LJ CONSULTING: 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 CONSULTING
Largest movements
- Cash +€23,845
up €23,845 (+16.9%), from €141,012 to €164,858
mainly Other debts (+€71,440) and Net result for the year (+€43,399)
- Receivables within one year +€3,484
up €3,484 (+16.5%), from €21,076 to €24,560
of which Trade receivables: +€3,484
- Other debts +€71,440
up €71,440 (+652%), from €10,958 to €82,398
- Reserves -€66,601
down €66,601 (-60.3%), from €110,472 to €43,871
- Tax, wage and social debts +€21,123
up €21,123 (+65.4%), from €32,281 to €53,404
- Gross operating margin -€17,286
down €17,286 (-20.1%), from €86,205 to €68,920
- Financial income -€1,239
down €1,239 (-100.0%), from €1,239 to €0
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 | €173,351 | €199,612 | +€26,261 | +15.1% |
| Fixed assets | 21/28 | €11,262 | €9,644 | -€1,618 | -14.4% |
| Tangible fixed assets | 22/27 | €11,262 | €9,644 | -€1,618 | -14.4% |
| Furniture and vehicles | 24 | €6,869 | €5,864 | -€1,005 | -14.6% |
| Other tangible fixed assets | 26 | €4,393 | €3,780 | -€613 | -14.0% |
| Current assets | 29/58 | €162,088 | €189,968 | +€27,879 | +17.2% |
| Amounts receivable within one year | 40/41 | €21,076 | €24,560 | +€3,484 | +16.5% |
| Trade receivables | 40 | €21,076 | €24,560 | +€3,484 | +16.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €141,012 | €164,858 | +€23,845 | +16.9% |
| Deferred charges and accrued income | 490/1 | €0 | €550 | +€550 | |
| Total equity and liabilities | 10/49 | €173,351 | €199,612 | +€26,261 | +15.1% |
| Equity | 10/15 | €129,072 | €62,471 | -€66,601 | -51.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €110,472 | €43,871 | -€66,601 | -60.3% |
| Distributable reserves | 133 | €110,472 | €43,871 | -€66,601 | -60.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,278 | €137,141 | +€92,862 | +210% |
| Amounts payable within one year | 42/48 | €44,278 | €137,141 | +€92,862 | +210% |
| Trade debts | 44 | €1,040 | €1,339 | +€299 | +28.7% |
| Suppliers | 440/4 | €1,040 | €1,339 | +€299 | +28.7% |
| Taxes, remuneration and social security | 45 | €32,281 | €53,404 | +€21,123 | +65.4% |
| Taxes | 450/3 | €32,281 | €53,404 | +€21,123 | +65.4% |
| Other amounts payable | 47/48 | €10,958 | €82,398 | +€71,440 | +652% |
| Non-recurring operating income | 76A | €11,674 | €0 | -€11,674 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,033 | €1,618 | +€586 | +56.7% |
| Other operating charges | 640/8 | €1,267 | €982 | -€285 | -22.5% |
| Gross operating margin | 9900 | €86,205 | €68,920 | -€17,286 | -20.1% |
| Operating profit (loss) | 9901 | €83,906 | €66,320 | -€17,586 | -21.0% |
| Financial income | 75/76B | €1,239 | €0 | -€1,239 | -100.0% |
| Recurring financial income | 75 | €1,239 | €0 | -€1,239 | -100.0% |
| Financial charges | 65/66B | €1,690 | €1,439 | -€251 | -14.8% |
| Recurring financial charges | 65 | €1,690 | €1,439 | -€251 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €83,455 | €64,881 | -€18,574 | -22.3% |
| Income taxes | 67/77 | €21,602 | €21,482 | -€120 | -0.6% |
| Profit (loss) for the period | 9904 | €61,853 | €43,399 | -€18,454 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,853 | €43,399 | -€18,454 | -29.8% |
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 27 October 2026 via checked.be.