LJ PROJECTS: what changed
Two fiscal 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 PROJECTS
Largest movements
- Receivables within one year +€24,180
up €24,180 (+42.7%), from €56,692 to €80,872
of which Trade receivables: +€24,180
- Tax, wage and social debts -€41,789
down €41,789 (-78.5%), from €53,247 to €11,458
of which Remuneration and social security: -€33,668
- Profit (loss) carried forward +€33,901
up €33,901 (+9.0%), from -€378,035 to -€344,134
- Other debts +€31,450
up €31,450 (+11.3%), from €279,307 to €310,757
- Gross operating margin +€8,729
up €8,729 (+32.7%), from €26,716 to €35,445
- Financial charges -€441
down €441 (-35.1%), from €1,257 to €816
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 | €56,728 | €81,050 | +€24,322 | +42.9% |
| Current assets | 29/58 | €56,728 | €81,050 | +€24,322 | +42.9% |
| Amounts receivable within one year | 40/41 | €56,692 | €80,872 | +€24,180 | +42.7% |
| Trade receivables | 40 | €56,645 | €80,825 | +€24,180 | +42.7% |
| Other amounts receivable | 41 | €47 | €47 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36 | €178 | +€142 | +394.3% |
| Total equity and liabilities | 10/49 | €56,728 | €81,050 | +€24,322 | +42.9% |
| Equity | 10/15 | -€278,035 | -€244,134 | +€33,901 | +12.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€378,035 | -€344,134 | +€33,901 | +9.0% |
| Amounts payable | 17/49 | €334,763 | €325,184 | -€9,579 | -2.9% |
| Amounts payable within one year | 42/48 | €334,763 | €325,184 | -€9,579 | -2.9% |
| Trade debts | 44 | €2,210 | €2,969 | +€760 | +34.4% |
| Suppliers | 440/4 | €2,210 | €2,969 | +€760 | +34.4% |
| Taxes, remuneration and social security | 45 | €53,247 | €11,458 | -€41,789 | -78.5% |
| Taxes | 450/3 | €19,579 | €11,458 | -€8,121 | -41.5% |
| Remuneration and social security | 454/9 | €33,668 | - | -€33,668 | |
| Other amounts payable | 47/48 | €279,307 | €310,757 | +€31,450 | +11.3% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Non-recurring operating charges | 66A | €7,540 | €583 | -€6,957 | -92.3% |
| Gross operating margin | 9900 | €26,716 | €35,445 | +€8,729 | +32.7% |
| Operating profit (loss) | 9901 | €19,036 | €34,717 | +€15,682 | +82.4% |
| Financial charges | 65/66B | €1,257 | €816 | -€441 | -35.1% |
| Recurring financial charges | 65 | €1,257 | €816 | -€441 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €17,779 | €33,901 | +€16,123 | +90.7% |
| Profit (loss) for the period | 9904 | €17,779 | €33,901 | +€16,123 | +90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,779 | €33,901 | +€16,123 | +90.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.