LEJER: 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.
LEJER
Largest movements
- Receivables within one year +€60,148
up €60,148 (+47.2%), from €127,561 to €187,709
of which Other amounts receivable: +€52,799
- Cash -€20,911
down €20,911 (-38.1%), from €54,821 to €33,910
mainly Receivables within one year (-€60,148) and Tax, wage and social debts (-€41,561)
- Tangible fixed assets -€8,410
down €8,410 (-23.4%), from €35,889 to €27,480
of which Furniture and vehicles: -€7,174
- Deferred charges and accrued income -€3,570
down €3,570 (-91.3%), from €3,911 to €341
- Profit (loss) carried forward +€62,904
up €62,904 (+124%), from €50,537 to €113,442
- Tax, wage and social debts -€41,561
down €41,561 (-62.5%), from €66,528 to €24,967
of which Taxes: -€46,434
- Trade debts +€8,918
up €8,918 (+135%), from €6,586 to €15,505
- Staff costs +€61,106
up €61,106 (+199%), from €30,745 to €91,850
- Other operating charges -€21,828
down €21,828 (-77.0%), from €28,362 to €6,534
- Taxes -€19,592
down €19,592 (-44.6%), from €43,898 to €24,306
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 | €240,342 | €268,120 | +€27,778 | +11.6% |
| Fixed assets | 21/28 | €35,889 | €27,480 | -€8,410 | -23.4% |
| Tangible fixed assets | 22/27 | €35,889 | €27,480 | -€8,410 | -23.4% |
| Plant, machinery and equipment | 23 | €13,299 | €12,063 | -€1,236 | -9.3% |
| Furniture and vehicles | 24 | €22,591 | €15,417 | -€7,174 | -31.8% |
| Current assets | 29/58 | €204,452 | €240,640 | +€36,188 | +17.7% |
| Stocks and contracts in progress | 3 | €18,161 | €18,681 | +€520 | +2.9% |
| Stocks | 30/36 | €18,161 | €18,681 | +€520 | +2.9% |
| Amounts receivable within one year | 40/41 | €127,561 | €187,709 | +€60,148 | +47.2% |
| Trade receivables | 40 | €3,951 | €11,300 | +€7,349 | +186% |
| Other amounts receivable | 41 | €123,610 | €176,409 | +€52,799 | +42.7% |
| Cash at bank and in hand | 54/58 | €54,821 | €33,910 | -€20,911 | -38.1% |
| Deferred charges and accrued income | 490/1 | €3,911 | €341 | -€3,570 | -91.3% |
| Total equity and liabilities | 10/49 | €240,342 | €268,120 | +€27,778 | +11.6% |
| Equity | 10/15 | €139,744 | €202,648 | +€62,904 | +45.0% |
| Contributions | 10/11 | €19,206 | €19,206 | = | 0.0% |
| Reserves | 13 | €70,000 | €70,000 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,537 | €113,442 | +€62,904 | +124% |
| Amounts payable | 17/49 | €100,598 | €65,472 | -€35,126 | -34.9% |
| Amounts payable within one year | 42/48 | €100,598 | €65,472 | -€35,126 | -34.9% |
| Current portion of amounts payable after more than one year | 42 | €27,484 | €25,000 | -€2,484 | -9.0% |
| Trade debts | 44 | €6,586 | €15,505 | +€8,918 | +135% |
| Suppliers | 440/4 | €6,586 | €15,505 | +€8,918 | +135% |
| Taxes, remuneration and social security | 45 | €66,528 | €24,967 | -€41,561 | -62.5% |
| Taxes | 450/3 | €62,446 | €16,012 | -€46,434 | -74.4% |
| Remuneration and social security | 454/9 | €4,082 | €8,955 | +€4,873 | +119% |
| Remuneration, social security and pensions | 62 | €30,745 | €91,850 | +€61,106 | +199% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,406 | €10,155 | +€1,749 | +20.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,975 | €2,975 | = | 0.0% |
| Other operating charges | 640/8 | €28,362 | €6,534 | -€21,828 | -77.0% |
| Non-recurring operating charges | 66A | €6,504 | - | -€6,504 | |
| Gross operating margin | 9900 | €196,643 | €196,051 | -€592 | -0.3% |
| Operating profit (loss) | 9901 | €119,651 | €84,538 | -€35,114 | -29.3% |
| Financial income | 75/76B | €9,030 | €7,448 | -€1,582 | -17.5% |
| Recurring financial income | 75 | €9,030 | €7,448 | -€1,582 | -17.5% |
| Financial charges | 65/66B | €4,344 | €4,776 | +€432 | +9.9% |
| Recurring financial charges | 65 | €4,344 | €4,776 | +€432 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €124,338 | €87,210 | -€37,127 | -29.9% |
| Income taxes | 67/77 | €43,898 | €24,306 | -€19,592 | -44.6% |
| Profit (loss) for the period | 9904 | €80,440 | €62,904 | -€17,536 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €80,440 | €62,904 | -€17,536 | -21.8% |
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 14 October 2026 via checked.be.