LJL CONCEPT: 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.
LJL CONCEPT
Largest movements
- Cash +€9,265
up €9,265 (+45.3%), from €20,460 to €29,725
mainly Net result for the year (+€15,167) and Depreciation (+€4,136)
- Tangible fixed assets +€5,764
up €5,764 (+95.6%), from €6,027 to €11,791
of which Furniture and vehicles: +€4,392
- Receivables within one year +€1,325
up €1,325 (+10.7%), from €12,354 to €13,679
of which Other amounts receivable: +€12,849
- Deferred charges and accrued income +€580
up €580 (+79.1%), from €732 to €1,312
- Profit (loss) carried forward +€15,167
up €15,167 (+299.3%), from €5,068 to €20,234
- Trade debts +€3,503
up €3,503 (+138.7%), from €2,525 to €6,028
- Tax, wage and social debts -€1,735
down €1,735 (-44.3%), from €3,921 to €2,185
- Gross operating margin +€16,056
up €16,056 (+113.8%), from €14,106 to €30,162
- Taxes +€3,761
up €3,761 (+75.0%), from €5,012 to €8,773
- Depreciation +€2,472
up €2,472 (+148.5%), from €1,664 to €4,136
- Other operating charges +€686
up €686 (+93.1%), from €737 to €1,424
- Staff costs +€615
new in 2025: €615
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 | €39,573 | €56,508 | +€16,934 | +42.8% |
| Fixed assets | 21/28 | €6,027 | €11,791 | +€5,764 | +95.6% |
| Tangible fixed assets | 22/27 | €6,027 | €11,791 | +€5,764 | +95.6% |
| Plant, machinery and equipment | 23 | €1,658 | €3,030 | +€1,372 | +82.8% |
| Furniture and vehicles | 24 | €4,369 | €8,761 | +€4,392 | +100.5% |
| Current assets | 29/58 | €33,547 | €44,717 | +€11,170 | +33.3% |
| Amounts receivable within one year | 40/41 | €12,354 | €13,679 | +€1,325 | +10.7% |
| Trade receivables | 40 | €11,524 | €0 | -€11,524 | -100.0% |
| Other amounts receivable | 41 | €831 | €13,679 | +€12,849 | +1546.7% |
| Cash at bank and in hand | 54/58 | €20,460 | €29,725 | +€9,265 | +45.3% |
| Deferred charges and accrued income | 490/1 | €732 | €1,312 | +€580 | +79.1% |
| Total equity and liabilities | 10/49 | €39,573 | €56,508 | +€16,934 | +42.8% |
| Equity | 10/15 | €33,128 | €48,294 | +€15,167 | +45.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| 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 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,068 | €20,234 | +€15,167 | +299.3% |
| Amounts payable | 17/49 | €6,446 | €8,213 | +€1,768 | +27.4% |
| Amounts payable within one year | 42/48 | €6,446 | €8,213 | +€1,768 | +27.4% |
| Trade debts | 44 | €2,525 | €6,028 | +€3,503 | +138.7% |
| Suppliers | 440/4 | €2,525 | €6,028 | +€3,503 | +138.7% |
| Taxes, remuneration and social security | 45 | €3,921 | €2,185 | -€1,735 | -44.3% |
| Taxes | 450/3 | €3,921 | €2,185 | -€1,735 | -44.3% |
| Remuneration, social security and pensions | 62 | - | €615 | +€615 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,664 | €4,136 | +€2,472 | +148.5% |
| Other operating charges | 640/8 | €737 | €1,424 | +€686 | +93.1% |
| Gross operating margin | 9900 | €14,106 | €30,162 | +€16,056 | +113.8% |
| Operating profit (loss) | 9901 | €11,704 | €23,987 | +€12,282 | +104.9% |
| Financial income | 75/76B | €54 | €121 | +€67 | +125.7% |
| Recurring financial income | 75 | €54 | €121 | +€67 | +125.7% |
| Financial charges | 65/66B | €460 | €168 | -€292 | -63.4% |
| Recurring financial charges | 65 | €460 | €168 | -€292 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | €11,298 | €23,940 | +€12,642 | +111.9% |
| Income taxes | 67/77 | €5,012 | €8,773 | +€3,761 | +75.0% |
| Profit (loss) for the period | 9904 | €6,286 | €15,167 | +€8,881 | +141.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,286 | €15,167 | +€8,881 | +141.3% |
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 5 October 2026 via checked.be.