LJ CONSTRUCTIONS: 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 CONSTRUCTIONS
Largest movements
- Cash -€27,662
down €27,662 (-75.6%), from €36,593 to €8,930
mainly Net result for the year (-€116,980) and Debts after one year (-€6,142)
- Profit (loss) carried forward -€116,980
down €116,980, from €80,118 to -€36,862
- Trade debts +€96,534
up €96,534 (+79.8%), from €120,952 to €217,486
- Debts after one year -€6,142
down €6,142 (-24.5%), from €25,042 to €18,900
- Tax, wage and social debts -€3,716
down €3,716 (-23.8%), from €15,638 to €11,922
of which Taxes: -€6,697
- Accrued charges and deferred income +€3,135
new in 2025: €3,135
- Staff costs +€106,726
up €106,726 (+51.3%), from €208,177 to €314,903
- Gross operating margin -€9,622
down €9,622 (-4.5%), from €211,796 to €202,175
- Other operating charges -€8,870
down €8,870 (-87.2%), from €10,174 to €1,304
- Write-downs +€4,900
no longer reported in 2025 (was -€4,900)
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 | €255,789 | €228,784 | -€27,005 | -10.6% |
| Fixed assets | 21/28 | €3,949 | €4,260 | +€312 | +7.9% |
| Tangible fixed assets | 22/27 | €3,949 | €1,914 | -€2,034 | -51.5% |
| Plant, machinery and equipment | 23 | €2,455 | €814 | -€1,641 | -66.8% |
| Furniture and vehicles | 24 | €1,494 | €1,100 | -€394 | -26.3% |
| Financial fixed assets | 28 | €0 | €2,346 | +€2,346 | |
| Current assets | 29/58 | €251,840 | €224,523 | -€27,317 | -10.8% |
| Amounts receivable within one year | 40/41 | €213,744 | €215,593 | +€1,849 | +0.9% |
| Trade receivables | 40 | €172,499 | €188,628 | +€16,130 | +9.4% |
| Other amounts receivable | 41 | €41,245 | €26,965 | -€14,280 | -34.6% |
| Cash at bank and in hand | 54/58 | €36,593 | €8,930 | -€27,662 | -75.6% |
| Deferred charges and accrued income | 490/1 | €1,504 | - | -€1,504 | |
| Total equity and liabilities | 10/49 | €255,789 | €228,784 | -€27,005 | -10.6% |
| Equity | 10/15 | €88,178 | -€28,802 | -€116,980 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,118 | -€36,862 | -€116,980 | |
| Amounts payable | 17/49 | €167,611 | €257,586 | +€89,976 | +53.7% |
| Amounts payable after more than one year | 17 | €25,042 | €18,900 | -€6,142 | -24.5% |
| Financial debts | 170/4 | €25,042 | €18,900 | -€6,142 | -24.5% |
| Amounts payable within one year | 42/48 | €142,568 | €235,551 | +€92,983 | +65.2% |
| Current portion of amounts payable after more than one year | 42 | €5,977 | €6,142 | +€165 | +2.8% |
| Trade debts | 44 | €120,952 | €217,486 | +€96,534 | +79.8% |
| Suppliers | 440/4 | €120,952 | €217,486 | +€96,534 | +79.8% |
| Taxes, remuneration and social security | 45 | €15,638 | €11,922 | -€3,716 | -23.8% |
| Taxes | 450/3 | €6,697 | - | -€6,697 | |
| Remuneration and social security | 454/9 | €8,941 | €11,922 | +€2,981 | +33.3% |
| Accrued charges and deferred income | 492/3 | - | €3,135 | +€3,135 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €208,177 | €314,903 | +€106,726 | +51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,630 | €2,034 | +€404 | +24.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,900 | - | +€4,900 | |
| Other operating charges | 640/8 | €10,174 | €1,304 | -€8,870 | -87.2% |
| Gross operating margin | 9900 | €211,796 | €202,175 | -€9,622 | -4.5% |
| Operating profit (loss) | 9901 | -€3,285 | -€116,067 | -€112,782 | -3433.3% |
| Financial income | 75/76B | €1,587 | €673 | -€915 | -57.6% |
| Recurring financial income | 75 | €1,587 | €673 | -€915 | -57.6% |
| Financial charges | 65/66B | €1,328 | €1,587 | +€258 | +19.4% |
| Recurring financial charges | 65 | €1,328 | €1,587 | +€258 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,026 | -€116,980 | -€113,955 | -3766.2% |
| Income taxes | 67/77 | -€263 | - | +€263 | |
| Profit (loss) for the period | 9904 | -€2,763 | -€116,980 | -€114,217 | -4133.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,763 | -€116,980 | -€114,217 | -4133.8% |
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.