L & J DYNAMICS GROUP: 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 DYNAMICS GROUP
Largest movements
- Receivables within one year +€9,425
up €9,425 (+256%), from €3,675 to €13,100
of which Trade receivables: +€10,192
- Trade debts +€12,798
new in 2025: €12,798
- Staff costs -€18,485
down €18,485 (-55.2%), from €33,490 to €15,005
- Gross operating margin -€15,837
down €15,837 (-59.2%), from €26,732 to €10,895
- Financial income -€3,500
down €3,500 (-58.3%), from €6,000 to €2,500
- Financial charges -€421
down €421 (-59.3%), from €710 to €289
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 | €505,597 | €508,679 | +€3,083 | +0.6% |
| Fixed assets | 21/28 | €495,384 | €495,276 | -€107 | 0.0% |
| Tangible fixed assets | 22/27 | €204 | €96 | -€107 | -52.6% |
| Furniture and vehicles | 24 | €204 | €96 | -€107 | -52.6% |
| Financial fixed assets | 28 | €495,180 | €495,180 | = | 0.0% |
| Current assets | 29/58 | €10,213 | €13,403 | +€3,190 | +31.2% |
| Amounts receivable within one year | 40/41 | €3,675 | €13,100 | +€9,425 | +256% |
| Trade receivables | 40 | €2,908 | €13,100 | +€10,192 | +350% |
| Other amounts receivable | 41 | €767 | - | -€767 | |
| Cash at bank and in hand | 54/58 | €3,173 | €221 | -€2,952 | -93.0% |
| Deferred charges and accrued income | 490/1 | €3,365 | €82 | -€3,283 | -97.6% |
| Total equity and liabilities | 10/49 | €505,597 | €508,679 | +€3,083 | +0.6% |
| Equity | 10/15 | €189,591 | €187,186 | -€2,406 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,131 | €166,726 | -€2,406 | -1.4% |
| Amounts payable | 17/49 | €316,005 | €321,494 | +€5,488 | +1.7% |
| Amounts payable after more than one year | 17 | €311,589 | €308,552 | -€3,037 | -1.0% |
| Other amounts payable | 178/9 | €311,589 | €308,552 | -€3,037 | -1.0% |
| Amounts payable within one year | 42/48 | €3,660 | €12,942 | +€9,282 | +254% |
| Trade debts | 44 | - | €12,798 | +€12,798 | |
| Suppliers | 440/4 | - | €12,798 | +€12,798 | |
| Taxes, remuneration and social security | 45 | €3,548 | €144 | -€3,405 | -95.9% |
| Taxes | 450/3 | - | €144 | +€144 | |
| Remuneration and social security | 454/9 | €3,548 | - | -€3,548 | |
| Other amounts payable | 47/48 | €112 | - | -€112 | |
| Accrued charges and deferred income | 492/3 | €757 | - | -€757 | |
| Remuneration, social security and pensions | 62 | €33,490 | €15,005 | -€18,485 | -55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €107 | -€9 | -7.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €26,732 | €10,895 | -€15,837 | -59.2% |
| Operating profit (loss) | 9901 | -€7,261 | -€4,617 | +€2,643 | +36.4% |
| Financial income | 75/76B | €6,000 | €2,500 | -€3,500 | -58.3% |
| Recurring financial income | 75 | €6,000 | €2,500 | -€3,500 | -58.3% |
| Financial charges | 65/66B | €710 | €289 | -€421 | -59.3% |
| Recurring financial charges | 65 | €710 | €289 | -€421 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,970 | -€2,406 | -€435 | -22.1% |
| Profit (loss) for the period | 9904 | -€1,970 | -€2,406 | -€435 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,970 | -€2,406 | -€435 | -22.1% |
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 19 October 2026 via checked.be.