L&J SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets -€41,737
down €41,737 (-5.7%), from €737,340 to €695,603
of which Land and buildings: -€23,156
- Cash -€30,894
down €30,894 (-8.2%), from €377,072 to €346,178
mainly Tax, wage and social debts (-€44,741) and Debts after one year (-€41,821)
- Tax, wage and social debts -€44,741
down €44,741 (-54.1%), from €82,767 to €38,026
- Debts after one year -€41,821
down €41,821 (-7.1%), from €587,789 to €545,968
- Gross operating margin -€86,398
down €86,398 (-53.6%), from €161,092 to €74,694
- Taxes -€31,410
down €31,410 (-89.9%), from €34,940 to €3,530
- Other operating charges +€1,850
up €1,850 (+81.9%), from €2,258 to €4,108
- Financial income -€1,832
down €1,832 (-42.9%), from €4,272 to €2,440
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 | €1,193,267 | €1,113,594 | -€79,673 | -6.7% |
| Fixed assets | 21/28 | €737,340 | €695,603 | -€41,737 | -5.7% |
| Tangible fixed assets | 22/27 | €737,340 | €695,603 | -€41,737 | -5.7% |
| Land and buildings | 22 | €681,594 | €658,438 | -€23,156 | -3.4% |
| Plant, machinery and equipment | 23 | €3,411 | €3,452 | +€41 | +1.2% |
| Furniture and vehicles | 24 | €52,335 | €33,713 | -€18,622 | -35.6% |
| Current assets | 29/58 | €455,927 | €417,991 | -€37,936 | -8.3% |
| Amounts receivable within one year | 40/41 | €27,154 | €20,365 | -€6,789 | -25.0% |
| Trade receivables | 40 | €27,154 | €19,896 | -€7,258 | -26.7% |
| Other amounts receivable | 41 | - | €469 | +€469 | |
| Current investments | 50/53 | €51,000 | €51,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €377,072 | €346,178 | -€30,894 | -8.2% |
| Deferred charges and accrued income | 490/1 | €701 | €448 | -€253 | -36.1% |
| Total equity and liabilities | 10/49 | €1,193,267 | €1,113,594 | -€79,673 | -6.7% |
| Equity | 10/15 | €503,767 | €509,513 | +€5,746 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €497,567 | €503,313 | +€5,746 | +1.2% |
| Non-distributable reserves | 130/1 | €8,160 | €8,160 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,160 | €8,160 | = | 0.0% |
| Distributable reserves | 133 | €489,407 | €495,153 | +€5,746 | +1.2% |
| Amounts payable | 17/49 | €689,500 | €604,081 | -€85,419 | -12.4% |
| Amounts payable after more than one year | 17 | €587,789 | €545,968 | -€41,821 | -7.1% |
| Financial debts | 170/4 | €587,789 | €545,968 | -€41,821 | -7.1% |
| Amounts payable within one year | 42/48 | €101,711 | €58,113 | -€43,598 | -42.9% |
| Current portion of amounts payable after more than one year | 42 | €17,092 | €17,155 | +€63 | +0.4% |
| Trade debts | 44 | - | €2,219 | +€2,219 | |
| Suppliers | 440/4 | - | €2,219 | +€2,219 | |
| Taxes, remuneration and social security | 45 | €82,767 | €38,026 | -€44,741 | -54.1% |
| Taxes | 450/3 | €82,767 | €38,026 | -€44,741 | -54.1% |
| Other amounts payable | 47/48 | €1,852 | €713 | -€1,139 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,610 | €47,303 | +€693 | +1.5% |
| Other operating charges | 640/8 | €2,258 | €4,108 | +€1,850 | +81.9% |
| Gross operating margin | 9900 | €161,092 | €74,694 | -€86,398 | -53.6% |
| Operating profit (loss) | 9901 | €112,224 | €23,283 | -€88,941 | -79.3% |
| Financial income | 75/76B | €4,272 | €2,440 | -€1,832 | -42.9% |
| Recurring financial income | 75 | €4,272 | €2,440 | -€1,832 | -42.9% |
| Financial charges | 65/66B | €17,168 | €16,447 | -€721 | -4.2% |
| Recurring financial charges | 65 | €17,168 | €16,447 | -€721 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €99,328 | €9,276 | -€90,052 | -90.7% |
| Income taxes | 67/77 | €34,940 | €3,530 | -€31,410 | -89.9% |
| Profit (loss) for the period | 9904 | €64,388 | €5,746 | -€58,642 | -91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,388 | €5,746 | -€58,642 | -91.1% |
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 17 October 2026 via checked.be.