LJ Consulting & Engineering: 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 & Engineering
Largest movements
- Cash +€134,305
up €134,305 (+495.3%), from €27,117 to €161,423
mainly Net result for the year (+€74,813) and Other debts (+€74,491)
- Current investments -€66,465
down €66,465 (-27.3%), from €243,791 to €177,326
- Receivables within one year -€11,472
down €11,472 (-37.8%), from €30,312 to €18,840
of which Other amounts receivable: -€11,737
- Other debts +€74,491
new in 2025: €74,491
- Reserves -€28,187
down €28,187 (-10.0%), from €283,116 to €254,929
- Tax, wage and social debts +€8,276
up €8,276 (+38.0%), from €21,786 to €30,062
- Gross operating margin +€7,250
up €7,250 (+7.1%), from €102,265 to €109,515
- Financial charges +€4,523
up €4,523 (+221.2%), from €2,045 to €6,568
- Financial income +€3,055
up €3,055 (+77.7%), from €3,934 to €6,990
- Taxes +€2,046
up €2,046 (+7.2%), from €28,512 to €30,558
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 | €313,222 | €367,464 | +€54,242 | +17.3% |
| Fixed assets | 21/28 | €10,291 | €7,160 | -€3,131 | -30.4% |
| Tangible fixed assets | 22/27 | €10,291 | €7,160 | -€3,131 | -30.4% |
| Plant, machinery and equipment | 23 | €1,821 | €1,389 | -€432 | -23.7% |
| Furniture and vehicles | 24 | €8,470 | €5,771 | -€2,699 | -31.9% |
| Current assets | 29/58 | €302,931 | €360,304 | +€57,373 | +18.9% |
| Amounts receivable within one year | 40/41 | €30,312 | €18,840 | -€11,472 | -37.8% |
| Trade receivables | 40 | €18,575 | €18,840 | +€265 | +1.4% |
| Other amounts receivable | 41 | €11,737 | - | -€11,737 | |
| Current investments | 50/53 | €243,791 | €177,326 | -€66,465 | -27.3% |
| Cash at bank and in hand | 54/58 | €27,117 | €161,423 | +€134,305 | +495.3% |
| Deferred charges and accrued income | 490/1 | €1,711 | €2,716 | +€1,005 | +58.7% |
| Total equity and liabilities | 10/49 | €313,222 | €367,464 | +€54,242 | +17.3% |
| Equity | 10/15 | €290,116 | €261,929 | -€28,187 | -9.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €283,116 | €254,929 | -€28,187 | -10.0% |
| Distributable reserves | 133 | €283,116 | €254,929 | -€28,187 | -10.0% |
| Amounts payable | 17/49 | €23,106 | €105,535 | +€82,429 | +356.7% |
| Amounts payable within one year | 42/48 | €23,106 | €105,535 | +€82,429 | +356.7% |
| Trade debts | 44 | €1,320 | €982 | -€338 | -25.6% |
| Suppliers | 440/4 | €1,320 | €982 | -€338 | -25.6% |
| Taxes, remuneration and social security | 45 | €21,786 | €30,062 | +€8,276 | +38.0% |
| Taxes | 450/3 | €21,786 | €30,062 | +€8,276 | +38.0% |
| Other amounts payable | 47/48 | - | €74,491 | +€74,491 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,601 | €3,131 | +€530 | +20.4% |
| Other operating charges | 640/8 | €1,465 | €1,435 | -€30 | -2.0% |
| Gross operating margin | 9900 | €102,265 | €109,515 | +€7,250 | +7.1% |
| Operating profit (loss) | 9901 | €98,199 | €104,949 | +€6,750 | +6.9% |
| Financial income | 75/76B | €3,934 | €6,990 | +€3,055 | +77.7% |
| Recurring financial income | 75 | €3,934 | €6,990 | +€3,055 | +77.7% |
| Financial charges | 65/66B | €2,045 | €6,568 | +€4,523 | +221.2% |
| Recurring financial charges | 65 | €2,045 | €6,568 | +€4,523 | +221.2% |
| Profit (loss) for the period before taxes | 9903 | €100,088 | €105,371 | +€5,283 | +5.3% |
| Income taxes | 67/77 | €28,512 | €30,558 | +€2,046 | +7.2% |
| Profit (loss) for the period | 9904 | €71,577 | €74,813 | +€3,237 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €71,577 | €74,813 | +€3,237 | +4.5% |
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 10 October 2026 via checked.be.