LEJOMA: 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.
LEJOMA
Largest movements
- Current investments -€22,351
down €22,351 (-30.8%), from €72,651 to €50,300
- Cash -€10,369
down €10,369 (-30.0%), from €34,590 to €24,221
mainly Other debts (-€27,862) and Investment in fixed assets (net) (-€20,740)
- Tangible fixed assets +€5,619
up €5,619 (+16.1%), from €34,930 to €40,549
of which Other tangible fixed assets: +€5,164
- Other debts -€27,862
down €27,862 (-97.3%), from €28,648 to €786
- Reserves +€3,475
up €3,475 (+3.9%), from €88,579 to €92,053
- Depreciation +€3,852
up €3,852 (+34.8%), from €11,070 to €14,921
- Gross operating margin -€2,007
down €2,007 (-6.6%), from €30,200 to €28,193
- Financial income +€1,872
up €1,872 (+1914.0%), from €98 to €1,970
- Taxes -€1,484
down €1,484 (-26.0%), from €5,710 to €4,226
- Financial charges -€876
down €876 (-68.8%), from €1,273 to €397
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 | €145,906 | €120,152 | -€25,754 | -17.7% |
| Fixed assets | 21/28 | €34,930 | €40,749 | +€5,819 | +16.7% |
| Tangible fixed assets | 22/27 | €34,930 | €40,549 | +€5,619 | +16.1% |
| Land and buildings | 22 | €4,293 | €2,294 | -€2,000 | -46.6% |
| Plant, machinery and equipment | 23 | €2,714 | €2,075 | -€639 | -23.6% |
| Furniture and vehicles | 24 | €5,513 | €8,606 | +€3,094 | +56.1% |
| Other tangible fixed assets | 26 | €22,410 | €27,573 | +€5,164 | +23.0% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €110,976 | €79,403 | -€31,573 | -28.4% |
| Amounts receivable within one year | 40/41 | €3,735 | €3,619 | -€116 | -3.1% |
| Trade receivables | 40 | €917 | - | -€917 | |
| Other amounts receivable | 41 | €2,818 | €3,619 | +€801 | +28.4% |
| Current investments | 50/53 | €72,651 | €50,300 | -€22,351 | -30.8% |
| Cash at bank and in hand | 54/58 | €34,590 | €24,221 | -€10,369 | -30.0% |
| Deferred charges and accrued income | 490/1 | - | €1,264 | +€1,264 | |
| Total equity and liabilities | 10/49 | €145,906 | €120,152 | -€25,754 | -17.7% |
| Equity | 10/15 | €108,579 | €112,053 | +€3,475 | +3.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €88,579 | €92,053 | +€3,475 | +3.9% |
| Distributable reserves | 133 | €88,579 | €92,053 | +€3,475 | +3.9% |
| Amounts payable | 17/49 | €37,327 | €8,099 | -€29,229 | -78.3% |
| Amounts payable within one year | 42/48 | €36,103 | €8,099 | -€28,004 | -77.6% |
| Trade debts | 44 | €2,187 | €2,184 | -€3 | -0.1% |
| Suppliers | 440/4 | €2,187 | €2,184 | -€3 | -0.1% |
| Taxes, remuneration and social security | 45 | €5,268 | €5,128 | -€140 | -2.7% |
| Taxes | 450/3 | €5,268 | €5,128 | -€140 | -2.7% |
| Other amounts payable | 47/48 | €28,648 | €786 | -€27,862 | -97.3% |
| Accrued charges and deferred income | 492/3 | €1,225 | - | -€1,225 | |
| Remuneration, social security and pensions | 62 | €2,340 | €3,061 | +€721 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,070 | €14,921 | +€3,852 | +34.8% |
| Other operating charges | 640/8 | €4,329 | €4,083 | -€245 | -5.7% |
| Gross operating margin | 9900 | €30,200 | €28,193 | -€2,007 | -6.6% |
| Operating profit (loss) | 9901 | €12,461 | €6,127 | -€6,334 | -50.8% |
| Financial income | 75/76B | €98 | €1,970 | +€1,872 | +1914.0% |
| Recurring financial income | 75 | €98 | €1,970 | +€1,872 | +1914.0% |
| Financial charges | 65/66B | €1,273 | €397 | -€876 | -68.8% |
| Recurring financial charges | 65 | €1,273 | €397 | -€876 | -68.8% |
| Profit (loss) for the period before taxes | 9903 | €11,286 | €7,700 | -€3,586 | -31.8% |
| Income taxes | 67/77 | €5,710 | €4,226 | -€1,484 | -26.0% |
| Profit (loss) for the period | 9904 | €5,576 | €3,475 | -€2,101 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,576 | €3,475 | -€2,101 | -37.7% |
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 8 October 2026 via checked.be.