LJ Trading: what changed
LJ Trading
Largest movements
- Cash -€7,783
down €7,783 (-80.4%), from €9,675 to €1,892
mainly Other debts (-€12,290) and Stocks and contracts (-€5,399)
- Stocks and contracts +€5,399
up €5,399 (+58.9%), from €9,163 to €14,562
- Receivables within one year -€4,708
down €4,708 (-42.7%), from €11,034 to €6,325
of which Trade receivables: -€4,241
- Tangible fixed assets -€2,573
down €2,573 (-15.7%), from €16,363 to €13,790
of which Furniture and vehicles: -€2,414
- Other debts -€12,290
down €12,290 (-16.8%), from €73,002 to €60,712
- Trade debts +€4,226
up €4,226 (+342%), from €1,236 to €5,463
- Tax, wage and social debts -€1,251
down €1,251 (-41.7%), from €3,002 to €1,751
- Profit (loss) carried forward -€634
down €634 (-1.9%), from -€33,497 to -€34,131
- Purchases and services -€110,041
down €110,041 (-75.5%), from €145,746 to €35,705
- Gross operating margin +€56,981
up €56,981, from -€52,612 to €4,368
- Turnover -€49,147
down €49,147 (-56.1%), from €87,530 to €38,383
- Depreciation -€6,927
down €6,927 (-67.6%), from €10,248 to €3,321
- Financial charges -€2,587
down €2,587 (-81.7%), from €3,165 to €578
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,034 | €36,970 | -€10,064 | -21.4% |
| Fixed assets | 21/28 | €17,163 | €14,190 | -€2,973 | -17.3% |
| Intangible fixed assets | 21 | €800 | €400 | -€400 | -50.0% |
| Tangible fixed assets | 22/27 | €16,363 | €13,790 | -€2,573 | -15.7% |
| Plant, machinery and equipment | 23 | €490 | €331 | -€159 | -32.4% |
| Furniture and vehicles | 24 | €15,873 | €13,459 | -€2,414 | -15.2% |
| Current assets | 29/58 | €29,872 | €22,780 | -€7,092 | -23.7% |
| Stocks and contracts in progress | 3 | €9,163 | €14,562 | +€5,399 | +58.9% |
| Stocks | 30/36 | €9,163 | €14,562 | +€5,399 | +58.9% |
| Amounts receivable within one year | 40/41 | €11,034 | €6,325 | -€4,708 | -42.7% |
| Trade receivables | 40 | €8,609 | €4,368 | -€4,241 | -49.3% |
| Other amounts receivable | 41 | €2,424 | €1,957 | -€467 | -19.3% |
| Cash at bank and in hand | 54/58 | €9,675 | €1,892 | -€7,783 | -80.4% |
| Total equity and liabilities | 10/49 | €47,034 | €36,970 | -€10,064 | -21.4% |
| Equity | 10/15 | -€31,497 | -€32,131 | -€634 | -2.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,497 | -€34,131 | -€634 | -1.9% |
| Amounts payable | 17/49 | €78,531 | €69,101 | -€9,430 | -12.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €78,531 | €69,101 | -€9,430 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,291 | €1,175 | -€116 | -9.0% |
| Credit institutions | 430/8 | €1,291 | €1,175 | -€116 | -9.0% |
| Trade debts | 44 | €1,236 | €5,463 | +€4,226 | +342% |
| Suppliers | 440/4 | €1,236 | €5,463 | +€4,226 | +342% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,002 | €1,751 | -€1,251 | -41.7% |
| Taxes | 450/3 | €3,002 | €1,751 | -€1,251 | -41.7% |
| Other amounts payable | 47/48 | €73,002 | €60,712 | -€12,290 | -16.8% |
| Turnover | 70 | €87,530 | €38,383 | -€49,147 | -56.1% |
| Non-recurring operating income | 76A | €3,008 | - | -€3,008 | |
| Goods, raw materials, services and sundry goods | 60/61 | €145,746 | €35,705 | -€110,041 | -75.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,248 | €3,321 | -€6,927 | -67.6% |
| Other operating charges | 640/8 | €1,367 | €969 | -€398 | -29.1% |
| Gross operating margin | 9900 | -€52,612 | €4,368 | +€56,981 | |
| Operating profit (loss) | 9901 | -€64,228 | €78 | +€64,306 | |
| Financial income | 75/76B | €33 | €0 | -€33 | -99.8% |
| Recurring financial income | 75 | €33 | €0 | -€33 | -99.8% |
| Financial charges | 65/66B | €3,165 | €578 | -€2,587 | -81.7% |
| Recurring financial charges | 65 | €3,165 | €578 | -€2,587 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | -€67,360 | -€499 | +€66,861 | +99.3% |
| Income taxes | 67/77 | €521 | €135 | -€385 | -74.0% |
| Profit (loss) for the period | 9904 | -€67,880 | -€634 | +€67,246 | +99.1% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€67,880 | -€634 | +€67,246 | +99.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.