LIJU: what changed
Two fiscal 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.
LIJU
Largest movements
- Receivables within one year +€6,084
up €6,084 (+47.1%), from €12,916 to €19,001
- Tangible fixed assets -€3,381
down €3,381 (-28.6%), from €11,810 to €8,430
- Cash -€768
no longer reported in 2025 (was €768)
mainly Receivables within one year (-€6,084) and Investment in fixed assets (net) (-€1,329)
- Short-term financial debts +€704
new in 2025: €704
- Trade debts +€597
new in 2025: €597
- Tax, wage and social debts +€480
up €480 (+52.2%), from €920 to €1,400
- Purchases and services +€8,993
up €8,993 (+20.2%), from €44,498 to €53,491
- Turnover +€8,306
up €8,306 (+16.4%), from €50,789 to €59,095
- Other operating charges -€991
down €991 (-45.9%), from €2,157 to €1,166
- Depreciation +€939
up €939 (+24.9%), from €3,771 to €4,710
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 | €25,708 | €27,644 | +€1,936 | +7.5% |
| Fixed assets | 21/28 | €12,024 | €8,644 | -€3,381 | -28.1% |
| Tangible fixed assets | 22/27 | €11,810 | €8,430 | -€3,381 | -28.6% |
| Furniture and vehicles | 24 | €11,810 | €8,430 | -€3,381 | -28.6% |
| Financial fixed assets | 28 | €214 | €214 | = | 0.0% |
| Current assets | 29/58 | €13,684 | €19,001 | +€5,317 | +38.9% |
| Amounts receivable within one year | 40/41 | €12,916 | €19,001 | +€6,084 | +47.1% |
| Other amounts receivable | 41 | €12,916 | €19,001 | +€6,084 | +47.1% |
| Cash at bank and in hand | 54/58 | €768 | - | -€768 | |
| Total equity and liabilities | 10/49 | €25,708 | €27,644 | +€1,936 | +7.5% |
| Equity | 10/15 | €24,788 | €24,943 | +€155 | +0.6% |
| Contributions | 10/11 | €207 | €207 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,722 | €22,876 | +€155 | +0.7% |
| Amounts payable | 17/49 | €920 | €2,701 | +€1,781 | +193.6% |
| Amounts payable within one year | 42/48 | €920 | €2,701 | +€1,781 | +193.6% |
| Financial debts | 43 | - | €704 | +€704 | |
| Credit institutions | 430/8 | - | €704 | +€704 | |
| Trade debts | 44 | - | €597 | +€597 | |
| Suppliers | 440/4 | - | €597 | +€597 | |
| Taxes, remuneration and social security | 45 | €920 | €1,400 | +€480 | +52.2% |
| Remuneration and social security | 454/9 | €920 | €1,400 | +€480 | +52.2% |
| Turnover | 70 | €50,789 | €59,095 | +€8,306 | +16.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €44,498 | €53,491 | +€8,993 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,771 | €4,710 | +€939 | +24.9% |
| Other operating charges | 640/8 | €2,157 | €1,166 | -€991 | -45.9% |
| Gross operating margin | 9900 | €6,618 | €6,226 | -€393 | -5.9% |
| Operating profit (loss) | 9901 | €691 | €350 | -€340 | -49.3% |
| Financial charges | 65/66B | €167 | €196 | +€29 | +17.4% |
| Recurring financial charges | 65 | €167 | €196 | +€29 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €524 | €155 | -€369 | -70.5% |
| Profit (loss) for the period | 9904 | €524 | €155 | -€369 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €524 | €155 | -€369 | -70.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.