LAJUPA: 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.
LAJUPA
Largest movements
- Receivables after one year +€59,000
up €59,000 (+148%), from €40,000 to €99,000
- Cash -€42,354
down €42,354 (-22.6%), from €187,246 to €144,892
mainly Other debts (-€113,002) and Receivables after one year (-€59,000)
- Tangible fixed assets -€22,811
down €22,811 (-24.8%), from €91,988 to €69,177
of which Furniture and vehicles: -€20,124
- Current investments -€10,000
down €10,000 (-16.7%), from €60,000 to €50,000
- Reserves +€118,836
up €118,836 (+72.4%), from €164,142 to €282,978
of which Distributable reserves: +€118,836
- Other debts -€113,002
down €113,002 (-99.2%), from €113,857 to €855
- Debts after one year -€15,925
down €15,925 (-29.8%), from €53,396 to €37,471
- Trade debts -€6,165
down €6,165 (-60.8%), from €10,147 to €3,982
- Gross operating margin +€12,064
up €12,064 (+7.1%), from €169,373 to €181,437
- Other operating charges +€3,181
up €3,181 (+277%), from €1,148 to €4,329
- Taxes +€2,980
up €2,980 (+9.2%), from €32,555 to €35,535
- Financial income +€2,127
up €2,127 (+88.0%), from €2,418 to €4,545
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 | €388,383 | €374,745 | -€13,638 | -3.5% |
| Fixed assets | 21/28 | €91,988 | €69,177 | -€22,811 | -24.8% |
| Tangible fixed assets | 22/27 | €91,988 | €69,177 | -€22,811 | -24.8% |
| Land and buildings | 22 | €11,323 | €10,188 | -€1,135 | -10.0% |
| Plant, machinery and equipment | 23 | €11,105 | €10,942 | -€163 | -1.5% |
| Furniture and vehicles | 24 | €62,831 | €42,706 | -€20,124 | -32.0% |
| Other tangible fixed assets | 26 | €6,729 | €5,340 | -€1,389 | -20.6% |
| Current assets | 29/58 | €296,395 | €305,568 | +€9,173 | +3.1% |
| Amounts receivable after more than one year | 29 | €40,000 | €99,000 | +€59,000 | +148% |
| Other amounts receivable | 291 | €40,000 | €99,000 | +€59,000 | +148% |
| Amounts receivable within one year | 40/41 | €6,377 | €8,883 | +€2,506 | +39.3% |
| Trade receivables | 40 | €6,377 | €8,883 | +€2,506 | +39.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €60,000 | €50,000 | -€10,000 | -16.7% |
| Cash at bank and in hand | 54/58 | €187,246 | €144,892 | -€42,354 | -22.6% |
| Deferred charges and accrued income | 490/1 | €2,772 | €2,793 | +€20 | +0.7% |
| Total equity and liabilities | 10/49 | €388,383 | €374,745 | -€13,638 | -3.5% |
| Equity | 10/15 | €182,742 | €301,578 | +€118,836 | +65.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €164,142 | €282,978 | +€118,836 | +72.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €164,142 | €282,978 | +€118,836 | +72.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €205,641 | €73,167 | -€132,474 | -64.4% |
| Amounts payable after more than one year | 17 | €53,396 | €37,471 | -€15,925 | -29.8% |
| Financial debts | 170/4 | €53,396 | €37,471 | -€15,925 | -29.8% |
| Amounts payable within one year | 42/48 | €152,244 | €35,695 | -€116,549 | -76.6% |
| Current portion of amounts payable after more than one year | 42 | €25,685 | €26,073 | +€388 | +1.5% |
| Trade debts | 44 | €10,147 | €3,982 | -€6,165 | -60.8% |
| Suppliers | 440/4 | €10,147 | €3,982 | -€6,165 | -60.8% |
| Taxes, remuneration and social security | 45 | €2,555 | €4,785 | +€2,230 | +87.3% |
| Taxes | 450/3 | €2,555 | €4,785 | +€2,230 | +87.3% |
| Other amounts payable | 47/48 | €113,857 | €855 | -€113,002 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,477 | €24,006 | +€1,529 | +6.8% |
| Other operating charges | 640/8 | €1,148 | €4,329 | +€3,181 | +277% |
| Gross operating margin | 9900 | €169,373 | €181,437 | +€12,064 | +7.1% |
| Operating profit (loss) | 9901 | €145,748 | €153,102 | +€7,354 | +5.0% |
| Financial income | 75/76B | €2,418 | €4,545 | +€2,127 | +88.0% |
| Recurring financial income | 75 | €2,418 | €4,545 | +€2,127 | +88.0% |
| Financial charges | 65/66B | €3,735 | €3,276 | -€459 | -12.3% |
| Recurring financial charges | 65 | €3,735 | €3,276 | -€459 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €144,431 | €154,371 | +€9,939 | +6.9% |
| Income taxes | 67/77 | €32,555 | €35,535 | +€2,980 | +9.2% |
| Profit (loss) for the period | 9904 | €111,876 | €118,836 | +€6,960 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €111,876 | €118,836 | +€6,960 | +6.2% |
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 18 October 2026 via checked.be.