LJ-Technics: 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-Technics
Largest movements
- Tangible fixed assets +€18,355
up €18,355 (+21.6%), from €84,973 to €103,329
of which Plant, machinery and equipment: +€39,363
- Receivables within one year +€3,072
up €3,072 (+13.2%), from €23,211 to €26,284
- Cash -€2,381
down €2,381 (-44.2%), from €5,384 to €3,003
mainly Investment in fixed assets (net) (-€45,877) and Other debts (-€3,417)
- Current portion of long-term debt +€19,621
up €19,621 (+210%), from €9,365 to €28,986
- Debts after one year +€3,776
up €3,776 (+15.3%), from €24,723 to €28,499
- Other debts -€3,417
down €3,417 (-10.7%), from €32,000 to €28,583
- Gross operating margin -€8,992
down €8,992 (-22.3%), from €40,376 to €31,384
- Depreciation +€4,347
up €4,347 (+18.8%), from €23,174 to €27,521
- Taxes -€2,843
down €2,843 (-81.0%), from €3,511 to €668
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 | €115,943 | €135,508 | +€19,566 | +16.9% |
| Fixed assets | 21/28 | €84,973 | €103,329 | +€18,355 | +21.6% |
| Tangible fixed assets | 22/27 | €84,973 | €103,329 | +€18,355 | +21.6% |
| Plant, machinery and equipment | 23 | €32,864 | €72,226 | +€39,363 | +120% |
| Furniture and vehicles | 24 | €18,358 | €6,871 | -€11,487 | -62.6% |
| Leasing and similar rights | 25 | €33,752 | €24,232 | -€9,521 | -28.2% |
| Current assets | 29/58 | €30,969 | €32,180 | +€1,210 | +3.9% |
| Amounts receivable within one year | 40/41 | €23,211 | €26,284 | +€3,072 | +13.2% |
| Trade receivables | 40 | €23,211 | €26,284 | +€3,072 | +13.2% |
| Cash at bank and in hand | 54/58 | €5,384 | €3,003 | -€2,381 | -44.2% |
| Deferred charges and accrued income | 490/1 | €2,374 | €2,893 | +€520 | +21.9% |
| Total equity and liabilities | 10/49 | €115,943 | €135,508 | +€19,566 | +16.9% |
| Equity | 10/15 | €31,380 | €31,533 | +€153 | +0.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,380 | €26,533 | +€153 | +0.6% |
| Distributable reserves | 133 | €26,380 | €26,533 | +€153 | +0.6% |
| Amounts payable | 17/49 | €84,562 | €103,975 | +€19,413 | +23.0% |
| Amounts payable after more than one year | 17 | €24,723 | €28,499 | +€3,776 | +15.3% |
| Financial debts | 170/4 | €24,723 | €28,499 | +€3,776 | +15.3% |
| Amounts payable within one year | 42/48 | €59,839 | €75,477 | +€15,638 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €9,365 | €28,986 | +€19,621 | +210% |
| Trade debts | 44 | €6,868 | €5,827 | -€1,041 | -15.2% |
| Suppliers | 440/4 | €6,868 | €5,827 | -€1,041 | -15.2% |
| Taxes, remuneration and social security | 45 | €11,606 | €12,080 | +€474 | +4.1% |
| Taxes | 450/3 | €3,560 | €3,752 | +€193 | +5.4% |
| Remuneration and social security | 454/9 | €8,047 | €8,328 | +€281 | +3.5% |
| Other amounts payable | 47/48 | €32,000 | €28,583 | -€3,417 | -10.7% |
| Non-recurring operating income | 76A | €0 | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,174 | €27,521 | +€4,347 | +18.8% |
| Other operating charges | 640/8 | €1,233 | €1,410 | +€176 | +14.3% |
| Non-recurring operating charges | 66A | €3,325 | €0 | -€3,325 | -100% |
| Gross operating margin | 9900 | €40,376 | €31,384 | -€8,992 | -22.3% |
| Operating profit (loss) | 9901 | €12,644 | €2,453 | -€10,191 | -80.6% |
| Financial income | 75/76B | €11 | €37 | +€26 | +235% |
| Recurring financial income | 75 | €11 | €37 | +€26 | +235% |
| Financial charges | 65/66B | €1,313 | €1,670 | +€357 | +27.2% |
| Recurring financial charges | 65 | €1,313 | €1,670 | +€357 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €11,342 | €820 | -€10,522 | -92.8% |
| Income taxes | 67/77 | €3,511 | €668 | -€2,843 | -81.0% |
| Profit (loss) for the period | 9904 | €7,831 | €153 | -€7,678 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,831 | €153 | -€7,678 | -98.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.