LJLD: 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.
LJLD
Largest movements
- Tangible fixed assets +€18,371
up €18,371 (+20.4%), from €90,187 to €108,558
- Receivables within one year -€6,482
down €6,482 (-8.2%), from €79,192 to €72,711
of which Trade receivables: -€8,095
- Deferred charges and accrued income +€3,967
up €3,967 (+157.9%), from €2,512 to €6,479
- Financial fixed assets +€2,700
new in 2024: €2,700
- Stocks and contracts +€2,325
up €2,325 (+45.4%), from €5,127 to €7,452
- Debts after one year +€25,832
up €25,832 (+34.5%), from €74,777 to €100,609
- Current portion of long-term debt +€8,503
up €8,503 (+70.5%), from €12,064 to €20,567
- Profit (loss) carried forward -€7,895
down €7,895 (-11.9%), from €66,278 to €58,383
- Trade debts -€3,411
no longer reported in 2024 (was €3,411)
- Tax, wage and social debts -€2,696
down €2,696 (-21.5%), from €12,514 to €9,819
of which Taxes: -€4,669
- Depreciation +€6,405
up €6,405 (+42.2%), from €15,162 to €21,567
- Gross operating margin -€2,587
down €2,587 (-4.1%), from €63,045 to €60,457
- Financial charges +€2,331
up €2,331 (+33.6%), from €6,939 to €9,269
- Staff costs -€1,316
down €1,316 (-3.8%), from €35,103 to €33,787
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,554 | €197,900 | +€19,346 | +10.8% |
| Fixed assets | 21/28 | €90,187 | €111,258 | +€21,071 | +23.4% |
| Tangible fixed assets | 22/27 | €90,187 | €108,558 | +€18,371 | +20.4% |
| Land and buildings | 22 | €2,070 | €5,172 | +€3,102 | +149.8% |
| Plant, machinery and equipment | 23 | €85,473 | €92,593 | +€7,120 | +8.3% |
| Furniture and vehicles | 24 | €2,644 | €10,793 | +€8,149 | +308.2% |
| Financial fixed assets | 28 | - | €2,700 | +€2,700 | |
| Current assets | 29/58 | €88,367 | €86,642 | -€1,725 | -2.0% |
| Stocks and contracts in progress | 3 | €5,127 | €7,452 | +€2,325 | +45.4% |
| Stocks | 30/36 | €5,127 | €7,452 | +€2,325 | +45.4% |
| Amounts receivable within one year | 40/41 | €79,192 | €72,711 | -€6,482 | -8.2% |
| Trade receivables | 40 | €9,538 | €1,443 | -€8,095 | -84.9% |
| Other amounts receivable | 41 | €69,655 | €71,268 | +€1,613 | +2.3% |
| Cash at bank and in hand | 54/58 | €1,535 | - | -€1,535 | |
| Deferred charges and accrued income | 490/1 | €2,512 | €6,479 | +€3,967 | +157.9% |
| Total equity and liabilities | 10/49 | €178,554 | €197,900 | +€19,346 | +10.8% |
| Equity | 10/15 | €74,338 | €66,443 | -€7,895 | -10.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €66,278 | €58,383 | -€7,895 | -11.9% |
| Amounts payable | 17/49 | €104,216 | €131,456 | +€27,240 | +26.1% |
| Amounts payable after more than one year | 17 | €74,777 | €100,609 | +€25,832 | +34.5% |
| Financial debts | 170/4 | €74,777 | €100,609 | +€25,832 | +34.5% |
| Amounts payable within one year | 42/48 | €29,439 | €30,633 | +€1,194 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €12,064 | €20,567 | +€8,503 | +70.5% |
| Financial debts | 43 | - | €248 | +€248 | |
| Credit institutions | 430/8 | - | €248 | +€248 | |
| Trade debts | 44 | €3,411 | - | -€3,411 | |
| Suppliers | 440/4 | €3,411 | - | -€3,411 | |
| Taxes, remuneration and social security | 45 | €12,514 | €9,819 | -€2,696 | -21.5% |
| Taxes | 450/3 | €6,950 | €2,281 | -€4,669 | -67.2% |
| Remuneration and social security | 454/9 | €5,564 | €7,537 | +€1,973 | +35.5% |
| Other amounts payable | 47/48 | €1,450 | - | -€1,450 | |
| Accrued charges and deferred income | 492/3 | - | €214 | +€214 | |
| Remuneration, social security and pensions | 62 | €35,103 | €33,787 | -€1,316 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,162 | €21,567 | +€6,405 | +42.2% |
| Other operating charges | 640/8 | €2,470 | €3,096 | +€626 | +25.3% |
| Gross operating margin | 9900 | €63,045 | €60,457 | -€2,587 | -4.1% |
| Operating profit (loss) | 9901 | €10,309 | €2,008 | -€8,302 | -80.5% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €6,939 | €9,269 | +€2,331 | +33.6% |
| Recurring financial charges | 65 | €6,939 | €9,269 | +€2,331 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | €3,374 | -€7,262 | -€10,635 | |
| Income taxes | 67/77 | €370 | €633 | +€263 | +70.9% |
| Profit (loss) for the period | 9904 | €3,003 | -€7,895 | -€10,898 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,003 | -€7,895 | -€10,898 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.