LIJOLYNE: 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.
LIJOLYNE
Largest movements
- Tangible fixed assets -€15,281
down €15,281 (-3.6%), from €419,005 to €403,725
- Debts after one year -€21,613
down €21,613 (-5.5%), from €393,871 to €372,258
- Other debts +€7,254
up €7,254 (+13.1%), from €55,344 to €62,598
- Gross operating margin -€6,027
down €6,027 (-22.0%), from €27,369 to €21,342
- Other operating charges +€3,168
up €3,168 (+596.4%), from €531 to €3,700
- Financial charges -€358
down €358 (-6.0%), from €5,946 to €5,588
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.
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 | €445,408 | €431,399 | -€14,009 | -3.1% |
| Fixed assets | 21/28 | €419,005 | €403,725 | -€15,281 | -3.6% |
| Tangible fixed assets | 22/27 | €419,005 | €403,725 | -€15,281 | -3.6% |
| Land and buildings | 22 | €419,005 | €403,725 | -€15,281 | -3.6% |
| Current assets | 29/58 | €26,402 | €27,675 | +€1,272 | +4.8% |
| Amounts receivable within one year | 40/41 | €26,040 | €27,147 | +€1,106 | +4.2% |
| Trade receivables | 40 | €1,650 | €2,458 | +€809 | +49.0% |
| Other amounts receivable | 41 | €24,391 | €24,689 | +€298 | +1.2% |
| Cash at bank and in hand | 54/58 | €362 | €255 | -€107 | -29.6% |
| Deferred charges and accrued income | 490/1 | - | €273 | +€273 | |
| Total equity and liabilities | 10/49 | €445,408 | €431,399 | -€14,009 | -3.1% |
| Equity | 10/15 | -€42,220 | -€45,424 | -€3,204 | -7.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,220 | -€48,424 | -€3,204 | -7.1% |
| Amounts payable | 17/49 | €487,628 | €476,823 | -€10,805 | -2.2% |
| Amounts payable after more than one year | 17 | €393,871 | €372,258 | -€21,613 | -5.5% |
| Financial debts | 170/4 | €393,871 | €372,258 | -€21,613 | -5.5% |
| Amounts payable within one year | 42/48 | €93,757 | €104,565 | +€10,808 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €21,766 | €22,398 | +€633 | +2.9% |
| Trade debts | 44 | €15,960 | €19,228 | +€3,268 | +20.5% |
| Suppliers | 440/4 | €15,960 | €19,228 | +€3,268 | +20.5% |
| Taxes, remuneration and social security | 45 | €687 | €340 | -€347 | -50.5% |
| Taxes | 450/3 | €687 | €340 | -€347 | -50.5% |
| Other amounts payable | 47/48 | €55,344 | €62,598 | +€7,254 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,281 | €15,281 | -€0 | 0.0% |
| Other operating charges | 640/8 | €531 | €3,700 | +€3,168 | +596.4% |
| Gross operating margin | 9900 | €27,369 | €21,342 | -€6,027 | -22.0% |
| Operating profit (loss) | 9901 | €11,557 | €2,361 | -€9,196 | -79.6% |
| Financial income | 75/76B | €32 | €23 | -€9 | -28.1% |
| Recurring financial income | 75 | €32 | €23 | -€9 | -28.1% |
| Financial charges | 65/66B | €5,946 | €5,588 | -€358 | -6.0% |
| Recurring financial charges | 65 | €5,946 | €5,588 | -€358 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €5,643 | -€3,204 | -€8,847 | |
| Profit (loss) for the period | 9904 | €5,643 | -€3,204 | -€8,847 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,643 | -€3,204 | -€8,847 |
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 9 October 2026 via checked.be.