LJDI: 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.
LJDI
Largest movements
- Financial fixed assets +€1.5m
up €1.5m (+320%), from €458,836 to €1.9m
- Debts after one year +€1.2m
up €1.2m (+512%), from €236,259 to €1.4m
- Reserves +€201,556
up €201,556 (+125%), from €160,725 to €362,281
- Short-term financial debts +€25,000
new in 2025: €25,000
- Other debts +€24,664
up €24,664 (+1,231%), from €2,004 to €26,668
- Financial income +€222,855
up €222,855 (+213,156%), from €105 to €222,959
- Taxes +€68,238
up €68,238 (+691%), from €9,882 to €78,119
- Gross operating margin +€60,705
up €60,705 (+126%), from €48,272 to €108,977
- Financial charges +€10,561
up €10,561 (+87.8%), from €12,034 to €22,595
- Depreciation -€1,372
down €1,372 (-87.7%), from €1,564 to €192
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 | €516,561 | €1,968,103 | +€1.5m | +281% |
| Fixed assets | 21/28 | €459,228 | €1,927,451 | +€1.5m | +320% |
| Tangible fixed assets | 22/27 | €392 | €1,589 | +€1,197 | +306% |
| Plant, machinery and equipment | 23 | €392 | €1,589 | +€1,197 | +306% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €458,836 | €1,925,862 | +€1.5m | +320% |
| Current assets | 29/58 | €57,333 | €40,653 | -€16,681 | -29.1% |
| Amounts receivable within one year | 40/41 | €19,701 | €19,078 | -€623 | -3.2% |
| Trade receivables | 40 | €19,701 | €19,078 | -€623 | -3.2% |
| Cash at bank and in hand | 54/58 | €37,396 | €21,326 | -€16,070 | -43.0% |
| Deferred charges and accrued income | 490/1 | €237 | €249 | +€12 | +5.1% |
| Total equity and liabilities | 10/49 | €516,561 | €1,968,103 | +€1.5m | +281% |
| Equity | 10/15 | €210,725 | €412,281 | +€201,556 | +95.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €160,725 | €362,281 | +€201,556 | +125% |
| Distributable reserves | 133 | €160,725 | €362,281 | +€201,556 | +125% |
| Amounts payable | 17/49 | €305,836 | €1,555,822 | +€1.2m | +409% |
| Amounts payable after more than one year | 17 | €236,259 | €1,445,950 | +€1.2m | +512% |
| Financial debts | 170/4 | €236,259 | €1,445,950 | +€1.2m | +512% |
| Amounts payable within one year | 42/48 | €65,427 | €109,872 | +€44,446 | +67.9% |
| Current portion of amounts payable after more than one year | 42 | €39,830 | €40,309 | +€479 | +1.2% |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €1,526 | €2,914 | +€1,388 | +90.9% |
| Suppliers | 440/4 | €1,526 | €2,914 | +€1,388 | +90.9% |
| Taxes, remuneration and social security | 45 | €22,067 | €14,981 | -€7,085 | -32.1% |
| Taxes | 450/3 | €22,067 | €14,981 | -€7,085 | -32.1% |
| Other amounts payable | 47/48 | €2,004 | €26,668 | +€24,664 | +1,231% |
| Accrued charges and deferred income | 492/3 | €4,150 | - | -€4,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,564 | €192 | -€1,372 | -87.7% |
| Other operating charges | 640/8 | €720 | €595 | -€125 | -17.4% |
| Non-recurring operating charges | 66A | - | €356 | +€356 | |
| Gross operating margin | 9900 | €48,272 | €108,977 | +€60,705 | +126% |
| Operating profit (loss) | 9901 | €45,988 | €107,833 | +€61,846 | +134% |
| Financial income | 75/76B | €105 | €222,959 | +€222,855 | +213,156% |
| Recurring financial income | 75 | €105 | €222,959 | +€222,855 | +213,156% |
| Financial charges | 65/66B | €12,034 | €22,595 | +€10,561 | +87.8% |
| Recurring financial charges | 65 | €12,034 | €22,595 | +€10,561 | +87.8% |
| Profit (loss) for the period before taxes | 9903 | €34,058 | €308,198 | +€274,139 | +805% |
| Income taxes | 67/77 | €9,882 | €78,119 | +€68,238 | +691% |
| Profit (loss) for the period | 9904 | €24,176 | €230,078 | +€205,902 | +852% |
| Profit (loss) for the period to be appropriated | 9905 | €24,176 | €230,078 | +€205,902 | +852% |
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 14 October 2026 via checked.be.