LJ SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€43,947
up €43,947 (+99.4%), from €44,198 to €88,146
of which Trade receivables: +€43,567
- Cash -€7,388
no longer reported in 2025 (was €7,388)
mainly Receivables within one year (-€43,947) and Contributions, distributions and other (-€10,993)
- Other debts +€23,305
up €23,305 (+555%), from €4,198 to €27,502
- Tax, wage and social debts +€14,934
up €14,934 (+158%), from €9,452 to €24,386
of which Remuneration and social security: +€14,818
- Trade debts -€9,448
down €9,448 (-58.6%), from €16,135 to €6,686
- Reserves +€5,446
up €5,446 (+31.4%), from €17,369 to €22,815
of which Distributable reserves: +€5,446
- Short-term financial debts +€1,557
new in 2025: €1,557
- Gross operating margin +€123,755
up €123,755 (+286%), from €43,319 to €167,075
- Staff costs +€110,486
up €110,486 (+425%), from €26,011 to €136,497
- Taxes +€6,715
up €6,715 (+165%), from €4,076 to €10,791
- Other operating charges -€2,171
down €2,171 (-84.5%), from €2,571 to €400
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 | €53,353 | €89,146 | +€35,793 | +67.1% |
| Fixed assets | 21/28 | €260 | €128 | -€132 | -50.7% |
| Tangible fixed assets | 22/27 | €260 | €128 | -€132 | -50.7% |
| Furniture and vehicles | 24 | €260 | €128 | -€132 | -50.7% |
| Current assets | 29/58 | €53,093 | €89,018 | +€35,925 | +67.7% |
| Amounts receivable within one year | 40/41 | €44,198 | €88,146 | +€43,947 | +99.4% |
| Trade receivables | 40 | €32,682 | €76,250 | +€43,567 | +133% |
| Other amounts receivable | 41 | €11,516 | €11,896 | +€380 | +3.3% |
| Cash at bank and in hand | 54/58 | €7,388 | - | -€7,388 | |
| Deferred charges and accrued income | 490/1 | €1,507 | €872 | -€635 | -42.1% |
| Total equity and liabilities | 10/49 | €53,353 | €89,146 | +€35,793 | +67.1% |
| Equity | 10/15 | €23,569 | €29,015 | +€5,446 | +23.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,369 | €22,815 | +€5,446 | +31.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,509 | €20,955 | +€5,446 | +35.1% |
| Amounts payable | 17/49 | €29,784 | €60,131 | +€30,347 | +102% |
| Amounts payable within one year | 42/48 | €29,784 | €60,131 | +€30,347 | +102% |
| Financial debts | 43 | - | €1,557 | +€1,557 | |
| Credit institutions | 430/8 | - | €1,557 | +€1,557 | |
| Trade debts | 44 | €16,135 | €6,686 | -€9,448 | -58.6% |
| Suppliers | 440/4 | €16,135 | €6,686 | -€9,448 | -58.6% |
| Taxes, remuneration and social security | 45 | €9,452 | €24,386 | +€14,934 | +158% |
| Taxes | 450/3 | €1,628 | €1,744 | +€116 | +7.1% |
| Remuneration and social security | 454/9 | €7,824 | €22,642 | +€14,818 | +189% |
| Other amounts payable | 47/48 | €4,198 | €27,502 | +€23,305 | +555% |
| Remuneration, social security and pensions | 62 | €26,011 | €136,497 | +€110,486 | +425% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132 | €132 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €314 | +€314 | |
| Other operating charges | 640/8 | €2,571 | €400 | -€2,171 | -84.5% |
| Gross operating margin | 9900 | €43,319 | €167,075 | +€123,755 | +286% |
| Operating profit (loss) | 9901 | €14,606 | €29,732 | +€15,126 | +104% |
| Financial income | 75/76B | €0 | €3 | +€3 | +15,100% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +15,100% |
| Financial charges | 65/66B | €1,383 | €2,506 | +€1,123 | +81.3% |
| Recurring financial charges | 65 | €1,383 | €2,506 | +€1,123 | +81.3% |
| Profit (loss) for the period before taxes | 9903 | €13,223 | €27,229 | +€14,006 | +106% |
| Income taxes | 67/77 | €4,076 | €10,791 | +€6,715 | +165% |
| Profit (loss) for the period | 9904 | €9,148 | €16,439 | +€7,291 | +79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,148 | €16,439 | +€7,291 | +79.7% |
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 18 October 2026 via checked.be.