LJ WIJNS: 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 WIJNS
Largest movements
- Cash +€22,634
up €22,634 (+42.3%), from €53,489 to €76,123
mainly Net result for the year (+€24,426) and Trade debts (+€19,978)
- Receivables within one year +€16,464
up €16,464 (+62.8%), from €26,214 to €42,679
of which Trade receivables: +€21,823
- Tangible fixed assets -€1,688
down €1,688 (-18.7%), from €9,026 to €7,338
- Reserves +€24,426
up €24,426 (+87.2%), from €28,012 to €52,438
- Trade debts +€19,978
up €19,978 (+356%), from €5,612 to €25,590
- Other debts -€2,874
down €2,874 (-8.2%), from €35,045 to €32,170
- Tax, wage and social debts -€2,666
down €2,666 (-19.7%), from €13,542 to €10,877
of which Remuneration and social security: -€2,500
- Gross operating margin -€3,653
down €3,653 (-8.1%), from €45,310 to €41,657
- Taxes -€3,286
down €3,286 (-29.7%), from €11,073 to €7,787
- Depreciation +€1,894
up €1,894 (+175%), from €1,083 to €2,977
- Financial charges +€1,423
up €1,423 (+33.6%), from €4,242 to €5,665
- Financial income +€485
up €485 (+316%), from €154 to €638
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 | €88,750 | €126,631 | +€37,880 | +42.7% |
| Fixed assets | 21/28 | €9,026 | €7,338 | -€1,688 | -18.7% |
| Tangible fixed assets | 22/27 | €9,026 | €7,338 | -€1,688 | -18.7% |
| Plant, machinery and equipment | 23 | €9,026 | €7,338 | -€1,688 | -18.7% |
| Current assets | 29/58 | €79,724 | €119,293 | +€39,568 | +49.6% |
| Amounts receivable within one year | 40/41 | €26,214 | €42,679 | +€16,464 | +62.8% |
| Trade receivables | 40 | €20,641 | €42,464 | +€21,823 | +106% |
| Other amounts receivable | 41 | €5,573 | €215 | -€5,358 | -96.1% |
| Cash at bank and in hand | 54/58 | €53,489 | €76,123 | +€22,634 | +42.3% |
| Deferred charges and accrued income | 490/1 | €21 | €491 | +€471 | +2,284% |
| Total equity and liabilities | 10/49 | €88,750 | €126,631 | +€37,880 | +42.7% |
| Equity | 10/15 | €33,012 | €57,438 | +€24,426 | +74.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,012 | €52,438 | +€24,426 | +87.2% |
| Distributable reserves | 133 | €28,012 | €52,438 | +€24,426 | +87.2% |
| Amounts payable | 17/49 | €55,738 | €69,192 | +€13,454 | +24.1% |
| Amounts payable within one year | 42/48 | €54,199 | €68,637 | +€14,438 | +26.6% |
| Trade debts | 44 | €5,612 | €25,590 | +€19,978 | +356% |
| Suppliers | 440/4 | €5,612 | €25,590 | +€19,978 | +356% |
| Taxes, remuneration and social security | 45 | €13,542 | €10,877 | -€2,666 | -19.7% |
| Taxes | 450/3 | €11,042 | €10,877 | -€166 | -1.5% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €35,045 | €32,170 | -€2,874 | -8.2% |
| Accrued charges and deferred income | 492/3 | €1,539 | €555 | -€984 | -63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,083 | €2,977 | +€1,894 | +175% |
| Other operating charges | 640/8 | €1,053 | €1,439 | +€385 | +36.6% |
| Gross operating margin | 9900 | €45,310 | €41,657 | -€3,653 | -8.1% |
| Operating profit (loss) | 9901 | €43,174 | €37,241 | -€5,933 | -13.7% |
| Financial income | 75/76B | €154 | €638 | +€485 | +316% |
| Recurring financial income | 75 | €154 | €638 | +€485 | +316% |
| Financial charges | 65/66B | €4,242 | €5,665 | +€1,423 | +33.6% |
| Recurring financial charges | 65 | €4,242 | €5,665 | +€1,423 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | €39,085 | €32,214 | -€6,871 | -17.6% |
| Income taxes | 67/77 | €11,073 | €7,787 | -€3,286 | -29.7% |
| Profit (loss) for the period | 9904 | €28,012 | €24,426 | -€3,586 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,012 | €24,426 | -€3,586 | -12.8% |
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 25 October 2026 via checked.be.