L.N.J.: 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.N.J.
Largest movements
- Cash +€14,510
up €14,510 (+163%), from €8,895 to €23,405
mainly Trade debts (+€15,037) and Net result for the year (+€11,091)
- Tangible fixed assets +€5,261
up €5,261 (+66.5%), from €7,909 to €13,170
of which Furniture and vehicles: +€7,930
- Financial fixed assets -€4,980
down €4,980 (-4.7%), from €104,980 to €100,000
- Receivables within one year +€3,690
up €3,690 (+11.4%), from €32,292 to €35,982
of which Trade receivables: +€3,174
- Trade debts +€15,037
up €15,037 (+92.4%), from €16,274 to €31,311
- Profit (loss) carried forward +€11,091
up €11,091 (+14.2%), from €78,245 to €89,336
- Tax, wage and social debts +€7,070
up €7,070 (+164%), from €4,323 to €11,393
- Debts after one year -€5,443
no longer reported in 2025 (was €5,443)
- Current portion of long-term debt -€4,983
down €4,983 (-47.8%), from €10,426 to €5,443
- Gross operating margin +€9,575
up €9,575 (+41.6%), from €23,010 to €32,585
- Financial charges +€4,260
up €4,260 (+192%), from €2,220 to €6,481
of which Non-recurring financial charges: +€4,800
- Other operating charges +€2,841
up €2,841 (+359%), from €791 to €3,632
- Taxes +€2,239
up €2,239 (+50.9%), from €4,397 to €6,635
- Depreciation +€2,051
up €2,051 (+75.7%), from €2,709 to €4,761
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 | €155,263 | €173,573 | +€18,310 | +11.8% |
| Fixed assets | 21/28 | €112,889 | €113,170 | +€281 | +0.2% |
| Tangible fixed assets | 22/27 | €7,909 | €13,170 | +€5,261 | +66.5% |
| Plant, machinery and equipment | 23 | €6,206 | €3,537 | -€2,669 | -43.0% |
| Furniture and vehicles | 24 | €1,703 | €9,633 | +€7,930 | +466% |
| Financial fixed assets | 28 | €104,980 | €100,000 | -€4,980 | -4.7% |
| Current assets | 29/58 | €42,374 | €60,402 | +€18,028 | +42.5% |
| Amounts receivable within one year | 40/41 | €32,292 | €35,982 | +€3,690 | +11.4% |
| Trade receivables | 40 | €10,453 | €13,627 | +€3,174 | +30.4% |
| Other amounts receivable | 41 | €21,839 | €22,356 | +€516 | +2.4% |
| Cash at bank and in hand | 54/58 | €8,895 | €23,405 | +€14,510 | +163% |
| Deferred charges and accrued income | 490/1 | €1,187 | €1,015 | -€172 | -14.5% |
| Total equity and liabilities | 10/49 | €155,263 | €173,573 | +€18,310 | +11.8% |
| Equity | 10/15 | €92,505 | €103,596 | +€11,091 | +12.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,245 | €89,336 | +€11,091 | +14.2% |
| Amounts payable | 17/49 | €62,759 | €69,977 | +€7,218 | +11.5% |
| Amounts payable after more than one year | 17 | €5,443 | - | -€5,443 | |
| Financial debts | 170/4 | €5,443 | - | -€5,443 | |
| Amounts payable within one year | 42/48 | €57,315 | €69,977 | +€12,662 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €10,426 | €5,443 | -€4,983 | -47.8% |
| Trade debts | 44 | €16,274 | €31,311 | +€15,037 | +92.4% |
| Suppliers | 440/4 | €16,274 | €31,311 | +€15,037 | +92.4% |
| Taxes, remuneration and social security | 45 | €4,323 | €11,393 | +€7,070 | +164% |
| Taxes | 450/3 | €4,323 | €11,393 | +€7,070 | +164% |
| Other amounts payable | 47/48 | €26,292 | €21,829 | -€4,462 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,709 | €4,761 | +€2,051 | +75.7% |
| Other operating charges | 640/8 | €791 | €3,632 | +€2,841 | +359% |
| Gross operating margin | 9900 | €23,010 | €32,585 | +€9,575 | +41.6% |
| Operating profit (loss) | 9901 | €19,510 | €24,192 | +€4,682 | +24.0% |
| Financial income | 75/76B | €19 | €15 | -€4 | -20.6% |
| Recurring financial income | 75 | €19 | €15 | -€4 | -20.6% |
| Financial charges | 65/66B | €2,220 | €6,481 | +€4,260 | +192% |
| Recurring financial charges | 65 | €2,220 | €1,681 | -€540 | -24.3% |
| Non-recurring financial charges | 66B | - | €4,800 | +€4,800 | |
| Profit (loss) for the period before taxes | 9903 | €17,309 | €17,727 | +€418 | +2.4% |
| Income taxes | 67/77 | €4,397 | €6,635 | +€2,239 | +50.9% |
| Profit (loss) for the period | 9904 | €12,912 | €11,091 | -€1,821 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,912 | €11,091 | -€1,821 | -14.1% |
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 23 October 2026 via checked.be.