LCJMD: what changed
Two fiscal 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.
LCJMD
Largest movements
- Cash -€78,781
down €78,781 (-84.1%), from €93,646 to €14,865
mainly Tax, wage and social debts (-€27,166) and Receivables after one year (-€24,050)
- Receivables after one year +€24,050
up €24,050 (+68.9%), from €34,900 to €58,950
- Receivables within one year +€20,517
up €20,517 (+505.9%), from €4,056 to €24,573
of which Other amounts receivable: +€15,000
- Tangible fixed assets +€4,439
up €4,439 (+76.0%), from €5,841 to €10,280
- Tax, wage and social debts -€27,166
down €27,166 (-94.4%), from €28,767 to €1,601
- Accrued charges and deferred income -€2,000
down €2,000 (-5.7%), from €35,000 to €33,000
- Taxes -€2,762
down €2,762 (-71.2%), from €3,879 to €1,117
- Financial income -€1,825
down €1,825 (-60.2%), from €3,032 to €1,207
- Depreciation -€1,725
down €1,725 (-45.2%), from €3,813 to €2,088
- Gross operating margin +€1,204
up €1,204 (+7.4%), from €16,241 to €17,445
- Other operating charges +€414
up €414 (+9.1%), from €4,554 to €4,968
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 | €138,843 | €109,069 | -€29,774 | -21.4% |
| Fixed assets | 21/28 | €6,241 | €10,680 | +€4,439 | +71.1% |
| Tangible fixed assets | 22/27 | €5,841 | €10,280 | +€4,439 | +76.0% |
| Furniture and vehicles | 24 | €5,841 | €10,280 | +€4,439 | +76.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €132,602 | €98,388 | -€34,213 | -25.8% |
| Amounts receivable after more than one year | 29 | €34,900 | €58,950 | +€24,050 | +68.9% |
| Other amounts receivable | 291 | €34,900 | €58,950 | +€24,050 | +68.9% |
| Amounts receivable within one year | 40/41 | €4,056 | €24,573 | +€20,517 | +505.9% |
| Trade receivables | 40 | €4,056 | €9,573 | +€5,517 | +136.0% |
| Other amounts receivable | 41 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €93,646 | €14,865 | -€78,781 | -84.1% |
| Total equity and liabilities | 10/49 | €138,843 | €109,069 | -€29,774 | -21.4% |
| Equity | 10/15 | €71,273 | €71,213 | -€60 | -0.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €62,000 | €62,000 | = | 0.0% |
| Distributable reserves | 133 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,273 | €6,213 | -€60 | -1.0% |
| Amounts payable | 17/49 | €67,570 | €37,856 | -€29,714 | -44.0% |
| Amounts payable within one year | 42/48 | €32,570 | €4,856 | -€27,714 | -85.1% |
| Trade debts | 44 | €3,803 | €3,255 | -€548 | -14.4% |
| Suppliers | 440/4 | €3,803 | €3,255 | -€548 | -14.4% |
| Taxes, remuneration and social security | 45 | €28,767 | €1,601 | -€27,166 | -94.4% |
| Taxes | 450/3 | €28,767 | €1,601 | -€27,166 | -94.4% |
| Other amounts payable | 47/48 | €0 | - | -€0 | |
| Accrued charges and deferred income | 492/3 | €35,000 | €33,000 | -€2,000 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,813 | €2,088 | -€1,725 | -45.2% |
| Other operating charges | 640/8 | €4,554 | €4,968 | +€414 | +9.1% |
| Gross operating margin | 9900 | €16,241 | €17,445 | +€1,204 | +7.4% |
| Operating profit (loss) | 9901 | €7,873 | €10,389 | +€2,516 | +32.0% |
| Financial income | 75/76B | €3,032 | €1,207 | -€1,825 | -60.2% |
| Recurring financial income | 75 | €3,032 | €1,207 | -€1,825 | -60.2% |
| Financial charges | 65/66B | €900 | €538 | -€362 | -40.2% |
| Recurring financial charges | 65 | €900 | €538 | -€362 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €10,005 | €11,057 | +€1,053 | +10.5% |
| Income taxes | 67/77 | €3,879 | €1,117 | -€2,762 | -71.2% |
| Profit (loss) for the period | 9904 | €6,125 | €9,940 | +€3,815 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,125 | €9,940 | +€3,815 | +62.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.