LAJQI: 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.
LAJQI
Largest movements
- Tangible fixed assets +€3.0m
up €3.0m (+61.7%), from €4.9m to €7.8m
of which Land and buildings: +€2.9m
- Debts after one year +€2.4m
up €2.4m (+52.4%), from €4.5m to €6.9m
of which Financial debts: +€2.0m
- Short-term financial debts +€465,161
new in 2025: €465,161
- Current portion of long-term debt +€120,652
up €120,652 (+49.8%), from €242,443 to €363,095
- Turnover +€588,725
new in 2025: €588,725
- Financial charges +€208,771
up €208,771 (+905.0%), from €23,068 to €231,839
- Depreciation +€166,402
up €166,402 (+123.1%), from €135,133 to €301,535
- Other operating income -€118,322
down €118,322 (-78.9%), from €150,000 to €31,678
- Other operating charges +€10,220
up €10,220 (+124.6%), from €8,200 to €18,420
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.
Cash bridge derived
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 | €4,879,801 | €7,851,205 | +€3.0m | +60.9% |
| Fixed assets | 21/28 | €4,850,052 | €7,841,937 | +€3.0m | +61.7% |
| Tangible fixed assets | 22/27 | €4,850,052 | €7,841,937 | +€3.0m | +61.7% |
| Land and buildings | 22 | €4,842,552 | €7,746,488 | +€2.9m | +60.0% |
| Plant, machinery and equipment | 23 | €7,500 | €95,449 | +€87,949 | +1172.7% |
| Current assets | 29/58 | €29,749 | €9,268 | -€20,481 | -68.8% |
| Amounts receivable within one year | 40/41 | €19,044 | €3,105 | -€15,939 | -83.7% |
| Trade receivables | 40 | €18,953 | €3,000 | -€15,953 | -84.2% |
| Other amounts receivable | 41 | €91 | €105 | +€14 | +15.4% |
| Cash at bank and in hand | 54/58 | €10,705 | €5,946 | -€4,759 | -44.5% |
| Deferred charges and accrued income | 490/1 | - | €217 | +€217 | |
| Total equity and liabilities | 10/49 | €4,879,801 | €7,851,205 | +€3.0m | +60.9% |
| Equity | 10/15 | €34,896 | €90,606 | +€55,710 | +159.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,104 | -€9,394 | +€55,710 | +85.6% |
| Amounts payable | 17/49 | €4,844,905 | €7,760,599 | +€2.9m | +60.2% |
| Amounts payable after more than one year | 17 | €4,543,109 | €6,923,704 | +€2.4m | +52.4% |
| Financial debts | 170/4 | €3,648,109 | €5,603,704 | +€2.0m | +53.6% |
| Credit institutions | 173 | €3,648,109 | €5,603,704 | +€2.0m | +53.6% |
| Other amounts payable | 178/9 | €895,000 | €1,320,000 | +€425,000 | +47.5% |
| Amounts payable within one year | 42/48 | €250,521 | €834,023 | +€583,502 | +232.9% |
| Current portion of amounts payable after more than one year | 42 | €242,443 | €363,095 | +€120,652 | +49.8% |
| Financial debts | 43 | - | €465,161 | +€465,161 | |
| Credit institutions | 430/8 | - | €465,161 | +€465,161 | |
| Trade debts | 44 | €4,433 | €546 | -€3,887 | -87.7% |
| Suppliers | 440/4 | €4,433 | €546 | -€3,887 | -87.7% |
| Other amounts payable | 47/48 | €3,645 | €5,221 | +€1,576 | +43.2% |
| Accrued charges and deferred income | 492/3 | €51,275 | €2,872 | -€48,403 | -94.4% |
| Operating income | 70/76A | €150,000 | €620,403 | +€470,403 | +313.6% |
| Turnover | 70 | - | €588,725 | +€588,725 | |
| Other operating income | 74 | €150,000 | €31,678 | -€118,322 | -78.9% |
| Operating charges | 60/66A | €155,151 | €332,902 | +€177,751 | +114.6% |
| Services and other goods | 61 | €11,818 | €12,947 | +€1,129 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,133 | €301,535 | +€166,402 | +123.1% |
| Other operating charges | 640/8 | €8,200 | €18,420 | +€10,220 | +124.6% |
| Operating profit (loss) | 9901 | -€5,151 | €287,501 | +€292,652 | |
| Financial income | 75/76B | €304 | €48 | -€256 | -84.2% |
| Recurring financial income | 75 | €304 | €48 | -€256 | -84.2% |
| Income from financial fixed assets | 750 | €304 | - | -€304 | |
| Income from current assets | 751 | - | €48 | +€48 | |
| Financial charges | 65/66B | €23,068 | €231,839 | +€208,771 | +905.0% |
| Recurring financial charges | 65 | €23,068 | €231,839 | +€208,771 | +905.0% |
| Debt charges | 650 | €22,676 | €231,365 | +€208,689 | +920.3% |
| Other financial charges | 652/9 | €392 | €474 | +€82 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | -€27,915 | €55,710 | +€83,625 | |
| Profit (loss) for the period | 9904 | -€27,915 | €55,710 | +€83,625 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,915 | €55,710 | +€83,625 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.