LJ@Service: 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@Service
Largest movements
- Receivables after one year +€20,000
new in 2025: €20,000
- Cash -€19,587
down €19,587 (-91.8%), from €21,344 to €1,757
mainly Receivables after one year (-€20,000) and Other debts (-€6,967)
- Receivables within one year -€8,502
down €8,502 (-83.9%), from €10,139 to €1,637
of which Trade receivables: -€8,164
- Deferred charges and accrued income +€5,634
new in 2025: €5,634
- Tangible fixed assets +€2,069
new in 2025: €2,069
- Reserves +€7,546
up €7,546 (+55.9%), from €13,495 to €21,042
- Other debts -€6,967
down €6,967 (-97.4%), from €7,150 to €183
- Tax, wage and social debts -€2,847
down €2,847 (-28.3%), from €10,064 to €7,217
- Short-term financial debts +€1,882
new in 2025: €1,882
- Gross operating margin -€5,633
down €5,633 (-32.8%), from €17,197 to €11,564
- Depreciation +€230
new in 2025: €230
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 | €32,209 | €31,823 | -€386 | -1.2% |
| Formation expenses | 20 | €727 | €727 | = | 0.0% |
| Fixed assets | 21/28 | - | €2,069 | +€2,069 | |
| Tangible fixed assets | 22/27 | - | €2,069 | +€2,069 | |
| Furniture and vehicles | 24 | - | €2,069 | +€2,069 | |
| Current assets | 29/58 | €31,483 | €29,028 | -€2,455 | -7.8% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €10,139 | €1,637 | -€8,502 | -83.9% |
| Trade receivables | 40 | €9,801 | €1,637 | -€8,164 | -83.3% |
| Other amounts receivable | 41 | €338 | - | -€338 | |
| Cash at bank and in hand | 54/58 | €21,344 | €1,757 | -€19,587 | -91.8% |
| Deferred charges and accrued income | 490/1 | - | €5,634 | +€5,634 | |
| Total equity and liabilities | 10/49 | €32,209 | €31,823 | -€386 | -1.2% |
| Equity | 10/15 | €14,995 | €22,542 | +€7,546 | +50.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €13,495 | €21,042 | +€7,546 | +55.9% |
| Distributable reserves | 133 | €13,495 | €21,042 | +€7,546 | +55.9% |
| Amounts payable | 17/49 | €17,214 | €9,282 | -€7,932 | -46.1% |
| Amounts payable within one year | 42/48 | €17,214 | €9,282 | -€7,932 | -46.1% |
| Financial debts | 43 | - | €1,882 | +€1,882 | |
| Credit institutions | 430/8 | - | €1,882 | +€1,882 | |
| Taxes, remuneration and social security | 45 | €10,064 | €7,217 | -€2,847 | -28.3% |
| Taxes | 450/3 | €10,064 | €7,217 | -€2,847 | -28.3% |
| Other amounts payable | 47/48 | €7,150 | €183 | -€6,967 | -97.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €230 | +€230 | |
| Other operating charges | 640/8 | €70 | €120 | +€50 | +72.0% |
| Gross operating margin | 9900 | €17,197 | €11,564 | -€5,633 | -32.8% |
| Operating profit (loss) | 9901 | €17,127 | €11,214 | -€5,913 | -34.5% |
| Financial charges | 65/66B | €67 | €189 | +€122 | +181% |
| Recurring financial charges | 65 | €67 | €189 | +€122 | +181% |
| Profit (loss) for the period before taxes | 9903 | €17,060 | €11,026 | -€6,034 | -35.4% |
| Income taxes | 67/77 | €3,565 | €3,479 | -€85 | -2.4% |
| Profit (loss) for the period | 9904 | €13,495 | €7,546 | -€5,949 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,495 | €7,546 | -€5,949 | -44.1% |
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 20 October 2026 via checked.be.