LEJO: 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.
LEJO
Largest movements
- Cash +€65,410
up €65,410 (+132.7%), from €49,294 to €114,704
mainly Receivables within one year (+€51,889) and Trade debts (+€21,582)
- Receivables within one year -€51,889
down €51,889 (-41.1%), from €126,247 to €74,358
of which Trade receivables: -€58,011
- Stocks and contracts +€15,000
up €15,000 (+33.3%), from €45,000 to €60,000
of which Contracts in progress: +€60,000
- Tangible fixed assets -€9,091
down €9,091 (-59.2%), from €15,362 to €6,272
of which Leasing and similar rights: -€7,504
- Trade debts +€21,582
up €21,582 (+112.1%), from €19,256 to €40,838
- Tax, wage and social debts +€5,703
up €5,703 (+127.1%), from €4,487 to €10,190
of which Taxes: +€6,132
- Current portion of long-term debt -€5,479
down €5,479 (-100.0%), from €5,479 to €0
- Reserves -€3,058
down €3,058 (-1.6%), from €195,668 to €192,610
of which Distributable reserves: -€3,058
- Gross operating margin -€13,223
down €13,223 (-46.2%), from €28,608 to €15,385
- Taxes -€4,181
down €4,181 (-81.6%), from €5,122 to €940
- Financial income -€2,432
down €2,432 (-55.4%), from €4,391 to €1,959
- Other operating charges +€538
up €538 (+20.9%), from €2,574 to €3,112
- Financial charges -€483
down €483 (-36.0%), from €1,342 to €859
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 | €244,019 | €262,238 | +€18,219 | +7.5% |
| Fixed assets | 21/28 | €18,062 | €8,972 | -€9,091 | -50.3% |
| Tangible fixed assets | 22/27 | €15,362 | €6,272 | -€9,091 | -59.2% |
| Plant, machinery and equipment | 23 | €2,025 | €367 | -€1,658 | -81.9% |
| Furniture and vehicles | 24 | €5,833 | €5,905 | +€72 | +1.2% |
| Leasing and similar rights | 25 | €7,504 | €0 | -€7,504 | -100.0% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €225,957 | €253,266 | +€27,309 | +12.1% |
| Stocks and contracts in progress | 3 | €45,000 | €60,000 | +€15,000 | +33.3% |
| Stocks | 30/36 | €45,000 | - | -€45,000 | |
| Contracts in progress | 37 | - | €60,000 | +€60,000 | |
| Amounts receivable within one year | 40/41 | €126,247 | €74,358 | -€51,889 | -41.1% |
| Trade receivables | 40 | €111,865 | €53,854 | -€58,011 | -51.9% |
| Other amounts receivable | 41 | €14,382 | €20,503 | +€6,122 | +42.6% |
| Cash at bank and in hand | 54/58 | €49,294 | €114,704 | +€65,410 | +132.7% |
| Deferred charges and accrued income | 490/1 | €5,416 | €4,204 | -€1,212 | -22.4% |
| Total equity and liabilities | 10/49 | €244,019 | €262,238 | +€18,219 | +7.5% |
| Equity | 10/15 | €214,268 | €211,210 | -€3,058 | -1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €195,668 | €192,610 | -€3,058 | -1.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €193,809 | €190,751 | -€3,058 | -1.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €29,751 | €51,028 | +€21,276 | +71.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €29,221 | €51,028 | +€21,806 | +74.6% |
| Current portion of amounts payable after more than one year | 42 | €5,479 | €0 | -€5,479 | -100.0% |
| Trade debts | 44 | €19,256 | €40,838 | +€21,582 | +112.1% |
| Suppliers | 440/4 | €19,256 | €40,838 | +€21,582 | +112.1% |
| Taxes, remuneration and social security | 45 | €4,487 | €10,190 | +€5,703 | +127.1% |
| Taxes | 450/3 | €2,309 | €8,440 | +€6,132 | +265.6% |
| Remuneration and social security | 454/9 | €2,179 | €1,750 | -€429 | -19.7% |
| Accrued charges and deferred income | 492/3 | €530 | €0 | -€530 | -100.0% |
| Remuneration, social security and pensions | 62 | €4,700 | €4,649 | -€51 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,875 | €10,842 | -€33 | -0.3% |
| Other operating charges | 640/8 | €2,574 | €3,112 | +€538 | +20.9% |
| Gross operating margin | 9900 | €28,608 | €15,385 | -€13,223 | -46.2% |
| Operating profit (loss) | 9901 | €10,459 | -€3,218 | -€13,677 | |
| Financial income | 75/76B | €4,391 | €1,959 | -€2,432 | -55.4% |
| Recurring financial income | 75 | €4,391 | €1,959 | -€2,432 | -55.4% |
| Financial charges | 65/66B | €1,342 | €859 | -€483 | -36.0% |
| Recurring financial charges | 65 | €1,342 | €859 | -€483 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €13,508 | -€2,118 | -€15,626 | |
| Income taxes | 67/77 | €5,122 | €940 | -€4,181 | -81.6% |
| Profit (loss) for the period | 9904 | €8,387 | -€3,058 | -€11,445 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,387 | -€3,058 | -€11,445 |
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 12 October 2026 via checked.be.