LEJA: 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.
LEJA
Largest movements
- Cash +€215,228
up €215,228 (+117.3%), from €183,556 to €398,784
mainly Other debts (+€446,165) and Net result for the year (+€209,979)
- Receivables within one year -€203,878
down €203,878 (-79.8%), from €255,647 to €51,768
of which Trade receivables: -€102,779
- Other debts +€446,165
up €446,165 (+930.9%), from €47,931 to €494,096
- Reserves -€394,656
down €394,656 (-58.8%), from €671,075 to €276,419
- Debts after one year -€28,382
down €28,382 (-6.7%), from €425,910 to €397,528
of which Financial debts: -€28,382
- Tax, wage and social debts -€17,805
down €17,805 (-25.0%), from €71,309 to €53,504
of which Taxes: -€17,805
- Gross operating margin -€99,862
down €99,862 (-23.6%), from €423,093 to €323,231
- Taxes -€23,110
down €23,110 (-26.6%), from €86,793 to €63,683
- Depreciation -€9,843
down €9,843 (-19.4%), from €50,615 to €40,773
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 | €1,267,958 | €1,273,725 | +€5,767 | +0.5% |
| Fixed assets | 21/28 | €826,446 | €822,067 | -€4,379 | -0.5% |
| Tangible fixed assets | 22/27 | €826,446 | €822,067 | -€4,379 | -0.5% |
| Land and buildings | 22 | €790,954 | €797,907 | +€6,953 | +0.9% |
| Furniture and vehicles | 24 | €35,492 | €24,160 | -€11,332 | -31.9% |
| Current assets | 29/58 | €441,512 | €451,657 | +€10,146 | +2.3% |
| Amounts receivable within one year | 40/41 | €255,647 | €51,768 | -€203,878 | -79.8% |
| Trade receivables | 40 | €149,549 | €46,770 | -€102,779 | -68.7% |
| Other amounts receivable | 41 | €106,097 | €4,998 | -€101,100 | -95.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €183,556 | €398,784 | +€215,228 | +117.3% |
| Deferred charges and accrued income | 490/1 | €2,309 | €1,105 | -€1,203 | -52.1% |
| Total equity and liabilities | 10/49 | €1,267,958 | €1,273,725 | +€5,767 | +0.5% |
| Equity | 10/15 | €676,075 | €281,419 | -€394,656 | -58.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €671,075 | €276,419 | -€394,656 | -58.8% |
| Distributable reserves | 133 | €671,075 | €276,419 | -€394,656 | -58.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €591,883 | €992,306 | +€400,423 | +67.7% |
| Amounts payable after more than one year | 17 | €425,910 | €397,528 | -€28,382 | -6.7% |
| Financial debts | 170/4 | €306,202 | €277,820 | -€28,382 | -9.3% |
| Other amounts payable | 178/9 | €119,708 | €119,708 | = | 0.0% |
| Amounts payable within one year | 42/48 | €156,527 | €582,486 | +€425,959 | +272.1% |
| Current portion of amounts payable after more than one year | 42 | €31,656 | €28,382 | -€3,273 | -10.3% |
| Trade debts | 44 | €5,632 | €6,505 | +€873 | +15.5% |
| Suppliers | 440/4 | €5,632 | €6,505 | +€873 | +15.5% |
| Taxes, remuneration and social security | 45 | €71,309 | €53,504 | -€17,805 | -25.0% |
| Taxes | 450/3 | €71,309 | €53,504 | -€17,805 | -25.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €47,931 | €494,096 | +€446,165 | +930.9% |
| Accrued charges and deferred income | 492/3 | €9,447 | €12,292 | +€2,846 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,615 | €40,773 | -€9,843 | -19.4% |
| Other operating charges | 640/8 | €3,438 | €2,442 | -€996 | -29.0% |
| Gross operating margin | 9900 | €423,093 | €323,231 | -€99,862 | -23.6% |
| Operating profit (loss) | 9901 | €369,039 | €280,016 | -€89,024 | -24.1% |
| Financial income | 75/76B | €2,800 | €1 | -€2,799 | -100.0% |
| Recurring financial income | 75 | €2,800 | €1 | -€2,799 | -100.0% |
| Financial charges | 65/66B | €6,726 | €6,355 | -€371 | -5.5% |
| Recurring financial charges | 65 | €6,726 | €6,355 | -€371 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €365,113 | €273,662 | -€91,451 | -25.0% |
| Income taxes | 67/77 | €86,793 | €63,683 | -€23,110 | -26.6% |
| Profit (loss) for the period | 9904 | €278,320 | €209,979 | -€68,341 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €278,320 | €209,979 | -€68,341 | -24.6% |
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 6 October 2026 via checked.be.