LEJON-URG: 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.
LEJON-URG
Largest movements
- Cash +€59,177
up €59,177 (+78.4%), from €75,445 to €134,621
mainly Net result for the year (+€153,862) and Receivables within one year (+€15,684)
- Receivables within one year -€15,684
down €15,684 (-100%), from €15,684 to €0
of which Trade receivables: -€11,500
- Deferred charges and accrued income +€6,652
up €6,652 (+22.8%), from €29,154 to €35,805
- Tangible fixed assets +€2,318
up €2,318 (+26.4%), from €8,780 to €11,098
of which Furniture and vehicles: +€1,607
- Reserves +€153,800
up €153,800, from €0 to €153,800
- Other debts -€113,666
down €113,666 (-94.7%), from €119,981 to €6,315
- Tax, wage and social debts +€12,870
up €12,870 (+486%), from €2,650 to €15,520
- Gross operating margin +€45,462
up €45,462 (+28.9%), from €157,542 to €203,004
- Taxes +€12,783
up €12,783 (+39.1%), from €32,722 to €45,505
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 | €129,062 | €181,524 | +€52,463 | +40.6% |
| Fixed assets | 21/28 | €8,780 | €11,098 | +€2,318 | +26.4% |
| Tangible fixed assets | 22/27 | €8,780 | €11,098 | +€2,318 | +26.4% |
| Plant, machinery and equipment | 23 | €6,442 | €5,718 | -€724 | -11.2% |
| Furniture and vehicles | 24 | €2,338 | €3,945 | +€1,607 | +68.7% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | - | €1,435 | +€1,435 | |
| Current assets | 29/58 | €120,282 | €170,426 | +€50,145 | +41.7% |
| Amounts receivable within one year | 40/41 | €15,684 | €0 | -€15,684 | -100% |
| Trade receivables | 40 | €11,500 | €0 | -€11,500 | -100% |
| Other amounts receivable | 41 | €4,184 | €0 | -€4,184 | -100% |
| Cash at bank and in hand | 54/58 | €75,445 | €134,621 | +€59,177 | +78.4% |
| Deferred charges and accrued income | 490/1 | €29,154 | €35,805 | +€6,652 | +22.8% |
| Total equity and liabilities | 10/49 | €129,062 | €181,524 | +€52,463 | +40.6% |
| Equity | 10/15 | €1,000 | €154,862 | +€153,862 | +15,386% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €0 | €153,800 | +€153,800 | |
| Distributable reserves | 133 | €0 | €153,800 | +€153,800 | |
| Profit (loss) carried forward | 14 | €0 | €62 | +€62 | |
| Amounts payable | 17/49 | €128,062 | €26,663 | -€101,399 | -79.2% |
| Amounts payable within one year | 42/48 | €128,062 | €26,663 | -€101,399 | -79.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,430 | €4,827 | -€603 | -11.1% |
| Suppliers | 440/4 | €5,430 | €4,827 | -€603 | -11.1% |
| Taxes, remuneration and social security | 45 | €2,650 | €15,520 | +€12,870 | +486% |
| Taxes | 450/3 | €2,650 | €15,520 | +€12,870 | +486% |
| Other amounts payable | 47/48 | €119,981 | €6,315 | -€113,666 | -94.7% |
| Non-recurring operating income | 76A | €10,639 | €0 | -€10,639 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,342 | €2,550 | -€1,792 | -41.3% |
| Other operating charges | 640/8 | €1,100 | €1,108 | +€8 | +0.8% |
| Gross operating margin | 9900 | €157,542 | €203,004 | +€45,462 | +28.9% |
| Operating profit (loss) | 9901 | €152,100 | €199,346 | +€47,246 | +31.1% |
| Financial income | 75/76B | €2 | €78 | +€76 | +5,044% |
| Recurring financial income | 75 | €2 | €78 | +€76 | +5,044% |
| Financial charges | 65/66B | €200 | €57 | -€143 | -71.5% |
| Recurring financial charges | 65 | €200 | €57 | -€143 | -71.5% |
| Profit (loss) for the period before taxes | 9903 | €151,902 | €199,366 | +€47,465 | +31.2% |
| Income taxes | 67/77 | €32,722 | €45,505 | +€12,783 | +39.1% |
| Profit (loss) for the period | 9904 | €119,180 | €153,862 | +€34,682 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €119,180 | €153,862 | +€34,682 | +29.1% |
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 29 October 2026 via checked.be.