Lejofin: 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.
Lejofin
Largest movements
- Cash +€20,254
up €20,254 (+239%), from €8,484 to €28,738
mainly Net result for the year (+€36,673) and Receivables after one year (+€17,245)
- Receivables after one year -€17,245
down €17,245 (-19.7%), from €87,449 to €70,205
- Receivables within one year -€11,534
down €11,534 (-22.9%), from €50,414 to €38,881
of which Other amounts receivable: -€9,243
- Tangible fixed assets -€9,728
down €9,728 (-16.3%), from €59,659 to €49,930
of which Furniture and vehicles: -€12,761
- Other debts -€46,920
down €46,920 (-99.6%), from €47,096 to €176
- Reserves +€36,673
up €36,673 (+16.4%), from €222,996 to €259,670
- Tax, wage and social debts -€6,824
down €6,824 (-67.0%), from €10,186 to €3,362
- Trade debts -€5,565
down €5,565 (-73.7%), from €7,546 to €1,981
- Accrued charges and deferred income +€4,268
up €4,268 (+4,377%), from €98 to €4,365
- Gross operating margin -€12,996
down €12,996 (-17.6%), from €73,926 to €60,930
- Depreciation +€10,632
up €10,632 (+385%), from €2,763 to €13,396
- Taxes -€10,599
down €10,599 (-41.0%), from €25,843 to €15,245
- Financial income -€995
down €995 (-16.1%), from €6,162 to €5,167
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 | €287,924 | €269,556 | -€18,368 | -6.4% |
| Fixed assets | 21/28 | €59,659 | €49,930 | -€9,728 | -16.3% |
| Tangible fixed assets | 22/27 | €59,659 | €49,930 | -€9,728 | -16.3% |
| Furniture and vehicles | 24 | €57,416 | €44,655 | -€12,761 | -22.2% |
| Other tangible fixed assets | 26 | €2,243 | €5,276 | +€3,033 | +135% |
| Current assets | 29/58 | €228,265 | €219,626 | -€8,639 | -3.8% |
| Amounts receivable after more than one year | 29 | €87,449 | €70,205 | -€17,245 | -19.7% |
| Other amounts receivable | 291 | €87,449 | €70,205 | -€17,245 | -19.7% |
| Amounts receivable within one year | 40/41 | €50,414 | €38,881 | -€11,534 | -22.9% |
| Trade receivables | 40 | €11,581 | €9,290 | -€2,291 | -19.8% |
| Other amounts receivable | 41 | €38,834 | €29,590 | -€9,243 | -23.8% |
| Current investments | 50/53 | €81,500 | €80,000 | -€1,500 | -1.8% |
| Cash at bank and in hand | 54/58 | €8,484 | €28,738 | +€20,254 | +239% |
| Deferred charges and accrued income | 490/1 | €417 | €1,802 | +€1,385 | +333% |
| Total equity and liabilities | 10/49 | €287,924 | €269,556 | -€18,368 | -6.4% |
| Equity | 10/15 | €222,997 | €259,671 | +€36,673 | +16.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €222,996 | €259,670 | +€36,673 | +16.4% |
| Distributable reserves | 133 | €222,996 | €259,670 | +€36,673 | +16.4% |
| Amounts payable | 17/49 | €64,926 | €9,885 | -€55,041 | -84.8% |
| Amounts payable within one year | 42/48 | €64,829 | €5,520 | -€59,309 | -91.5% |
| Trade debts | 44 | €7,546 | €1,981 | -€5,565 | -73.7% |
| Suppliers | 440/4 | €7,546 | €1,981 | -€5,565 | -73.7% |
| Taxes, remuneration and social security | 45 | €10,186 | €3,362 | -€6,824 | -67.0% |
| Taxes | 450/3 | €10,186 | €3,362 | -€6,824 | -67.0% |
| Other amounts payable | 47/48 | €47,096 | €176 | -€46,920 | -99.6% |
| Accrued charges and deferred income | 492/3 | €98 | €4,365 | +€4,268 | +4,377% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,763 | €13,396 | +€10,632 | +385% |
| Other operating charges | 640/8 | €594 | €733 | +€138 | +23.3% |
| Non-recurring operating charges | 66A | €1,319 | - | -€1,319 | |
| Gross operating margin | 9900 | €73,926 | €60,930 | -€12,996 | -17.6% |
| Operating profit (loss) | 9901 | €69,250 | €46,801 | -€22,448 | -32.4% |
| Financial income | 75/76B | €6,162 | €5,167 | -€995 | -16.1% |
| Recurring financial income | 75 | €6,162 | €5,167 | -€995 | -16.1% |
| Financial charges | 65/66B | €46 | €50 | +€5 | +10.7% |
| Recurring financial charges | 65 | €46 | €50 | +€5 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €75,366 | €51,918 | -€23,448 | -31.1% |
| Income taxes | 67/77 | €25,843 | €15,245 | -€10,599 | -41.0% |
| Profit (loss) for the period | 9904 | €49,523 | €36,673 | -€12,849 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,523 | €36,673 | -€12,849 | -25.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.