LIJM: 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.
LIJM
Largest movements
- Financial fixed assets +€850,000
up €850,000 (+25.4%), from €3.3m to €4.2m
- Receivables within one year +€459,174
up €459,174 (+175%), from €262,229 to €721,403
of which Other amounts receivable: +€402,234
- Current investments -€290,000
down €290,000 (-29.0%), from €1.0m to €710,000
- Debts after one year +€556,615
up €556,615 (+25.5%), from €2.2m to €2.7m
- Reserves +€198,375
up €198,375 (+10.6%), from €1.9m to €2.1m
of which Distributable reserves: +€198,375
- Current portion of long-term debt +€143,468
up €143,468 (+46.0%), from €311,600 to €455,068
- Trade debts +€58,606
up €58,606 (+184%), from €31,855 to €90,460
- Financial income -€337,779
down €337,779 (-63.1%), from €535,608 to €197,830
- Gross operating margin +€82,088
up €82,088, from -€18,866 to €63,222
- Financial charges +€11,797
up €11,797 (+23.6%), from €50,076 to €61,874
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 | €4,674,331 | €5,638,785 | +€964,454 | +20.6% |
| Fixed assets | 21/28 | €3,341,000 | €4,191,000 | +€850,000 | +25.4% |
| Financial fixed assets | 28 | €3,341,000 | €4,191,000 | +€850,000 | +25.4% |
| Current assets | 29/58 | €1,333,331 | €1,447,785 | +€114,454 | +8.6% |
| Amounts receivable within one year | 40/41 | €262,229 | €721,403 | +€459,174 | +175% |
| Trade receivables | 40 | €52,577 | €109,517 | +€56,941 | +108% |
| Other amounts receivable | 41 | €209,652 | €611,886 | +€402,234 | +192% |
| Current investments | 50/53 | €1,000,000 | €710,000 | -€290,000 | -29.0% |
| Cash at bank and in hand | 54/58 | €70,594 | €16,086 | -€54,508 | -77.2% |
| Deferred charges and accrued income | 490/1 | €507 | €296 | -€212 | -41.7% |
| Total equity and liabilities | 10/49 | €4,674,331 | €5,638,785 | +€964,454 | +20.6% |
| Equity | 10/15 | €2,099,957 | €2,298,332 | +€198,375 | +9.4% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Capital | 10 | €225,000 | €225,000 | = | 0.0% |
| Issued capital | 100 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €1,874,957 | €2,073,332 | +€198,375 | +10.6% |
| Non-distributable reserves | 130/1 | €22,500 | €22,500 | = | 0.0% |
| Legal reserve | 130 | €22,500 | €22,500 | = | 0.0% |
| Distributable reserves | 133 | €1,852,457 | €2,050,832 | +€198,375 | +10.7% |
| Amounts payable | 17/49 | €2,574,373 | €3,340,452 | +€766,079 | +29.8% |
| Amounts payable after more than one year | 17 | €2,181,200 | €2,737,815 | +€556,615 | +25.5% |
| Financial debts | 170/4 | €2,181,200 | €2,737,815 | +€556,615 | +25.5% |
| Amounts payable within one year | 42/48 | €343,455 | €545,529 | +€202,074 | +58.8% |
| Current portion of amounts payable after more than one year | 42 | €311,600 | €455,068 | +€143,468 | +46.0% |
| Trade debts | 44 | €31,855 | €90,460 | +€58,606 | +184% |
| Suppliers | 440/4 | €31,855 | €90,460 | +€58,606 | +184% |
| Accrued charges and deferred income | 492/3 | €49,719 | €57,108 | +€7,390 | +14.9% |
| Other operating charges | 640/8 | €470 | €803 | +€334 | +71.0% |
| Gross operating margin | 9900 | -€18,866 | €63,222 | +€82,088 | |
| Operating profit (loss) | 9901 | -€19,336 | €62,419 | +€81,755 | |
| Financial income | 75/76B | €535,608 | €197,830 | -€337,779 | -63.1% |
| Recurring financial income | 75 | €535,608 | €197,830 | -€337,779 | -63.1% |
| Financial charges | 65/66B | €50,076 | €61,874 | +€11,797 | +23.6% |
| Recurring financial charges | 65 | €50,076 | €61,874 | +€11,797 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €466,196 | €198,375 | -€267,821 | -57.4% |
| Profit (loss) for the period | 9904 | €466,196 | €198,375 | -€267,821 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €466,196 | €198,375 | -€267,821 | -57.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.