LJ CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€162,489
up €162,489 (+350.3%), from €46,381 to €208,870
of which Other amounts receivable: +€183,499
- Cash +€152,580
up €152,580 (+2527.3%), from €6,037 to €158,617
mainly Net result for the year (+€190,665) and Trade debts (+€78,101)
- Tangible fixed assets +€5,203
up €5,203 (+64.4%), from €8,081 to €13,284
- Reserves +€191,000
up €191,000 (+1005.3%), from €19,000 to €210,000
- Trade debts +€78,101
up €78,101 (+213.3%), from €36,618 to €114,719
- Tax, wage and social debts +€59,229
up €59,229 (+722.0%), from €8,203 to €67,433
of which Taxes: +€53,479
- Accrued charges and deferred income -€6,422
down €6,422 (-100.0%), from €6,422 to €0
- Turnover +€658,336
up €658,336 (+227.5%), from €289,392 to €947,728
- Purchases and services +€337,630
up €337,630 (+180.0%), from €187,586 to €525,216
- Gross operating margin +€320,706
up €320,706 (+315.0%), from €101,805 to €422,512
- Staff costs +€72,717
up €72,717 (+101.8%), from €71,464 to €144,181
- Taxes +€54,937
up €54,937 (+1056.4%), from €5,200 to €60,138
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 | €75,197 | €395,613 | +€320,416 | +426.1% |
| Fixed assets | 21/28 | €8,592 | €16,795 | +€8,203 | +95.5% |
| Tangible fixed assets | 22/27 | €8,081 | €13,284 | +€5,203 | +64.4% |
| Furniture and vehicles | 24 | €8,081 | €13,284 | +€5,203 | +64.4% |
| Financial fixed assets | 28 | €511 | €3,511 | +€3,000 | +586.9% |
| Current assets | 29/58 | €66,605 | €378,818 | +€312,214 | +468.8% |
| Stocks and contracts in progress | 3 | €7,448 | €5,453 | -€1,996 | -26.8% |
| Stocks | 30/36 | €7,448 | €5,453 | -€1,996 | -26.8% |
| Amounts receivable within one year | 40/41 | €46,381 | €208,870 | +€162,489 | +350.3% |
| Trade receivables | 40 | €34,786 | €13,776 | -€21,010 | -60.4% |
| Other amounts receivable | 41 | €11,595 | €195,094 | +€183,499 | +1582.6% |
| Cash at bank and in hand | 54/58 | €6,037 | €158,617 | +€152,580 | +2527.3% |
| Deferred charges and accrued income | 490/1 | €6,738 | €5,878 | -€860 | -12.8% |
| Total equity and liabilities | 10/49 | €75,197 | €395,613 | +€320,416 | +426.1% |
| Equity | 10/15 | €22,797 | €213,462 | +€190,665 | +836.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,000 | €210,000 | +€191,000 | +1005.3% |
| Distributable reserves | 133 | €19,000 | €210,000 | +€191,000 | +1005.3% |
| Profit (loss) carried forward | 14 | €797 | €462 | -€335 | -42.1% |
| Amounts payable | 17/49 | €52,400 | €182,152 | +€129,752 | +247.6% |
| Amounts payable within one year | 42/48 | €45,978 | €182,152 | +€136,173 | +296.2% |
| Trade debts | 44 | €36,618 | €114,719 | +€78,101 | +213.3% |
| Suppliers | 440/4 | €36,618 | €114,719 | +€78,101 | +213.3% |
| Taxes, remuneration and social security | 45 | €8,203 | €67,433 | +€59,229 | +722.0% |
| Taxes | 450/3 | €6,068 | €59,547 | +€53,479 | +881.3% |
| Remuneration and social security | 454/9 | €2,135 | €7,886 | +€5,751 | +269.3% |
| Other amounts payable | 47/48 | €1,157 | €0 | -€1,157 | -100.0% |
| Accrued charges and deferred income | 492/3 | €6,422 | €0 | -€6,422 | -100.0% |
| Turnover | 70 | €289,392 | €947,728 | +€658,336 | +227.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €187,586 | €525,216 | +€337,630 | +180.0% |
| Remuneration, social security and pensions | 62 | €71,464 | €144,181 | +€72,717 | +101.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,419 | €3,297 | +€1,879 | +132.4% |
| Other operating charges | 640/8 | €872 | €2,613 | +€1,740 | +199.5% |
| Gross operating margin | 9900 | €101,805 | €422,512 | +€320,706 | +315.0% |
| Operating profit (loss) | 9901 | €28,050 | €272,421 | +€244,371 | +871.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -6.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -6.5% |
| Financial charges | 65/66B | €3,053 | €21,619 | +€18,566 | +608.1% |
| Recurring financial charges | 65 | €3,053 | €21,619 | +€18,566 | +608.1% |
| Profit (loss) for the period before taxes | 9903 | €24,998 | €250,802 | +€225,805 | +903.3% |
| Income taxes | 67/77 | €5,200 | €60,138 | +€54,937 | +1056.4% |
| Profit (loss) for the period | 9904 | €19,797 | €190,665 | +€170,868 | +863.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,797 | €190,665 | +€170,868 | +863.1% |
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 11 October 2026 via checked.be.