L & JAMES: what changed
L & JAMES
Largest movements
- Tangible fixed assets +€10,355
new in 2025: €10,355
of which Other tangible fixed assets: +€8,000
- Receivables within one year +€3,274
up €3,274 (+243%), from €1,348 to €4,622
of which Trade receivables: +€1,943
- Cash +€1,165
new in 2025: €1,165
mainly Debts after one year (+€20,643) and Other debts (+€10,482)
- Deferred charges and accrued income +€165
new in 2025: €165
- Profit (loss) carried forward -€26,238
down €26,238 (-237%), from -€11,052 to -€37,290
- Debts after one year +€20,643
new in 2025: €20,643
- Other debts +€10,482
new in 2025: €10,482
- Current portion of long-term debt +€7,074
new in 2025: €7,074
- Trade debts +€2,998
new in 2025: €2,998
- Gross operating margin -€23,367
down €23,367 (-5,721%), from -€408 to -€23,776
- Depreciation +€1,052
new in 2025: €1,052
- Other operating charges +€802
new in 2025: €802
- Financial charges +€492
up €492 (+415%), from €119 to €610
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,348 | €16,307 | +€14,959 | +1,110% |
| Fixed assets | 21/28 | - | €10,355 | +€10,355 | |
| Tangible fixed assets | 22/27 | - | €10,355 | +€10,355 | |
| Plant, machinery and equipment | 23 | - | €2,355 | +€2,355 | |
| Other tangible fixed assets | 26 | - | €8,000 | +€8,000 | |
| Current assets | 29/58 | €1,348 | €5,953 | +€4,605 | +342% |
| Amounts receivable within one year | 40/41 | €1,348 | €4,622 | +€3,274 | +243% |
| Trade receivables | 40 | - | €1,943 | +€1,943 | |
| Other amounts receivable | 41 | €1,348 | €2,680 | +€1,332 | +98.8% |
| Cash at bank and in hand | 54/58 | - | €1,165 | +€1,165 | |
| Deferred charges and accrued income | 490/1 | - | €165 | +€165 | |
| Total equity and liabilities | 10/49 | €1,348 | €16,307 | +€14,959 | +1,110% |
| Equity | 10/15 | €1,348 | -€24,890 | -€26,238 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,052 | -€37,290 | -€26,238 | -237% |
| Amounts payable | 17/49 | - | €41,197 | +€41,197 | |
| Amounts payable after more than one year | 17 | - | €20,643 | +€20,643 | |
| Financial debts | 170/4 | - | €20,643 | +€20,643 | |
| Amounts payable within one year | 42/48 | - | €20,554 | +€20,554 | |
| Current portion of amounts payable after more than one year | 42 | - | €7,074 | +€7,074 | |
| Trade debts | 44 | - | €2,998 | +€2,998 | |
| Suppliers | 440/4 | - | €2,998 | +€2,998 | |
| Other amounts payable | 47/48 | - | €10,482 | +€10,482 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,052 | +€1,052 | |
| Other operating charges | 640/8 | - | €802 | +€802 | |
| Gross operating margin | 9900 | -€408 | -€23,776 | -€23,367 | -5,721% |
| Operating profit (loss) | 9901 | -€408 | -€25,629 | -€25,220 | -6,175% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €119 | €610 | +€492 | +415% |
| Recurring financial charges | 65 | €119 | €610 | +€492 | +415% |
| Profit (loss) for the period before taxes | 9903 | -€527 | -€26,238 | -€25,711 | -4,879% |
| Profit (loss) for the period | 9904 | -€527 | -€26,238 | -€25,711 | -4,879% |
| Profit (loss) for the period to be appropriated | 9905 | -€527 | -€26,238 | -€25,711 | -4,879% |
Next steps
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 4 November 2026 via checked.be.