L-J Advice: 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.
L-J Advice
Largest movements
- Receivables within one year +€10,157
up €10,157 (+21.4%), from €47,435 to €57,592
of which Other amounts receivable: +€14,991
- Receivables after one year -€5,000
down €5,000 (-3.7%), from €134,378 to €129,378
- Tangible fixed assets -€3,197
down €3,197 (-95.4%), from €3,351 to €154
- Reserves +€12,677
up €12,677 (+8.9%), from €142,983 to €155,660
- Trade debts -€12,645
down €12,645 (-62.4%), from €20,254 to €7,609
- Tax, wage and social debts -€7,758
down €7,758 (-41.9%), from €18,493 to €10,736
- Profit (loss) carried forward +€6,732
up €6,732, from -€6,732 to €0
- Debts after one year +€6,371
up €6,371 (+19.6%), from €32,504 to €38,875
- Gross operating margin +€13,751
up €13,751 (+88.0%), from €15,630 to €29,382
- Depreciation -€13,453
down €13,453 (-93.1%), from €14,448 to €995
- Taxes +€2,500
up €2,500 (+65.1%), from €3,840 to €6,340
- Financial charges +€2,280
up €2,280 (+94.5%), from €2,412 to €4,692
- Other operating charges +€1,985
up €1,985 (+153%), from €1,299 to €3,284
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 | €246,224 | €250,162 | +€3,938 | +1.6% |
| Fixed assets | 21/28 | €62,118 | €58,920 | -€3,197 | -5.1% |
| Tangible fixed assets | 22/27 | €3,351 | €154 | -€3,197 | -95.4% |
| Furniture and vehicles | 24 | €3,351 | €154 | -€3,197 | -95.4% |
| Financial fixed assets | 28 | €58,767 | €58,767 | = | 0.0% |
| Current assets | 29/58 | €184,106 | €191,242 | +€7,136 | +3.9% |
| Amounts receivable after more than one year | 29 | €134,378 | €129,378 | -€5,000 | -3.7% |
| Other amounts receivable | 291 | €134,378 | €129,378 | -€5,000 | -3.7% |
| Amounts receivable within one year | 40/41 | €47,435 | €57,592 | +€10,157 | +21.4% |
| Trade receivables | 40 | €14,334 | €9,500 | -€4,834 | -33.7% |
| Other amounts receivable | 41 | €33,101 | €48,092 | +€14,991 | +45.3% |
| Cash at bank and in hand | 54/58 | €0 | €1,979 | +€1,979 | |
| Deferred charges and accrued income | 490/1 | €2,293 | €2,293 | = | 0.0% |
| Total equity and liabilities | 10/49 | €246,224 | €250,162 | +€3,938 | +1.6% |
| Equity | 10/15 | €137,251 | €156,660 | +€19,409 | +14.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €142,983 | €155,660 | +€12,677 | +8.9% |
| Distributable reserves | 133 | €142,983 | €155,660 | +€12,677 | +8.9% |
| Profit (loss) carried forward | 14 | -€6,732 | €0 | +€6,732 | |
| Amounts payable | 17/49 | €108,973 | €93,503 | -€15,470 | -14.2% |
| Amounts payable after more than one year | 17 | €32,504 | €38,875 | +€6,371 | +19.6% |
| Financial debts | 170/4 | €32,504 | €38,875 | +€6,371 | +19.6% |
| Amounts payable within one year | 42/48 | €76,469 | €54,627 | -€21,841 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €22,274 | €22,418 | +€144 | +0.6% |
| Financial debts | 43 | €1,229 | €1,254 | +€25 | +2.1% |
| Credit institutions | 430/8 | €1,229 | €1,254 | +€25 | +2.1% |
| Trade debts | 44 | €20,254 | €7,609 | -€12,645 | -62.4% |
| Suppliers | 440/4 | €20,254 | €7,609 | -€12,645 | -62.4% |
| Taxes, remuneration and social security | 45 | €18,493 | €10,736 | -€7,758 | -41.9% |
| Taxes | 450/3 | €18,493 | €10,736 | -€7,758 | -41.9% |
| Other amounts payable | 47/48 | €14,218 | €12,610 | -€1,608 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,448 | €995 | -€13,453 | -93.1% |
| Other operating charges | 640/8 | €1,299 | €3,284 | +€1,985 | +153% |
| Gross operating margin | 9900 | €15,630 | €29,382 | +€13,751 | +88.0% |
| Operating profit (loss) | 9901 | -€116 | €25,102 | +€25,219 | |
| Financial income | 75/76B | €4,942 | €5,338 | +€396 | +8.0% |
| Recurring financial income | 75 | €4,942 | €5,338 | +€396 | +8.0% |
| Financial charges | 65/66B | €2,412 | €4,692 | +€2,280 | +94.5% |
| Recurring financial charges | 65 | €2,412 | €4,692 | +€2,280 | +94.5% |
| Profit (loss) for the period before taxes | 9903 | €2,413 | €25,748 | +€23,335 | +967% |
| Income taxes | 67/77 | €3,840 | €6,340 | +€2,500 | +65.1% |
| Profit (loss) for the period | 9904 | -€1,427 | €19,409 | +€20,835 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,427 | €19,409 | +€20,835 |
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 15 October 2026 via checked.be.