LJ INVEST: what changed
LJ INVEST
Largest movements
- Receivables within one year +€22,652
up €22,652 (+41.8%), from €54,252 to €76,904
of which Trade receivables: +€21,088
- Tangible fixed assets -€2,057
down €2,057 (-84.5%), from €2,435 to €378
- Cash -€829
down €829 (-52.1%), from €1,589 to €761
mainly Receivables within one year (-€22,652) and Current portion of long-term debt (-€16,099)
- Trade debts +€33,748
up €33,748 (+214%), from €15,744 to €49,492
- Current portion of long-term debt -€16,099
no longer reported in 2025 (was €16,099)
- Profit (loss) carried forward +€2,911
up €2,911 (+33.9%), from €8,578 to €11,488
- Turnover +€155,320
up €155,320 (+229%), from €67,921 to €223,241
- Purchases and services -€147,198
down €147,198 (-68.1%), from €216,229 to €69,031
- Gross operating margin +€84,245
up €84,245 (+101%), from €83,825 to €168,070
- Staff costs +€80,413
up €80,413 (+109%), from €73,815 to €154,228
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,776 | €82,542 | +€19,767 | +31.5% |
| Fixed assets | 21/28 | €2,435 | €378 | -€2,057 | -84.5% |
| Tangible fixed assets | 22/27 | €2,435 | €378 | -€2,057 | -84.5% |
| Furniture and vehicles | 24 | €2,435 | €378 | -€2,057 | -84.5% |
| Current assets | 29/58 | €60,341 | €82,165 | +€21,824 | +36.2% |
| Stocks and contracts in progress | 3 | €4,500 | €4,500 | = | 0.0% |
| Stocks | 30/36 | €4,500 | €4,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,252 | €76,904 | +€22,652 | +41.8% |
| Trade receivables | 40 | €2,659 | €23,747 | +€21,088 | +793% |
| Other amounts receivable | 41 | €51,593 | €53,157 | +€1,564 | +3.0% |
| Cash at bank and in hand | 54/58 | €1,589 | €761 | -€829 | -52.1% |
| Total equity and liabilities | 10/49 | €62,776 | €82,542 | +€19,767 | +31.5% |
| Equity | 10/15 | €10,578 | €13,488 | +€2,911 | +27.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,578 | €11,488 | +€2,911 | +33.9% |
| Amounts payable | 17/49 | €52,198 | €69,054 | +€16,856 | +32.3% |
| Amounts payable within one year | 42/48 | €49,622 | €66,478 | +€16,856 | +34.0% |
| Current portion of amounts payable after more than one year | 42 | €16,099 | - | -€16,099 | |
| Trade debts | 44 | €15,744 | €49,492 | +€33,748 | +214% |
| Suppliers | 440/4 | €15,744 | €49,492 | +€33,748 | +214% |
| Taxes, remuneration and social security | 45 | €17,375 | €16,582 | -€793 | -4.6% |
| Taxes | 450/3 | €241 | - | -€241 | |
| Remuneration and social security | 454/9 | €17,134 | €16,582 | -€552 | -3.2% |
| Other amounts payable | 47/48 | €404 | €404 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,576 | €2,576 | = | 0.0% |
| Turnover | 70 | €67,921 | €223,241 | +€155,320 | +229% |
| Goods, raw materials, services and sundry goods | 60/61 | €216,229 | €69,031 | -€147,198 | -68.1% |
| Remuneration, social security and pensions | 62 | €73,815 | €154,228 | +€80,413 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,218 | €2,057 | -€161 | -7.2% |
| Other operating charges | 640/8 | €585 | €1,173 | +€588 | +101% |
| Gross operating margin | 9900 | €83,825 | €168,070 | +€84,245 | +101% |
| Operating profit (loss) | 9901 | €7,207 | €10,612 | +€3,405 | +47.2% |
| Financial charges | 65/66B | €3,421 | €2,048 | -€1,373 | -40.1% |
| Recurring financial charges | 65 | €3,421 | €2,048 | -€1,373 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €3,786 | €8,564 | +€4,778 | +126% |
| Income taxes | 67/77 | €3,719 | €5,653 | +€1,934 | +52.0% |
| Profit (loss) for the period | 9904 | €67 | €2,911 | +€2,844 | +4,244% |
| Profit (loss) for the period to be appropriated | 9905 | €67 | €2,911 | +€2,844 | +4,244% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.