LJDS: what changed
Two fiscal 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.
LJDS
Largest movements
- Cash +€10,195
up €10,195 (+132.6%), from €7,688 to €17,883
mainly Net result for the year (+€9,828) and Tax, wage and social debts (+€760)
- Reserves +€9,828
new in 2025: €9,828
- Tax, wage and social debts +€760
up €760 (+22.0%), from €3,447 to €4,207
of which Taxes: +€760
- Trade debts -€386
down €386 (-81.2%), from €476 to €90
- Gross operating margin +€16,335
up €16,335, from -€3,165 to €13,171
- Taxes +€2,804
new in 2025: €2,804
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 | €8,200 | €18,401 | +€10,201 | +124.4% |
| Fixed assets | 21/28 | €345 | €345 | = | 0.0% |
| Financial fixed assets | 28 | €345 | €345 | = | 0.0% |
| Current assets | 29/58 | €7,855 | €18,056 | +€10,201 | +129.9% |
| Amounts receivable within one year | 40/41 | - | €21 | +€21 | |
| Other amounts receivable | 41 | - | €21 | +€21 | |
| Cash at bank and in hand | 54/58 | €7,688 | €17,883 | +€10,195 | +132.6% |
| Deferred charges and accrued income | 490/1 | €167 | €152 | -€15 | -9.0% |
| Total equity and liabilities | 10/49 | €8,200 | €18,401 | +€10,201 | +124.4% |
| Equity | 10/15 | €3,884 | €13,712 | +€9,828 | +253.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €9,828 | +€9,828 | |
| Distributable reserves | 133 | - | €9,828 | +€9,828 | |
| Profit (loss) carried forward | 14 | €2,884 | €2,884 | = | 0.0% |
| Amounts payable | 17/49 | €4,316 | €4,689 | +€373 | +8.7% |
| Amounts payable within one year | 42/48 | €4,316 | €4,689 | +€373 | +8.7% |
| Trade debts | 44 | €476 | €90 | -€386 | -81.2% |
| Suppliers | 440/4 | €476 | €90 | -€386 | -81.2% |
| Taxes, remuneration and social security | 45 | €3,447 | €4,207 | +€760 | +22.0% |
| Taxes | 450/3 | €2,447 | €3,207 | +€760 | +31.1% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €393 | €393 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€3,165 | €13,171 | +€16,335 | |
| Operating profit (loss) | 9901 | -€3,552 | €12,771 | +€16,323 | |
| Financial charges | 65/66B | €146 | €139 | -€7 | -5.0% |
| Recurring financial charges | 65 | €146 | €139 | -€7 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,698 | €12,632 | +€16,330 | |
| Income taxes | 67/77 | - | €2,804 | +€2,804 | |
| Profit (loss) for the period | 9904 | -€3,698 | €9,828 | +€13,526 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,698 | €9,828 | +€13,526 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.