LiJa Management: 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.
LiJa Management
Largest movements
- Tangible fixed assets +€49,255
up €49,255 (+3,218%), from €1,531 to €50,785
of which Land and buildings: +€31,900
- Receivables within one year -€29,367
down €29,367 (-85.2%), from €34,465 to €5,098
of which Other amounts receivable: -€17,862
- Current investments -€20,813
down €20,813 (-100%), from €20,813 to €0
- Cash +€4,684
up €4,684 (+49.4%), from €9,490 to €14,175
mainly Receivables within one year (+€29,367) and Current investments (+€20,813)
- Reserves -€13,519
down €13,519 (-31.6%), from €42,715 to €29,196
- Debts after one year +€11,384
new in 2025: €11,384
- Trade debts -€11,300
down €11,300 (-89.4%), from €12,643 to €1,343
- Current portion of long-term debt +€6,502
new in 2025: €6,502
- Other debts +€6,327
new in 2025: €6,327
- Gross operating margin -€9,942
down €9,942 (-35.3%), from €28,199 to €18,257
- Taxes -€2,428
down €2,428 (-40.1%), from €6,061 to €3,633
- Other operating charges -€1,452
down €1,452 (-35.3%), from €4,113 to €2,660
- Depreciation +€1,435
up €1,435 (+780%), from €184 to €1,619
- Financial charges -€1,257
down €1,257 (-24.5%), from €5,128 to €3,871
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 | €66,449 | €70,208 | +€3,759 | +5.7% |
| Fixed assets | 21/28 | €1,681 | €50,935 | +€49,255 | +2,931% |
| Tangible fixed assets | 22/27 | €1,531 | €50,785 | +€49,255 | +3,218% |
| Land and buildings | 22 | - | €31,900 | +€31,900 | |
| Plant, machinery and equipment | 23 | €1,531 | €1,347 | -€184 | -12.0% |
| Other tangible fixed assets | 26 | - | €17,539 | +€17,539 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €64,768 | €19,273 | -€45,495 | -70.2% |
| Amounts receivable within one year | 40/41 | €34,465 | €5,098 | -€29,367 | -85.2% |
| Trade receivables | 40 | €12,217 | €712 | -€11,505 | -94.2% |
| Other amounts receivable | 41 | €22,248 | €4,386 | -€17,862 | -80.3% |
| Current investments | 50/53 | €20,813 | €0 | -€20,813 | -100% |
| Cash at bank and in hand | 54/58 | €9,490 | €14,175 | +€4,684 | +49.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €66,449 | €70,208 | +€3,759 | +5.7% |
| Equity | 10/15 | €47,715 | €34,196 | -€13,519 | -28.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,715 | €29,196 | -€13,519 | -31.6% |
| Distributable reserves | 133 | €42,715 | €29,196 | -€13,519 | -31.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,734 | €36,012 | +€17,278 | +92.2% |
| Amounts payable after more than one year | 17 | - | €11,384 | +€11,384 | |
| Financial debts | 170/4 | - | €11,384 | +€11,384 | |
| Amounts payable within one year | 42/48 | €18,734 | €24,629 | +€5,895 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | - | €6,502 | +€6,502 | |
| Trade debts | 44 | €12,643 | €1,343 | -€11,300 | -89.4% |
| Suppliers | 440/4 | €12,643 | €1,343 | -€11,300 | -89.4% |
| Taxes, remuneration and social security | 45 | €6,091 | €10,456 | +€4,365 | +71.7% |
| Taxes | 450/3 | €6,091 | €10,456 | +€4,365 | +71.7% |
| Other amounts payable | 47/48 | - | €6,327 | +€6,327 | |
| Remuneration, social security and pensions | 62 | - | €51 | +€51 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184 | €1,619 | +€1,435 | +780% |
| Other operating charges | 640/8 | €4,113 | €2,660 | -€1,452 | -35.3% |
| Gross operating margin | 9900 | €28,199 | €18,257 | -€9,942 | -35.3% |
| Operating profit (loss) | 9901 | €23,902 | €13,926 | -€9,976 | -41.7% |
| Financial income | 75/76B | €162 | €59 | -€103 | -63.8% |
| Recurring financial income | 75 | €162 | €59 | -€103 | -63.8% |
| Financial charges | 65/66B | €5,128 | €3,871 | -€1,257 | -24.5% |
| Recurring financial charges | 65 | €5,128 | €3,871 | -€1,257 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €18,936 | €10,114 | -€8,822 | -46.6% |
| Income taxes | 67/77 | €6,061 | €3,633 | -€2,428 | -40.1% |
| Profit (loss) for the period | 9904 | €12,875 | €6,481 | -€6,394 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,875 | €6,481 | -€6,394 | -49.7% |
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 31 October 2026 via checked.be.