LJ Architecten: 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.
LJ Architecten
Largest movements
- Receivables within one year +€6,731
up €6,731 (+477%), from €1,412 to €8,143
of which Trade receivables: +€7,488
- Tangible fixed assets -€6,295
down €6,295 (-36.6%), from €17,195 to €10,900
of which Furniture and vehicles: -€5,792
- Cash +€1,044
up €1,044 (+4.3%), from €24,466 to €25,511
mainly Other debts (+€25,650) and Depreciation (+€7,010)
- Formation expenses -€565
down €565 (-37.2%), from €1,520 to €955
- Other debts +€25,650
up €25,650 (+172%), from €14,912 to €40,563
- Reserves -€21,051
down €21,051 (-97.8%), from €21,532 to €480
- Current portion of long-term debt -€2,551
no longer reported in 2025 (was €2,551)
- Tax, wage and social debts -€847
down €847 (-19.9%), from €4,266 to €3,418
of which Taxes: -€2,337
- Gross operating margin -€8,880
down €8,880 (-40.1%), from €22,121 to €13,242
- Taxes -€1,934
down €1,934 (-45.3%), from €4,270 to €2,335
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 | €47,855 | €48,748 | +€893 | +1.9% |
| Formation expenses | 20 | €1,520 | €955 | -€565 | -37.2% |
| Fixed assets | 21/28 | €18,340 | €11,895 | -€6,445 | -35.1% |
| Intangible fixed assets | 21 | €1,145 | €995 | -€150 | -13.1% |
| Tangible fixed assets | 22/27 | €17,195 | €10,900 | -€6,295 | -36.6% |
| Plant, machinery and equipment | 23 | €1,946 | €1,442 | -€503 | -25.9% |
| Furniture and vehicles | 24 | €15,250 | €9,458 | -€5,792 | -38.0% |
| Current assets | 29/58 | €27,996 | €35,899 | +€7,903 | +28.2% |
| Amounts receivable within one year | 40/41 | €1,412 | €8,143 | +€6,731 | +477% |
| Trade receivables | 40 | €655 | €8,143 | +€7,488 | +1,143% |
| Other amounts receivable | 41 | €757 | - | -€757 | |
| Cash at bank and in hand | 54/58 | €24,466 | €25,511 | +€1,044 | +4.3% |
| Deferred charges and accrued income | 490/1 | €2,117 | €2,245 | +€128 | +6.1% |
| Total equity and liabilities | 10/49 | €47,855 | €48,748 | +€893 | +1.9% |
| Equity | 10/15 | €25,532 | €4,480 | -€21,051 | -82.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €21,532 | €480 | -€21,051 | -97.8% |
| Distributable reserves | 133 | €21,532 | €480 | -€21,051 | -97.8% |
| Amounts payable | 17/49 | €22,324 | €44,268 | +€21,944 | +98.3% |
| Amounts payable within one year | 42/48 | €22,298 | €44,241 | +€21,943 | +98.4% |
| Current portion of amounts payable after more than one year | 42 | €2,551 | - | -€2,551 | |
| Trade debts | 44 | €569 | €260 | -€309 | -54.2% |
| Suppliers | 440/4 | €569 | €260 | -€309 | -54.2% |
| Taxes, remuneration and social security | 45 | €4,266 | €3,418 | -€847 | -19.9% |
| Taxes | 450/3 | €4,266 | €1,928 | -€2,337 | -54.8% |
| Remuneration and social security | 454/9 | - | €1,490 | +€1,490 | |
| Other amounts payable | 47/48 | €14,912 | €40,563 | +€25,650 | +172% |
| Accrued charges and deferred income | 492/3 | €26 | €27 | +€1 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,916 | €7,010 | +€95 | +1.4% |
| Other operating charges | 640/8 | €868 | €897 | +€29 | +3.4% |
| Gross operating margin | 9900 | €22,121 | €13,242 | -€8,880 | -40.1% |
| Operating profit (loss) | 9901 | €14,338 | €5,334 | -€9,004 | -62.8% |
| Financial income | 75/76B | €14 | €45 | +€31 | +222% |
| Recurring financial income | 75 | €14 | €45 | +€31 | +222% |
| Financial charges | 65/66B | €141 | €96 | -€46 | -32.4% |
| Recurring financial charges | 65 | €141 | €96 | -€46 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €14,211 | €5,284 | -€8,926 | -62.8% |
| Income taxes | 67/77 | €4,270 | €2,335 | -€1,934 | -45.3% |
| Profit (loss) for the period | 9904 | €9,941 | €2,949 | -€6,992 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,941 | €2,949 | -€6,992 | -70.3% |
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 29 October 2026 via checked.be.