LEJOR: 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.
LEJOR
Largest movements
- Cash +€6,258
up €6,258 (+17425.5%), from €36 to €6,293
mainly Net result for the year (+€8,483) and Receivables within one year (+€2,428)
- Receivables within one year -€2,428
no longer reported in 2025 (was €2,428)
- Tangible fixed assets -€1,648
down €1,648 (-50.0%), from €3,297 to €1,648
- Intangible fixed assets -€540
down €540 (-33.3%), from €1,620 to €1,080
- Profit (loss) carried forward +€8,483
up €8,483 (+19.4%), from -€43,803 to -€35,320
- Other debts -€7,000
down €7,000 (-14.2%), from €49,184 to €42,184
- Tax, wage and social debts +€158
new in 2025: €158
- Gross operating margin +€11,000
new in 2025: €11,000
- Depreciation +€2,188
new in 2025: €2,188
- Financial charges +€328
new in 2025: €328
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €7,381 | €9,022 | +€1,641 | +22.2% |
| Fixed assets | 21/28 | €4,917 | €2,728 | -€2,188 | -44.5% |
| Intangible fixed assets | 21 | €1,620 | €1,080 | -€540 | -33.3% |
| Tangible fixed assets | 22/27 | €3,297 | €1,648 | -€1,648 | -50.0% |
| Furniture and vehicles | 24 | €3,297 | €1,648 | -€1,648 | -50.0% |
| Current assets | 29/58 | €2,464 | €6,293 | +€3,829 | +155.4% |
| Amounts receivable within one year | 40/41 | €2,428 | - | -€2,428 | |
| Other amounts receivable | 41 | €2,428 | - | -€2,428 | |
| Cash at bank and in hand | 54/58 | €36 | €6,293 | +€6,258 | +17425.5% |
| Total equity and liabilities | 10/49 | €7,381 | €9,022 | +€1,641 | +22.2% |
| Equity | 10/15 | -€41,803 | -€33,320 | +€8,483 | +20.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,803 | -€35,320 | +€8,483 | +19.4% |
| Amounts payable | 17/49 | €49,184 | €42,341 | -€6,843 | -13.9% |
| Amounts payable within one year | 42/48 | €49,184 | €42,341 | -€6,843 | -13.9% |
| Taxes, remuneration and social security | 45 | - | €158 | +€158 | |
| Taxes | 450/3 | - | €158 | +€158 | |
| Other amounts payable | 47/48 | €49,184 | €42,184 | -€7,000 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,188 | +€2,188 | |
| Gross operating margin | 9900 | - | €11,000 | +€11,000 | |
| Operating profit (loss) | 9901 | - | €8,812 | +€8,812 | |
| Financial charges | 65/66B | - | €328 | +€328 | |
| Recurring financial charges | 65 | - | €328 | +€328 | |
| Profit (loss) for the period before taxes | 9903 | - | €8,483 | +€8,483 | |
| Profit (loss) for the period | 9904 | - | €8,483 | +€8,483 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €8,483 | +€8,483 |
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 10 October 2026 via checked.be.