LJ-commerce: 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-commerce
Largest movements
- Cash +€8,505
up €8,505 (+49,739%), from €17 to €8,522
mainly Net result for the year (+€8,539) and Tax, wage and social debts (+€4,771)
- Receivables within one year +€2,921
up €2,921 (+72.8%), from €4,011 to €6,931
of which Other amounts receivable: +€2,152
- Tangible fixed assets -€169
no longer reported in 2025 (was €169)
- Reserves +€4,932
new in 2025: €4,932
- Tax, wage and social debts +€4,771
up €4,771 (+804%), from €593 to €5,364
- Profit (loss) carried forward +€3,606
no longer reported in 2025 (was -€3,606)
- Trade debts -€2,024
down €2,024 (-54.9%), from €3,687 to €1,663
- Gross operating margin +€11,393
up €11,393 (+574%), from €1,985 to €13,379
- Taxes +€3,372
new in 2025: €3,372
- Financial charges +€279
up €279 (+101%), from €277 to €555
- Other operating charges -€134
down €134 (-15.3%), from €878 to €744
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 | €4,197 | €15,463 | +€11,266 | +268% |
| Fixed assets | 21/28 | €169 | - | -€169 | |
| Tangible fixed assets | 22/27 | €169 | - | -€169 | |
| Furniture and vehicles | 24 | €169 | - | -€169 | |
| Current assets | 29/58 | €4,028 | €15,463 | +€11,435 | +284% |
| Amounts receivable within one year | 40/41 | €4,011 | €6,931 | +€2,921 | +72.8% |
| Trade receivables | 40 | €1,531 | €2,299 | +€768 | +50.2% |
| Other amounts receivable | 41 | €2,480 | €4,632 | +€2,152 | +86.8% |
| Cash at bank and in hand | 54/58 | €17 | €8,522 | +€8,505 | +49,739% |
| Deferred charges and accrued income | 490/1 | - | €9 | +€9 | |
| Total equity and liabilities | 10/49 | €4,197 | €15,463 | +€11,266 | +268% |
| Equity | 10/15 | -€106 | €8,432 | +€8,539 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | - | €4,932 | +€4,932 | |
| Distributable reserves | 133 | - | €4,932 | +€4,932 | |
| Profit (loss) carried forward | 14 | -€3,606 | - | +€3,606 | |
| Amounts payable | 17/49 | €4,303 | €7,031 | +€2,728 | +63.4% |
| Amounts payable within one year | 42/48 | €4,280 | €7,027 | +€2,747 | +64.2% |
| Trade debts | 44 | €3,687 | €1,663 | -€2,024 | -54.9% |
| Suppliers | 440/4 | €3,687 | €1,663 | -€2,024 | -54.9% |
| Taxes, remuneration and social security | 45 | €593 | €5,364 | +€4,771 | +804% |
| Taxes | 450/3 | €593 | €5,364 | +€4,771 | +804% |
| Accrued charges and deferred income | 492/3 | €23 | €4 | -€19 | -83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | €169 | -€54 | -24.1% |
| Other operating charges | 640/8 | €878 | €744 | -€134 | -15.3% |
| Gross operating margin | 9900 | €1,985 | €13,379 | +€11,393 | +574% |
| Operating profit (loss) | 9901 | €885 | €12,466 | +€11,581 | +1,309% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €277 | €555 | +€279 | +101% |
| Recurring financial charges | 65 | €277 | €555 | +€279 | +101% |
| Profit (loss) for the period before taxes | 9903 | €619 | €11,911 | +€11,292 | +1,825% |
| Income taxes | 67/77 | - | €3,372 | +€3,372 | |
| Profit (loss) for the period | 9904 | €619 | €8,539 | +€7,920 | +1,280% |
| Profit (loss) for the period to be appropriated | 9905 | €619 | €8,539 | +€7,920 | +1,280% |
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 15 October 2026 via checked.be.