LJC: 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.
LJC
Largest movements
- Receivables within one year +€610,253
up €610,253 (+21991.9%), from €2,775 to €613,028
- Financial fixed assets -€47,145
no longer reported in 2025 (was €47,145)
- Current investments +€42,969
up €42,969 (+2.1%), from €2.0m to €2.0m
- Reserves +€570,840
up €570,840 (+21.1%), from €2.7m to €3.3m
of which Distributable reserves: +€570,840
- Tax, wage and social debts +€48,800
new in 2025: €48,800
- Financial income +€665,619
up €665,619 (+3639.4%), from €18,289 to €683,908
- Taxes +€79,302
up €79,302 (+1943.5%), from €4,080 to €83,382
- Financial charges +€27,897
up €27,897 (+11299.4%), from €247 to €28,144
- Gross operating margin -€24,064
down €24,064, from €22,643 to -€1,421
- Other operating charges -€557
down €557 (-82.3%), from €677 to €120
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.
Cash bridge derived
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 | €2,724,868 | €3,341,774 | +€616,906 | +22.6% |
| Fixed assets | 21/28 | €47,145 | - | -€47,145 | |
| Financial fixed assets | 28 | €47,145 | - | -€47,145 | |
| Current assets | 29/58 | €2,677,723 | €3,341,774 | +€664,051 | +24.8% |
| Amounts receivable within one year | 40/41 | €2,775 | €613,028 | +€610,253 | +21991.9% |
| Other amounts receivable | 41 | €2,775 | €613,028 | +€610,253 | +21991.9% |
| Current investments | 50/53 | €2,000,000 | €2,042,969 | +€42,969 | +2.1% |
| Cash at bank and in hand | 54/58 | €674,948 | €685,776 | +€10,828 | +1.6% |
| Total equity and liabilities | 10/49 | €2,724,868 | €3,341,774 | +€616,906 | +22.6% |
| Equity | 10/15 | €2,718,134 | €3,288,974 | +€570,840 | +21.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,705,734 | €3,276,574 | +€570,840 | +21.1% |
| 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 | €2,703,874 | €3,274,714 | +€570,840 | +21.1% |
| Amounts payable | 17/49 | €6,735 | €52,800 | +€46,065 | +684.0% |
| Amounts payable within one year | 42/48 | €2,735 | €48,800 | +€46,065 | +1684.5% |
| Trade debts | 44 | €650 | - | -€650 | |
| Suppliers | 440/4 | €650 | - | -€650 | |
| Taxes, remuneration and social security | 45 | - | €48,800 | +€48,800 | |
| Taxes | 450/3 | - | €48,800 | +€48,800 | |
| Other amounts payable | 47/48 | €2,085 | - | -€2,085 | |
| Accrued charges and deferred income | 492/3 | €4,000 | €4,000 | = | 0.0% |
| Non-recurring operating income | 76A | €25,688 | - | -€25,688 | |
| Other operating charges | 640/8 | €677 | €120 | -€557 | -82.3% |
| Non-recurring operating charges | 66A | €26,272 | - | -€26,272 | |
| Gross operating margin | 9900 | €22,643 | -€1,421 | -€24,064 | |
| Operating profit (loss) | 9901 | -€4,306 | -€1,541 | +€2,765 | +64.2% |
| Financial income | 75/76B | €18,289 | €683,908 | +€665,619 | +3639.4% |
| Recurring financial income | 75 | €18,289 | €683,908 | +€665,619 | +3639.4% |
| Financial charges | 65/66B | €247 | €28,144 | +€27,897 | +11299.4% |
| Recurring financial charges | 65 | €247 | €28,144 | +€27,897 | +11299.4% |
| Profit (loss) for the period before taxes | 9903 | €13,736 | €654,223 | +€640,487 | +4662.8% |
| Income taxes | 67/77 | €4,080 | €83,382 | +€79,302 | +1943.5% |
| Profit (loss) for the period | 9904 | €9,656 | €570,840 | +€561,185 | +5811.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,656 | €570,840 | +€561,185 | +5811.9% |
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 10 October 2026 via checked.be.