LEJAR: 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.
LEJAR
Largest movements
- Tangible fixed assets -€44,904
down €44,904 (-3.0%), from €1.5m to €1.4m
- Receivables within one year -€29,040
no longer reported in 2025 (was €29,040)
- Debts after one year -€60,505
down €60,505 (-5.3%), from €1.1m to €1.1m
- Trade debts -€42,927
down €42,927 (-99.6%), from €43,082 to €156
- Other debts +€20,671
up €20,671 (+10.1%), from €205,102 to €225,773
- Profit (loss) carried forward +€16,003
up €16,003 (+72.7%), from €22,004 to €38,007
- Other operating charges +€5,902
up €5,902 (+762.1%), from €774 to €6,676
- Gross operating margin +€3,120
up €3,120 (+3.4%), from €90,775 to €93,894
- Taxes +€2,502
new in 2025: €2,502
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 | €1,503,448 | €1,435,506 | -€67,942 | -4.5% |
| Formation expenses | 20 | €696 | €380 | -€316 | -45.4% |
| Fixed assets | 21/28 | €1,473,673 | €1,428,769 | -€44,904 | -3.0% |
| Tangible fixed assets | 22/27 | €1,473,673 | €1,428,769 | -€44,904 | -3.0% |
| Land and buildings | 22 | €1,473,673 | €1,428,769 | -€44,904 | -3.0% |
| Current assets | 29/58 | €29,079 | €6,357 | -€22,722 | -78.1% |
| Amounts receivable within one year | 40/41 | €29,040 | - | -€29,040 | |
| Trade receivables | 40 | €29,040 | - | -€29,040 | |
| Cash at bank and in hand | 54/58 | €22 | €6,341 | +€6,319 | +28221.3% |
| Deferred charges and accrued income | 490/1 | €16 | €15 | -€1 | -5.2% |
| Total equity and liabilities | 10/49 | €1,503,448 | €1,435,506 | -€67,942 | -4.5% |
| Equity | 10/15 | €42,004 | €58,007 | +€16,003 | +38.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,004 | €38,007 | +€16,003 | +72.7% |
| Amounts payable | 17/49 | €1,461,444 | €1,377,499 | -€83,946 | -5.7% |
| Amounts payable after more than one year | 17 | €1,143,663 | €1,083,158 | -€60,505 | -5.3% |
| Financial debts | 170/4 | €1,143,663 | €1,083,158 | -€60,505 | -5.3% |
| Amounts payable within one year | 42/48 | €317,781 | €294,341 | -€23,441 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €59,478 | €60,505 | +€1,027 | +1.7% |
| Trade debts | 44 | €43,082 | €156 | -€42,927 | -99.6% |
| Suppliers | 440/4 | €43,082 | €156 | -€42,927 | -99.6% |
| Taxes, remuneration and social security | 45 | €10,119 | €7,907 | -€2,212 | -21.9% |
| Taxes | 450/3 | €10,119 | €7,907 | -€2,212 | -21.9% |
| Other amounts payable | 47/48 | €205,102 | €225,773 | +€20,671 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,496 | €44,420 | +€925 | +2.1% |
| Other operating charges | 640/8 | €774 | €6,676 | +€5,902 | +762.1% |
| Gross operating margin | 9900 | €90,775 | €93,894 | +€3,120 | +3.4% |
| Operating profit (loss) | 9901 | €46,505 | €42,798 | -€3,707 | -8.0% |
| Financial charges | 65/66B | €23,861 | €24,293 | +€432 | +1.8% |
| Recurring financial charges | 65 | €23,861 | €24,293 | +€432 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €22,643 | €18,505 | -€4,138 | -18.3% |
| Income taxes | 67/77 | - | €2,502 | +€2,502 | |
| Profit (loss) for the period | 9904 | €22,643 | €16,003 | -€6,640 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,643 | €16,003 | -€6,640 | -29.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.