/4 | €18,496 | €29,014 | +€10,518 | +56.9% |
| Taxes, remuneration and social security | 45 | €34,028 | €48,683 | +€14,655 | +43.1% |
| Taxes | 450/3 | €34,028 | €48,683 | +€14,655 | +43.1% |
| Other amounts payable | 47/48 | €1,908 | - | -€1,908 | |
| Accrued charges and deferred income | 492/3 | €251 | €202 | -€49 | -19.5% |
| Remuneration, social security and pensions | 62 | - | €14,487 | +€14,487 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,463 | €14,927 | +€3,464 | +30.2% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €27,455 | €109,814 | +€82,358 | +300% |
| Operating profit (loss) | 9901 | €15,875 | €80,279 | +€64,405 | +406% |
| Financial charges | 65/66B | €1,184 | €2,270 | +€1,086 | +91.7% |
| Recurring financial charges | 65 | €1,184 | €2,270 | +€1,086 | +91.7% |
| Profit (loss) for the period before taxes | 9903 | €14,691 | €78,009 | +€63,319 | +431% |
| Income taxes | 67/77 | €4,521 | €20,881 | +€16,359 | +362% |
| Profit (loss) for the period | 9904 | €10,169 | €57,128 | +€46,959 | +462% |
| Profit (loss) for the period to be appropriated | 9905 | €10,169 | €57,128 | +€46,959 | +462% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.