L.J.D.K.: 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.D.K.
Largest movements
- Tangible fixed assets -€33,284
down €33,284 (-15.2%), from €218,672 to €185,388
of which Land and buildings: -€32,635
- Cash +€18,021
up €18,021 (+15.8%), from €114,261 to €132,282
mainly Depreciation (+€33,284)
- Profit (loss) carried forward -€11,329
down €11,329 (-8.6%), from -€131,810 to -€143,138
- Gross operating margin +€8,057
up €8,057 (+43.3%), from €18,589 to €26,646
- Other operating charges -€4,059
down €4,059 (-47.9%), from €8,480 to €4,421
- Depreciation +€537
up €537 (+1.6%), from €32,747 to €33,284
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 | €332,933 | €317,669 | -€15,263 | -4.6% |
| Fixed assets | 21/28 | €218,672 | €185,388 | -€33,284 | -15.2% |
| Tangible fixed assets | 22/27 | €218,672 | €185,388 | -€33,284 | -15.2% |
| Land and buildings | 22 | €216,836 | €184,201 | -€32,635 | -15.1% |
| Furniture and vehicles | 24 | €1,836 | €1,186 | -€649 | -35.4% |
| Current assets | 29/58 | €114,261 | €132,282 | +€18,021 | +15.8% |
| Cash at bank and in hand | 54/58 | €114,261 | €132,282 | +€18,021 | +15.8% |
| Total equity and liabilities | 10/49 | €332,933 | €317,669 | -€15,263 | -4.6% |
| Equity | 10/15 | €24,832 | €13,503 | -€11,329 | -45.6% |
| Contributions | 10/11 | €146,903 | €146,903 | = | 0.0% |
| Reserves | 13 | €9,739 | €9,739 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €9,278 | €9,278 | = | 0.0% |
| Distributable reserves | 133 | €460 | €460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,810 | -€143,138 | -€11,329 | -8.6% |
| Amounts payable | 17/49 | €308,101 | €304,166 | -€3,935 | -1.3% |
| Amounts payable after more than one year | 17 | €150 | €150 | = | 0.0% |
| Other amounts payable | 178/9 | €150 | €150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €305,860 | €302,550 | -€3,310 | -1.1% |
| Trade debts | 44 | €3,691 | €561 | -€3,130 | -84.8% |
| Suppliers | 440/4 | €3,691 | €561 | -€3,130 | -84.8% |
| Other amounts payable | 47/48 | €302,170 | €301,990 | -€180 | -0.1% |
| Accrued charges and deferred income | 492/3 | €2,090 | €1,465 | -€625 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,747 | €33,284 | +€537 | +1.6% |
| Other operating charges | 640/8 | €8,480 | €4,421 | -€4,059 | -47.9% |
| Gross operating margin | 9900 | €18,589 | €26,646 | +€8,057 | +43.3% |
| Operating profit (loss) | 9901 | -€22,639 | -€11,059 | +€11,579 | +51.1% |
| Financial charges | 65/66B | €147 | €269 | +€122 | +83.2% |
| Recurring financial charges | 65 | €147 | €269 | +€122 | +83.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,786 | -€11,329 | +€11,457 | +50.3% |
| Profit (loss) for the period | 9904 | -€22,786 | -€11,329 | +€11,457 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,786 | -€11,329 | +€11,457 | +50.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.