L&J CONSULTING SPRL: what changed
What changed
L&J CONSULTING SPRL
NACE 68.321, Property management for co-owned buildings (syndics)
filed annual accounts (NBB)
Net result for the year
€135,031
2024 · -€30,277+€165,308
Equity
€318,018
2024 · €182,987+€135,031
Cash
-
2024 · €75-€75
Balance sheet total
€1.1m
2024 · €988,916+€143,487
Largest movements
Assets
- Receivables within one year +€170,302
up €170,302 (+90.8%), from €187,572 to €357,874
of which Other amounts receivable: +€171,017
- Tangible fixed assets -€57,122
down €57,122 (-8.0%), from €715,896 to €658,774
of which Land and buildings: -€53,861
- Deferred charges and accrued income +€30,382
up €30,382 (+38.1%), from €79,671 to €110,053
Equity and liabilities
- Reserves +€104,754
up €104,754 (+54.4%), from €192,441 to €297,195
- Debts after one year -€34,632
down €34,632 (-6.3%), from €546,573 to €511,941
- Profit (loss) carried forward +€30,277
no longer reported in 2025 (was -€30,277)
- Accrued charges and deferred income +€13,799
up €13,799 (+71.1%), from €19,411 to €33,210
- Trade debts +€13,056
up €13,056 (+174%), from €7,516 to €20,572
Income statement
- Financial charges -€98,440
down €98,440 (-77.3%), from €127,415 to €28,975
- Taxes -€60,631
down €60,631, from €36,897 to -€23,734
- Gross operating margin -€24,972
down €24,972 (-10.2%), from €244,303 to €219,331
- Other operating charges -€22,485
down €22,485 (-49.2%), from €45,746 to €23,261
- Financial income +€7,702
up €7,702 (+78.4%), from €9,821 to €17,523
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.
Result 2024
-€30,277
Gross operating margin
-€24,972
Staff costs
+€1,022
Other operating charges
+€22,485
Financial income
+€7,702
Financial charges
+€98,440
Taxes
+€60,631
Result 2025
€135,031
raises the resultlowers the result
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.
From operations
+€28,125
Investment
€0
Financing
-€28,200
Cash 2024
€75
From operations (derived)
+€28,125
Net result for the year
+€135,031
Depreciation
+€57,122
Receivables within one year
-€170,302
Deferred charges and accrued income
-€30,382
Trade debts
+€13,056
Other debts
+€9,801
Accrued charges and deferred income
+€13,799
Financing
-€28,200
Debts after one year
-€34,632
Current portion of long-term debt
+€1,747
Short-term financial debts
+€4,685
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €988,916 | €1,132,403 | +€143,487 | +14.5% |
| Fixed assets | 21/28 | €715,896 | €658,774 | -€57,122 | -8.0% |
| Tangible fixed assets | 22/27 | €715,896 | €658,774 | -€57,122 | -8.0% |
| Land and buildings | 22 | €700,201 | €646,340 | -€53,861 | -7.7% |
| Plant, machinery and equipment | 23 | €13,119 | €11,472 | -€1,647 | -12.6% |
| Furniture and vehicles | 24 | €2,576 | €962 | -€1,614 | -62.7% |
| Current assets | 29/58 | €273,020 | €473,629 | +€200,609 | +73.5% |
| Stocks and contracts in progress | 3 | €5,702 | €5,702 | = | 0.0% |
| Stocks | 30/36 | €5,702 | €5,702 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €187,572 | €357,874 | +€170,302 | +90.8% |
| Trade receivables | 40 | €9,185 | €8,470 | -€715 | -7.8% |
| Other amounts receivable | 41 | €178,387 | €349,404 | +€171,017 | +95.9% |
| Cash at bank and in hand | 54/58 | €75 | - | -€75 | |
| Deferred charges and accrued income | 490/1 | €79,671 | €110,053 | +€30,382 | +38.1% |
| Total equity and liabilities | 10/49 | €988,916 | €1,132,403 | +€143,487 | +14.5% |
| Equity | 10/15 | €182,987 | €318,018 | +€135,031 | +73.8% |
| Contributions | 10/11 | €20,823 | €20,823 | = | 0.0% |
| Capital | 10 | €20,823 | €20,823 | = | 0.0% |
| Issued capital | 100 | €20,823 | €20,823 | = | 0.0% |
| Reserves | 13 | €192,441 | €297,195 | +€104,754 | +54.4% |
| Distributable reserves | 133 | €192,441 | €297,195 | +€104,754 | +54.4% |
| Profit (loss) carried forward | 14 | -€30,277 | - | +€30,277 | |
| Amounts payable | 17/49 | €805,929 | €814,385 | +€8,456 | +1.0% |
| Amounts payable after more than one year | 17 | €546,573 | €511,941 | -€34,632 | -6.3% |
| Financial debts | 170/4 | €546,573 | €511,941 | -€34,632 | -6.3% |
| Amounts payable within one year | 42/48 | €239,945 | €269,234 | +€29,289 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €38,207 | €39,954 | +€1,747 | +4.6% |
| Financial debts | 43 | - | €4,685 | +€4,685 | |
| Credit institutions | 430/8 | - | €4,685 | +€4,685 | |
| Trade debts | 44 | €7,516 | €20,572 | +€13,056 | +174% |
| Suppliers | 440/4 | €7,516 | €20,572 | +€13,056 | +174% |
| Other amounts payable | 47/48 | €194,222 | €204,023 | +€9,801 | +5.0% |
| Accrued charges and deferred income | 492/3 | €19,411 | €33,210 | +€13,799 | +71.1% |
| Non-recurring operating income | 76A | €112,684 | €31,848 | -€80,836 | -71.7% |
| Remuneration, social security and pensions | 62 | €17,221 | €16,199 | -€1,022 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,122 | €57,122 | = | 0.0% |
| Other operating charges | 640/8 | €45,746 | €23,261 | -€22,485 | -49.2% |
| Gross operating margin | 9900 | €244,303 | €219,331 | -€24,972 | -10.2% |
| Operating profit (loss) | 9901 | €124,214 | €122,749 | -€1,465 | -1.2% |
| Financial income | 75/76B | €9,821 | €17,523 | +€7,702 | +78.4% |
| Recurring financial income | 75 | €9,821 | €17,523 | +€7,702 | +78.4% |
| Financial charges | 65/66B | €127,415 | €28,975 | -€98,440 | -77.3% |
| Recurring financial charges | 65 | €127,415 | €28,975 | -€98,440 | -77.3% |
| Profit (loss) for the period before taxes | 9903 | €6,620 | €111,297 | +€104,677 | +1,581% |
| Income taxes | 67/77 | €36,897 | -€23,734 | -€60,631 | |
| Profit (loss) for the period | 9904 | -€30,277 | €135,031 | +€165,308 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,277 | €135,031 | +€165,308 |
Next steps
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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 2 November 2026 via checked.be.