LJJ IMMO: 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.
LJJ IMMO
Largest movements
- Cash -€71,583
down €71,583 (-65.7%), from €108,971 to €37,388
mainly Trade debts (-€90,729) and Current portion of long-term debt (-€67,645)
- Tangible fixed assets +€19,730
up €19,730 (+7.4%), from €267,666 to €287,396
of which Land and buildings: +€26,890
- Intangible fixed assets +€5,058
new in 2022: €5,058
- Trade debts -€90,729
down €90,729 (-87.1%), from €104,177 to €13,448
- Current portion of long-term debt -€67,645
down €67,645 (-71.1%), from €95,201 to €27,556
- Profit (loss) carried forward +€51,751
up €51,751, from -€19,962 to €31,789
- Debts after one year +€34,039
up €34,039 (+18.9%), from €180,000 to €214,039
- Accrued charges and deferred income +€22,706
up €22,706 (+1,621%), from €1,401 to €24,106
- Depreciation +€40,171
up €40,171 (+2,150%), from €1,869 to €42,040
- Gross operating margin -€18,225
no longer reported in 2022 (was €18,225)
- Other operating charges +€804
up €804 (+133%), from €606 to €1,410
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €379,450 | €329,842 | -€49,608 | -13.1% |
| Fixed assets | 21/28 | €267,666 | €292,454 | +€24,788 | +9.3% |
| Intangible fixed assets | 21 | - | €5,058 | +€5,058 | |
| Tangible fixed assets | 22/27 | €267,666 | €287,396 | +€19,730 | +7.4% |
| Land and buildings | 22 | €235,661 | €262,551 | +€26,890 | +11.4% |
| Furniture and vehicles | 24 | €32,005 | €24,845 | -€7,161 | -22.4% |
| Current assets | 29/58 | €111,783 | €37,388 | -€74,396 | -66.6% |
| Amounts receivable within one year | 40/41 | €2,813 | €0 | -€2,813 | -100% |
| Other amounts receivable | 41 | €2,813 | €0 | -€2,813 | -100% |
| Cash at bank and in hand | 54/58 | €108,971 | €37,388 | -€71,583 | -65.7% |
| Total equity and liabilities | 10/49 | €379,450 | €329,842 | -€49,608 | -13.1% |
| Equity | 10/15 | -€1,362 | €50,389 | +€51,751 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,962 | €31,789 | +€51,751 | |
| Amounts payable | 17/49 | €380,812 | €279,453 | -€101,358 | -26.6% |
| Amounts payable after more than one year | 17 | €180,000 | €214,039 | +€34,039 | +18.9% |
| Financial debts | 170/4 | €180,000 | €214,039 | +€34,039 | +18.9% |
| Amounts payable within one year | 42/48 | €199,411 | €41,309 | -€158,103 | -79.3% |
| Current portion of amounts payable after more than one year | 42 | €95,201 | €27,556 | -€67,645 | -71.1% |
| Trade debts | 44 | €104,177 | €13,448 | -€90,729 | -87.1% |
| Suppliers | 440/4 | €104,177 | €13,448 | -€90,729 | -87.1% |
| Taxes, remuneration and social security | 45 | €33 | €305 | +€272 | +830% |
| Taxes | 450/3 | €33 | €305 | +€272 | +830% |
| Accrued charges and deferred income | 492/3 | €1,401 | €24,106 | +€22,706 | +1,621% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,869 | €42,040 | +€40,171 | +2,150% |
| Other operating charges | 640/8 | €606 | €1,410 | +€804 | +133% |
| Gross operating margin | 9900 | €18,225 | - | -€18,225 | |
| Operating profit (loss) | 9901 | €15,750 | -€43,451 | -€59,201 | |
| Profit (loss) for the period before taxes | 9903 | €15,750 | -€43,451 | -€59,201 | |
| Profit (loss) for the period | 9904 | €15,750 | -€43,451 | -€59,201 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,750 | -€43,451 | -€59,201 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.