LJF Home: 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.
LJF Home
Largest movements
- Tangible fixed assets +€7,168
up €7,168 (+633%), from €1,132 to €8,301
- Cash -€4,214
down €4,214 (-9.5%), from €44,503 to €40,289
mainly Investment in fixed assets (net) (-€10,036) and Net result for the year (-€2,582)
- Tax, wage and social debts +€3,276
up €3,276 (+159%), from €2,057 to €5,334
of which Remuneration and social security: +€1,800
- Profit (loss) carried forward -€2,582
down €2,582 (-10.3%), from €25,068 to €22,486
- Other debts +€1,420
up €1,420 (+21,195%), from €7 to €1,427
- Gross operating margin -€4,186
down €4,186 (-75.1%), from €5,573 to €1,386
- Depreciation +€2,265
up €2,265 (+376%), from €603 to €2,868
- Other operating charges +€212
up €212 (+49.1%), from €432 to €644
- Financial income +€104
up €104 (+151%), from €69 to €173
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 | €47,283 | €49,817 | +€2,534 | +5.4% |
| Fixed assets | 21/28 | €1,132 | €8,301 | +€7,168 | +633% |
| Tangible fixed assets | 22/27 | €1,132 | €8,301 | +€7,168 | +633% |
| Furniture and vehicles | 24 | €1,132 | €8,301 | +€7,168 | +633% |
| Current assets | 29/58 | €46,151 | €41,517 | -€4,634 | -10.0% |
| Amounts receivable within one year | 40/41 | €1,362 | €1,228 | -€133 | -9.8% |
| Trade receivables | 40 | €1,362 | €1,228 | -€133 | -9.8% |
| Cash at bank and in hand | 54/58 | €44,503 | €40,289 | -€4,214 | -9.5% |
| Deferred charges and accrued income | 490/1 | €287 | - | -€287 | |
| Total equity and liabilities | 10/49 | €47,283 | €49,817 | +€2,534 | +5.4% |
| Equity | 10/15 | €44,908 | €42,326 | -€2,582 | -5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,068 | €22,486 | -€2,582 | -10.3% |
| Amounts payable | 17/49 | €2,376 | €7,491 | +€5,116 | +215% |
| Amounts payable within one year | 42/48 | €2,376 | €7,491 | +€5,116 | +215% |
| Trade debts | 44 | €312 | €731 | +€419 | +135% |
| Suppliers | 440/4 | €312 | €731 | +€419 | +135% |
| Taxes, remuneration and social security | 45 | €2,057 | €5,334 | +€3,276 | +159% |
| Taxes | 450/3 | €2,057 | €3,534 | +€1,476 | +71.8% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €7 | €1,427 | +€1,420 | +21,195% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €603 | €2,868 | +€2,265 | +376% |
| Other operating charges | 640/8 | €432 | €644 | +€212 | +49.1% |
| Non-recurring operating charges | 66A | €330 | €254 | -€76 | -22.9% |
| Gross operating margin | 9900 | €5,573 | €1,386 | -€4,186 | -75.1% |
| Operating profit (loss) | 9901 | €4,208 | -€2,380 | -€6,588 | |
| Financial income | 75/76B | €69 | €173 | +€104 | +151% |
| Recurring financial income | 75 | €69 | €173 | +€104 | +151% |
| Financial charges | 65/66B | €193 | €199 | +€6 | +2.9% |
| Recurring financial charges | 65 | €193 | €199 | +€6 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €4,084 | -€2,406 | -€6,490 | |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | €3,910 | -€2,582 | -€6,492 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,910 | -€2,582 | -€6,492 |
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 29 October 2026 via checked.be.