LIJO: 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.
LIJO
Largest movements
- Cash +€26,924
up €26,924 (+14.4%), from €186,386 to €213,310
mainly Stocks and contracts (+€16,335) and Receivables within one year (+€12,508)
- Stocks and contracts -€16,335
down €16,335 (-93.3%), from €17,500 to €1,165
of which Contracts in progress: -€17,500
- Receivables within one year -€12,508
down €12,508 (-41.5%), from €30,120 to €17,612
of which Trade receivables: -€8,086
- Tangible fixed assets -€10,554
down €10,554 (-18.0%), from €58,516 to €47,962
of which Land and buildings: -€8,745
- Profit (loss) carried forward -€6,123
down €6,123 (-23.4%), from -€26,154 to -€32,277
- Trade debts -€3,057
down €3,057 (-87.7%), from €3,484 to €427
- Gross operating margin -€22,412
down €22,412 (-74.2%), from €30,206 to €7,794
- Depreciation -€16,010
down €16,010 (-57.5%), from €27,857 to €11,847
- Other operating charges -€4,987
down €4,987 (-68.1%), from €7,326 to €2,340
- Financial income +€417
up €417 (+2,624%), from €16 to €433
of which Non-recurring financial income: +€396
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 | €296,879 | €286,781 | -€10,098 | -3.4% |
| Fixed assets | 21/28 | €58,516 | €47,962 | -€10,554 | -18.0% |
| Tangible fixed assets | 22/27 | €58,516 | €47,962 | -€10,554 | -18.0% |
| Land and buildings | 22 | €50,821 | €42,076 | -€8,745 | -17.2% |
| Plant, machinery and equipment | 23 | €7,364 | €5,886 | -€1,478 | -20.1% |
| Furniture and vehicles | 24 | €331 | €0 | -€331 | -100.0% |
| Current assets | 29/58 | €238,363 | €238,819 | +€456 | +0.2% |
| Stocks and contracts in progress | 3 | €17,500 | €1,165 | -€16,335 | -93.3% |
| Stocks | 30/36 | - | €1,165 | +€1,165 | |
| Contracts in progress | 37 | €17,500 | - | -€17,500 | |
| Amounts receivable within one year | 40/41 | €30,120 | €17,612 | -€12,508 | -41.5% |
| Trade receivables | 40 | €24,697 | €16,611 | -€8,086 | -32.7% |
| Other amounts receivable | 41 | €5,423 | €1,001 | -€4,422 | -81.5% |
| Cash at bank and in hand | 54/58 | €186,386 | €213,310 | +€26,924 | +14.4% |
| Deferred charges and accrued income | 490/1 | €4,357 | €6,733 | +€2,376 | +54.5% |
| Total equity and liabilities | 10/49 | €296,879 | €286,781 | -€10,098 | -3.4% |
| Equity | 10/15 | €289,657 | €283,534 | -€6,123 | -2.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €303,411 | €303,411 | = | 0.0% |
| Distributable reserves | 133 | €303,411 | €303,411 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,154 | -€32,277 | -€6,123 | -23.4% |
| Amounts payable | 17/49 | €7,222 | €3,247 | -€3,975 | -55.0% |
| Amounts payable within one year | 42/48 | €7,222 | €3,247 | -€3,975 | -55.0% |
| Trade debts | 44 | €3,484 | €427 | -€3,057 | -87.7% |
| Suppliers | 440/4 | €3,484 | €427 | -€3,057 | -87.7% |
| Taxes, remuneration and social security | 45 | €3,540 | €2,510 | -€1,029 | -29.1% |
| Taxes | 450/3 | €3,540 | €2,510 | -€1,029 | -29.1% |
| Other amounts payable | 47/48 | €198 | €310 | +€112 | +56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,857 | €11,847 | -€16,010 | -57.5% |
| Other operating charges | 640/8 | €7,326 | €2,340 | -€4,987 | -68.1% |
| Gross operating margin | 9900 | €30,206 | €7,794 | -€22,412 | -74.2% |
| Operating profit (loss) | 9901 | -€4,978 | -€6,392 | -€1,415 | -28.4% |
| Financial income | 75/76B | €16 | €433 | +€417 | +2,624% |
| Recurring financial income | 75 | €16 | €37 | +€21 | +134% |
| Non-recurring financial income | 76B | - | €396 | +€396 | |
| Financial charges | 65/66B | €307 | €164 | -€143 | -46.6% |
| Recurring financial charges | 65 | €307 | €164 | -€143 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,268 | -€6,123 | -€855 | -16.2% |
| Income taxes | 67/77 | €17 | - | -€17 | |
| Profit (loss) for the period | 9904 | -€5,285 | -€6,123 | -€838 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,285 | -€6,123 | -€838 | -15.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.