LI-JO TRANS: 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.
LI-JO TRANS
Largest movements
- Cash +€27,719
up €27,719 (+121%), from €22,850 to €50,569
mainly Other debts (+€139,518) and Net result for the year (+€79,700)
- Tangible fixed assets +€19,086
up €19,086 (+40.9%), from €46,709 to €65,795
of which Furniture and vehicles: +€27,416
- Receivables within one year -€8,892
down €8,892 (-5.3%), from €167,062 to €158,170
of which Other amounts receivable: -€33,428
- Trade debts -€183,925
down €183,925 (-66.6%), from €276,042 to €92,118
- Other debts +€139,518
new in 2025: €139,518
- Profit (loss) carried forward +€78,662
up €78,662 (+72.3%), from -€108,873 to -€30,211
- Tax, wage and social debts +€6,208
up €6,208 (+12.2%), from €51,089 to €57,297
of which Remuneration and social security: +€12,654
- Gross operating margin +€286,731
up €286,731, from -€96,565 to €190,166
- Write-downs +€23,254
new in 2025: €23,254
- Staff costs +€17,891
up €17,891 (+57.3%), from €31,213 to €49,104
- Other operating charges -€5,528
down €5,528 (-49.0%), from €11,292 to €5,764
- Depreciation +€5,112
up €5,112 (+29.3%), from €17,452 to €22,564
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 | €236,859 | €277,323 | +€40,464 | +17.1% |
| Fixed assets | 21/28 | €46,709 | €67,195 | +€20,486 | +43.9% |
| Tangible fixed assets | 22/27 | €46,709 | €65,795 | +€19,086 | +40.9% |
| Plant, machinery and equipment | 23 | €19,949 | €11,618 | -€8,331 | -41.8% |
| Furniture and vehicles | 24 | €26,760 | €54,176 | +€27,416 | +102% |
| Financial fixed assets | 28 | - | €1,400 | +€1,400 | |
| Current assets | 29/58 | €190,150 | €210,128 | +€19,978 | +10.5% |
| Amounts receivable within one year | 40/41 | €167,062 | €158,170 | -€8,892 | -5.3% |
| Trade receivables | 40 | €110,380 | €134,915 | +€24,536 | +22.2% |
| Other amounts receivable | 41 | €56,682 | €23,254 | -€33,428 | -59.0% |
| Cash at bank and in hand | 54/58 | €22,850 | €50,569 | +€27,719 | +121% |
| Deferred charges and accrued income | 490/1 | €239 | €1,389 | +€1,151 | +482% |
| Total equity and liabilities | 10/49 | €236,859 | €277,323 | +€40,464 | +17.1% |
| Equity | 10/15 | -€100,273 | -€21,611 | +€78,662 | +78.4% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,873 | -€30,211 | +€78,662 | +72.3% |
| Amounts payable | 17/49 | €337,132 | €298,933 | -€38,199 | -11.3% |
| Amounts payable within one year | 42/48 | €337,132 | €298,933 | -€38,199 | -11.3% |
| Trade debts | 44 | €276,042 | €92,118 | -€183,925 | -66.6% |
| Suppliers | 440/4 | €276,042 | €92,118 | -€183,925 | -66.6% |
| Advances received on contracts in progress | 46 | €10,000 | €10,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €51,089 | €57,297 | +€6,208 | +12.2% |
| Taxes | 450/3 | €45,183 | €38,737 | -€6,447 | -14.3% |
| Remuneration and social security | 454/9 | €5,906 | €18,561 | +€12,654 | +214% |
| Other amounts payable | 47/48 | - | €139,518 | +€139,518 | |
| Remuneration, social security and pensions | 62 | €31,213 | €49,104 | +€17,891 | +57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,452 | €22,564 | +€5,112 | +29.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €23,254 | +€23,254 | |
| Other operating charges | 640/8 | €11,292 | €5,764 | -€5,528 | -49.0% |
| Non-recurring operating charges | 66A | €126 | €8,207 | +€8,081 | +6,412% |
| Gross operating margin | 9900 | -€96,565 | €190,166 | +€286,731 | |
| Operating profit (loss) | 9901 | -€156,647 | €81,273 | +€237,919 | |
| Financial income | 75/76B | €1,265 | - | -€1,265 | |
| Recurring financial income | 75 | €1,265 | - | -€1,265 | |
| Financial charges | 65/66B | €1,567 | €1,408 | -€159 | -10.2% |
| Recurring financial charges | 65 | €1,567 | €1,408 | -€159 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€156,948 | €79,865 | +€236,813 | |
| Income taxes | 67/77 | €2,722 | €165 | -€2,557 | -93.9% |
| Profit (loss) for the period | 9904 | -€159,671 | €79,700 | +€239,370 | |
| Profit (loss) for the period to be appropriated | 9905 | -€159,671 | €79,700 | +€239,370 |
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 27 October 2026 via checked.be.