LEJIA: 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.
LEJIA
Largest movements
- Receivables within one year -€4,468
down €4,468 (-87.9%), from €5,082 to €614
of which Other amounts receivable: -€4,468
- Cash -€1,961
down €1,961 (-5.2%), from €37,747 to €35,786
mainly Net result for the year (-€5,825) and Other debts (-€2,800)
- Profit (loss) carried forward -€5,825
down €5,825 (-51.5%), from €11,308 to €5,483
- Other debts -€2,800
down €2,800 (-70.0%), from €4,000 to €1,200
- Trade debts +€2,196
up €2,196 (+871.6%), from €252 to €2,448
- Gross operating margin -€37,998
down €37,998, from €32,976 to -€5,022
- Staff costs -€1,103
down €1,103, from €964 to -€139
- Financial charges -€933
down €933 (-80.9%), from €1,153 to €221
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 | €42,829 | €36,400 | -€6,429 | -15.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €42,829 | €36,400 | -€6,429 | -15.0% |
| Amounts receivable within one year | 40/41 | €5,082 | €614 | -€4,468 | -87.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,082 | €614 | -€4,468 | -87.9% |
| Cash at bank and in hand | 54/58 | €37,747 | €35,786 | -€1,961 | -5.2% |
| Total equity and liabilities | 10/49 | €42,829 | €36,400 | -€6,429 | -15.0% |
| Equity | 10/15 | €38,577 | €32,751 | -€5,825 | -15.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €0 | -€2,479 | -100.0% |
| Reserves not available under the articles | 1311 | €2,479 | €0 | -€2,479 | -100.0% |
| Distributable reserves | 133 | - | €2,479 | +€2,479 | |
| Profit (loss) carried forward | 14 | €11,308 | €5,483 | -€5,825 | -51.5% |
| Amounts payable | 17/49 | €4,252 | €3,648 | -€604 | -14.2% |
| Amounts payable within one year | 42/48 | €4,252 | €3,648 | -€604 | -14.2% |
| Trade debts | 44 | €252 | €2,448 | +€2,196 | +871.6% |
| Suppliers | 440/4 | €252 | €2,448 | +€2,196 | +871.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,000 | €1,200 | -€2,800 | -70.0% |
| Non-recurring operating income | 76A | €35,991 | €0 | -€35,991 | -100.0% |
| Remuneration, social security and pensions | 62 | €964 | -€139 | -€1,103 | |
| Other operating charges | 640/8 | €482 | €721 | +€239 | +49.7% |
| Gross operating margin | 9900 | €32,976 | -€5,022 | -€37,998 | |
| Operating profit (loss) | 9901 | €31,530 | -€5,604 | -€37,134 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,153 | €221 | -€933 | -80.9% |
| Recurring financial charges | 65 | €1,153 | €221 | -€933 | -80.9% |
| Profit (loss) for the period before taxes | 9903 | €30,377 | -€5,825 | -€36,202 | |
| Profit (loss) for the period | 9904 | €30,377 | -€5,825 | -€36,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,377 | -€5,825 | -€36,202 |
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 7 October 2026 via checked.be.