LJ SHOP: 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 SHOP
Largest movements
- Receivables within one year +€41,795
up €41,795 (+881.6%), from €4,741 to €46,536
of which Other amounts receivable: +€37,393
- Stocks and contracts +€27,563
up €27,563 (+227.0%), from €12,143 to €39,706
- Cash +€10,384
up €10,384 (+14.7%), from €70,539 to €80,923
mainly Net result for the year (+€60,686) and Tax, wage and social debts (+€15,766)
- Reserves +€60,000
up €60,000 (+285.7%), from €21,000 to €81,000
- Tax, wage and social debts +€15,766
up €15,766 (+86.4%), from €18,254 to €34,020
of which Remuneration and social security: +€9,493
- Advances received +€2,851
new in 2025: €2,851
- Other debts +€1,817
up €1,817 (+40.6%), from €4,472 to €6,289
- Gross operating margin +€123,464
up €123,464 (+386.2%), from €31,972 to €155,436
- Staff costs +€70,665
up €70,665 (+2752.9%), from €2,567 to €73,232
- Taxes +€11,958
up €11,958 (+211.1%), from €5,665 to €17,623
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 | €94,408 | €174,119 | +€79,711 | +84.4% |
| Fixed assets | 21/28 | €6,984 | €6,703 | -€281 | -4.0% |
| Tangible fixed assets | 22/27 | €6,984 | €6,703 | -€281 | -4.0% |
| Furniture and vehicles | 24 | €1,439 | €1,926 | +€487 | +33.8% |
| Other tangible fixed assets | 26 | €5,545 | €4,777 | -€768 | -13.9% |
| Current assets | 29/58 | €87,423 | €167,416 | +€79,992 | +91.5% |
| Stocks and contracts in progress | 3 | €12,143 | €39,706 | +€27,563 | +227.0% |
| Stocks | 30/36 | €12,143 | €39,706 | +€27,563 | +227.0% |
| Amounts receivable within one year | 40/41 | €4,741 | €46,536 | +€41,795 | +881.6% |
| Trade receivables | 40 | €2,389 | €6,791 | +€4,402 | +184.3% |
| Other amounts receivable | 41 | €2,352 | €39,745 | +€37,393 | +1589.6% |
| Cash at bank and in hand | 54/58 | €70,539 | €80,923 | +€10,384 | +14.7% |
| Deferred charges and accrued income | 490/1 | - | €250 | +€250 | |
| Total equity and liabilities | 10/49 | €94,408 | €174,119 | +€79,711 | +84.4% |
| Equity | 10/15 | €31,598 | €91,450 | +€59,853 | +189.4% |
| Contributions | 10/11 | €10,100 | €10,100 | = | 0.0% |
| Reserves | 13 | €21,000 | €81,000 | +€60,000 | +285.7% |
| Distributable reserves | 133 | €21,000 | €81,000 | +€60,000 | +285.7% |
| Profit (loss) carried forward | 14 | €498 | €350 | -€147 | -29.6% |
| Amounts payable | 17/49 | €62,810 | €82,668 | +€19,859 | +31.6% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,810 | €52,600 | +€19,790 | +60.3% |
| Trade debts | 44 | €10,084 | €9,440 | -€644 | -6.4% |
| Suppliers | 440/4 | €10,084 | €9,440 | -€644 | -6.4% |
| Advances received on contracts in progress | 46 | - | €2,851 | +€2,851 | |
| Taxes, remuneration and social security | 45 | €18,254 | €34,020 | +€15,766 | +86.4% |
| Taxes | 450/3 | €17,695 | €23,968 | +€6,273 | +35.4% |
| Remuneration and social security | 454/9 | €559 | €10,052 | +€9,493 | +1698.3% |
| Other amounts payable | 47/48 | €4,472 | €6,289 | +€1,817 | +40.6% |
| Accrued charges and deferred income | 492/3 | - | €69 | +€69 | |
| Remuneration, social security and pensions | 62 | €2,567 | €73,232 | +€70,665 | +2752.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €578 | €1,491 | +€913 | +158.0% |
| Other operating charges | 640/8 | €163 | €616 | +€453 | +278.7% |
| Gross operating margin | 9900 | €31,972 | €155,436 | +€123,464 | +386.2% |
| Operating profit (loss) | 9901 | €28,664 | €80,097 | +€51,432 | +179.4% |
| Financial income | 75/76B | €0 | €149 | +€149 | +496766.7% |
| Recurring financial income | 75 | €0 | €149 | +€149 | +496766.7% |
| Financial charges | 65/66B | €643 | €1,937 | +€1,295 | +201.4% |
| Recurring financial charges | 65 | €643 | €1,937 | +€1,295 | +201.4% |
| Profit (loss) for the period before taxes | 9903 | €28,022 | €78,309 | +€50,287 | +179.5% |
| Income taxes | 67/77 | €5,665 | €17,623 | +€11,958 | +211.1% |
| Profit (loss) for the period | 9904 | €22,357 | €60,686 | +€38,329 | +171.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,357 | €60,686 | +€38,329 | +171.4% |
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 9 October 2026 via checked.be.