L.J.S. PROPERTIES: 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.S. PROPERTIES
Largest movements
- Tangible fixed assets -€6,027
down €6,027 (-6.2%), from €96,487 to €90,460
- Cash -€1,908
down €1,908 (-51.6%), from €3,697 to €1,789
mainly Debts after one year (-€6,161) and Net result for the year (-€2,003)
- Debts after one year -€6,161
down €6,161 (-24.7%), from €24,936 to €18,775
- Profit (loss) carried forward -€2,003
down €2,003 (-1,315%), from -€152 to -€2,155
- Gross operating margin +€1,736
up €1,736 (+36.5%), from €4,759 to €6,496
- Financial income -€403
down €403 (-99.7%), from €404 to €1
- Other operating charges -€390
down €390 (-22.2%), from €1,756 to €1,366
- Financial charges -€220
down €220 (-16.6%), from €1,327 to €1,107
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 | €100,305 | €92,370 | -€7,935 | -7.9% |
| Fixed assets | 21/28 | €96,487 | €90,460 | -€6,027 | -6.2% |
| Tangible fixed assets | 22/27 | €96,487 | €90,460 | -€6,027 | -6.2% |
| Land and buildings | 22 | €96,487 | €90,460 | -€6,027 | -6.2% |
| Current assets | 29/58 | €3,818 | €1,910 | -€1,908 | -50.0% |
| Amounts receivable within one year | 40/41 | €121 | €121 | = | 0.0% |
| Other amounts receivable | 41 | €121 | €121 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,697 | €1,789 | -€1,908 | -51.6% |
| Total equity and liabilities | 10/49 | €100,305 | €92,370 | -€7,935 | -7.9% |
| Equity | 10/15 | €20,827 | €18,824 | -€2,003 | -9.6% |
| Contributions | 10/11 | €20,979 | €20,979 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€152 | -€2,155 | -€2,003 | -1,315% |
| Amounts payable | 17/49 | €79,478 | €73,546 | -€5,932 | -7.5% |
| Amounts payable after more than one year | 17 | €24,936 | €18,775 | -€6,161 | -24.7% |
| Financial debts | 170/4 | €24,936 | €18,775 | -€6,161 | -24.7% |
| Amounts payable within one year | 42/48 | €54,542 | €54,771 | +€229 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €5,931 | €6,160 | +€229 | +3.9% |
| Other amounts payable | 47/48 | €48,611 | €48,611 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,027 | €6,027 | = | 0.0% |
| Other operating charges | 640/8 | €1,756 | €1,366 | -€390 | -22.2% |
| Gross operating margin | 9900 | €4,759 | €6,496 | +€1,736 | +36.5% |
| Operating profit (loss) | 9901 | -€3,024 | -€897 | +€2,126 | +70.3% |
| Financial income | 75/76B | €404 | €1 | -€403 | -99.7% |
| Recurring financial income | 75 | €404 | €1 | -€403 | -99.7% |
| Financial charges | 65/66B | €1,327 | €1,107 | -€220 | -16.6% |
| Recurring financial charges | 65 | €1,327 | €1,107 | -€220 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,947 | -€2,003 | +€1,944 | +49.3% |
| Profit (loss) for the period | 9904 | -€3,947 | -€2,003 | +€1,944 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,947 | -€2,003 | +€1,944 | +49.3% |
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 29 October 2026 via checked.be.