LJ ESTATE: 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 ESTATE
Largest movements
- Receivables within one year +€5,187
up €5,187 (+150.4%), from €3,448 to €8,635
- Cash -€4,390
down €4,390 (-7.4%), from €59,588 to €55,198
mainly Receivables within one year (-€5,187) and Tax, wage and social debts (-€4,516)
- Tangible fixed assets -€2,494
down €2,494 (-21.3%), from €11,702 to €9,208
- Tax, wage and social debts -€4,516
no longer reported in 2025 (was €4,516)
- Profit (loss) carried forward +€4,141
up €4,141 (+9.2%), from €44,855 to €48,995
- Current portion of long-term debt -€1,796
no longer reported in 2025 (was €1,796)
- Gross operating margin -€38,125
down €38,125 (-76.9%), from €49,593 to €11,467
- Taxes -€7,593
down €7,593 (-72.2%), from €10,516 to €2,923
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 | €74,739 | €73,041 | -€1,698 | -2.3% |
| Fixed assets | 21/28 | €11,702 | €9,208 | -€2,494 | -21.3% |
| Tangible fixed assets | 22/27 | €11,702 | €9,208 | -€2,494 | -21.3% |
| Furniture and vehicles | 24 | €11,702 | €9,208 | -€2,494 | -21.3% |
| Current assets | 29/58 | €63,036 | €63,833 | +€796 | +1.3% |
| Amounts receivable within one year | 40/41 | €3,448 | €8,635 | +€5,187 | +150.4% |
| Other amounts receivable | 41 | €3,448 | €8,635 | +€5,187 | +150.4% |
| Cash at bank and in hand | 54/58 | €59,588 | €55,198 | -€4,390 | -7.4% |
| Total equity and liabilities | 10/49 | €74,739 | €73,041 | -€1,698 | -2.3% |
| Equity | 10/15 | €64,855 | €68,995 | +€4,141 | +6.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,855 | €48,995 | +€4,141 | +9.2% |
| Amounts payable | 17/49 | €9,884 | €4,046 | -€5,838 | -59.1% |
| Amounts payable within one year | 42/48 | €9,884 | €4,046 | -€5,838 | -59.1% |
| Current portion of amounts payable after more than one year | 42 | €1,796 | - | -€1,796 | |
| Trade debts | 44 | €157 | €672 | +€516 | +329.2% |
| Suppliers | 440/4 | €157 | €672 | +€516 | +329.2% |
| Taxes, remuneration and social security | 45 | €4,516 | - | -€4,516 | |
| Taxes | 450/3 | €4,516 | - | -€4,516 | |
| Other amounts payable | 47/48 | €3,416 | €3,374 | -€42 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,361 | €3,539 | +€178 | +5.3% |
| Other operating charges | 640/8 | €601 | €677 | +€76 | +12.6% |
| Gross operating margin | 9900 | €49,593 | €11,467 | -€38,125 | -76.9% |
| Operating profit (loss) | 9901 | €45,631 | €7,252 | -€38,379 | -84.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €177 | €187 | +€11 | +6.0% |
| Recurring financial charges | 65 | €177 | €187 | +€11 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €45,454 | €7,064 | -€38,390 | -84.5% |
| Income taxes | 67/77 | €10,516 | €2,923 | -€7,593 | -72.2% |
| Profit (loss) for the period | 9904 | €34,938 | €4,141 | -€30,797 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,938 | €4,141 | -€30,797 | -88.1% |
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 10 October 2026 via checked.be.