LCJ Beheer: 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.
LCJ Beheer
Largest movements
- Receivables within one year -€749,714
down €749,714 (-23.9%), from €3.1m to €2.4m
of which Other amounts receivable: -€808,401
- Other debts -€842,361
down €842,361 (-29.9%), from €2.8m to €2.0m
- Reserves +€66,197
up €66,197 (+3.7%), from €1.8m to €1.8m
- Financial income -€1.9m
down €1.9m (-94.6%), from €2.1m to €111,152
- Taxes -€167,975
down €167,975 (-94.4%), from €177,873 to €9,898
- Gross operating margin +€25,720
up €25,720 (+49.8%), from -€51,673 to -€25,953
- Financial charges +€1,718
up €1,718 (+4.3%), from €39,994 to €41,712
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 | €5,677,632 | €4,892,011 | -€785,621 | -13.8% |
| Fixed assets | 21/28 | €2,495,477 | €2,484,293 | -€11,184 | -0.4% |
| Tangible fixed assets | 22/27 | €66,966 | €55,782 | -€11,184 | -16.7% |
| Furniture and vehicles | 24 | €35,463 | €25,278 | -€10,185 | -28.7% |
| Other tangible fixed assets | 26 | €31,503 | €30,504 | -€999 | -3.2% |
| Financial fixed assets | 28 | €2,428,511 | €2,428,511 | = | 0.0% |
| Current assets | 29/58 | €3,182,155 | €2,407,718 | -€774,437 | -24.3% |
| Amounts receivable within one year | 40/41 | €3,139,301 | €2,389,587 | -€749,714 | -23.9% |
| Trade receivables | 40 | €28,908 | €87,595 | +€58,687 | +203% |
| Other amounts receivable | 41 | €3,110,393 | €2,301,992 | -€808,401 | -26.0% |
| Cash at bank and in hand | 54/58 | €19,751 | €1,340 | -€18,411 | -93.2% |
| Deferred charges and accrued income | 490/1 | €23,103 | €16,792 | -€6,312 | -27.3% |
| Total equity and liabilities | 10/49 | €5,677,632 | €4,892,011 | -€785,621 | -13.8% |
| Equity | 10/15 | €2,625,869 | €2,692,066 | +€66,197 | +2.5% |
| Contributions | 10/11 | €922,271 | €922,271 | = | 0.0% |
| Reserves | 13 | €1,774,455 | €1,840,652 | +€66,197 | +3.7% |
| Distributable reserves | 133 | €1,774,455 | €1,840,652 | +€66,197 | +3.7% |
| Profit (loss) carried forward | 14 | -€70,857 | -€70,857 | = | 0.0% |
| Amounts payable | 17/49 | €3,051,763 | €2,199,946 | -€851,818 | -27.9% |
| Amounts payable within one year | 42/48 | €3,051,763 | €2,199,946 | -€851,818 | -27.9% |
| Trade debts | 44 | €29,635 | €13,771 | -€15,864 | -53.5% |
| Suppliers | 440/4 | €29,635 | €13,771 | -€15,864 | -53.5% |
| Taxes, remuneration and social security | 45 | €200,333 | €206,741 | +€6,408 | +3.2% |
| Taxes | 450/3 | €200,333 | €206,741 | +€6,408 | +3.2% |
| Other amounts payable | 47/48 | €2,821,795 | €1,979,433 | -€842,361 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,675 | €13,830 | +€155 | +1.1% |
| Other operating charges | 640/8 | €1,396 | €1,090 | -€305 | -21.9% |
| Gross operating margin | 9900 | -€51,673 | -€25,953 | +€25,720 | +49.8% |
| Operating profit (loss) | 9901 | -€66,743 | -€40,873 | +€25,870 | +38.8% |
| Financial income | 75/76B | €2,059,065 | €111,152 | -€1.9m | -94.6% |
| Recurring financial income | 75 | €2,059,065 | €111,152 | -€1.9m | -94.6% |
| Financial charges | 65/66B | €39,994 | €41,712 | +€1,718 | +4.3% |
| Recurring financial charges | 65 | €39,994 | €41,712 | +€1,718 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €1,952,328 | €28,566 | -€1.9m | -98.5% |
| Income taxes | 67/77 | €177,873 | €9,898 | -€167,975 | -94.4% |
| Profit (loss) for the period | 9904 | €1,774,455 | €18,668 | -€1.8m | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,774,455 | €18,668 | -€1.8m | -98.9% |
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 21 October 2026 via checked.be.