LAJURO: 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.
LAJURO
Largest movements
- Receivables within one year -€77,921
no longer reported in 2025 (was €77,921)
- Cash -€37,187
down €37,187 (-23.4%), from €158,962 to €121,775
mainly Other debts (-€258,470) and Tax, wage and social debts (-€27,203)
- Other debts -€258,470
down €258,470 (-99.2%), from €260,551 to €2,081
- Reserves +€170,000
up €170,000 (+2,833%), from €6,000 to €176,000
- Tax, wage and social debts -€27,203
down €27,203 (-62.9%), from €43,271 to €16,068
- Gross operating margin -€22,052
down €22,052 (-9.0%), from €244,249 to €222,196
- Financial income +€6,548
new in 2025: €6,548
- Taxes -€5,417
down €5,417 (-9.3%), from €58,507 to €53,090
- Financial charges +€2,459
up €2,459 (+96.1%), from €2,558 to €5,016
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 | €311,999 | €195,849 | -€116,149 | -37.2% |
| Fixed assets | 21/28 | €1,284 | €904 | -€380 | -29.6% |
| Tangible fixed assets | 22/27 | €1,284 | €904 | -€380 | -29.6% |
| Furniture and vehicles | 24 | €1,284 | €904 | -€380 | -29.6% |
| Current assets | 29/58 | €310,715 | €194,946 | -€115,769 | -37.3% |
| Amounts receivable within one year | 40/41 | €77,921 | - | -€77,921 | |
| Trade receivables | 40 | €77,921 | - | -€77,921 | |
| Current investments | 50/53 | €73,170 | €73,170 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €158,962 | €121,775 | -€37,187 | -23.4% |
| Deferred charges and accrued income | 490/1 | €661 | - | -€661 | |
| Total equity and liabilities | 10/49 | €311,999 | €195,849 | -€116,149 | -37.2% |
| Equity | 10/15 | €7,896 | €177,598 | +€169,702 | +2,149% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €6,000 | €176,000 | +€170,000 | +2,833% |
| Distributable reserves | 133 | €6,000 | €176,000 | +€170,000 | +2,833% |
| Profit (loss) carried forward | 14 | €396 | €98 | -€298 | -75.3% |
| Amounts payable | 17/49 | €304,102 | €18,251 | -€285,851 | -94.0% |
| Amounts payable within one year | 42/48 | €304,102 | €18,251 | -€285,851 | -94.0% |
| Trade debts | 44 | €280 | €101 | -€179 | -63.8% |
| Suppliers | 440/4 | €280 | €101 | -€179 | -63.8% |
| Taxes, remuneration and social security | 45 | €43,271 | €16,068 | -€27,203 | -62.9% |
| Taxes | 450/3 | €43,271 | €16,068 | -€27,203 | -62.9% |
| Other amounts payable | 47/48 | €260,551 | €2,081 | -€258,470 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €380 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €556 | +€169 | +43.6% |
| Gross operating margin | 9900 | €244,249 | €222,196 | -€22,052 | -9.0% |
| Operating profit (loss) | 9901 | €243,481 | €221,260 | -€22,221 | -9.1% |
| Financial income | 75/76B | - | €6,548 | +€6,548 | |
| Recurring financial income | 75 | - | €6,548 | +€6,548 | |
| Financial charges | 65/66B | €2,558 | €5,016 | +€2,459 | +96.1% |
| Recurring financial charges | 65 | €2,558 | €5,016 | +€2,459 | +96.1% |
| Profit (loss) for the period before taxes | 9903 | €240,924 | €222,792 | -€18,132 | -7.5% |
| Income taxes | 67/77 | €58,507 | €53,090 | -€5,417 | -9.3% |
| Profit (loss) for the period | 9904 | €182,417 | €169,702 | -€12,715 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €182,417 | €169,702 | -€12,715 | -7.0% |
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 18 October 2026 via checked.be.