LJB: 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.
LJB
Largest movements
- Cash +€56
new in 2025: €56
mainly Other debts (+€1,608)
- Other debts +€1,608
up €1,608 (+15.3%), from €10,484 to €12,092
- Profit (loss) carried forward -€1,127
down €1,127 (-5.6%), from -€20,046 to -€21,173
- Trade debts -€418
down €418 (-28.6%), from €1,465 to €1,047
- Short-term financial debts -€8
no longer reported in 2025 (was €8)
- Gross operating margin -€5,115
down €5,115, from €4,034 to -€1,082
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Financial charges -€57
down €57 (-56.0%), from €102 to €45
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 | - | €56 | +€56 | |
| Current assets | 29/58 | - | €56 | +€56 | |
| Cash at bank and in hand | 54/58 | - | €56 | +€56 | |
| Total equity and liabilities | 10/49 | - | €56 | +€56 | |
| Equity | 10/15 | -€11,986 | -€13,113 | -€1,127 | -9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,046 | -€21,173 | -€1,127 | -5.6% |
| Amounts payable | 17/49 | €11,986 | €13,169 | +€1,182 | +9.9% |
| Amounts payable within one year | 42/48 | €11,986 | €13,169 | +€1,182 | +9.9% |
| Financial debts | 43 | €8 | - | -€8 | |
| Credit institutions | 430/8 | €8 | - | -€8 | |
| Trade debts | 44 | €1,465 | €1,047 | -€418 | -28.6% |
| Suppliers | 440/4 | €1,465 | €1,047 | -€418 | -28.6% |
| Taxes, remuneration and social security | 45 | €29 | €29 | = | 0.0% |
| Remuneration and social security | 454/9 | €29 | €29 | = | 0.0% |
| Other amounts payable | 47/48 | €10,484 | €12,092 | +€1,608 | +15.3% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €4,034 | -€1,082 | -€5,115 | |
| Operating profit (loss) | 9901 | €3,647 | -€1,082 | -€4,728 | |
| Financial charges | 65/66B | €102 | €45 | -€57 | -56.0% |
| Recurring financial charges | 65 | €102 | €45 | -€57 | -56.0% |
| Profit (loss) for the period before taxes | 9903 | €3,544 | -€1,127 | -€4,671 | |
| Profit (loss) for the period | 9904 | €3,544 | -€1,127 | -€4,671 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,544 | -€1,127 | -€4,671 |
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 17 October 2026 via checked.be.