LJNC: 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.
LJNC
Largest movements
- Financial fixed assets +€200,000
up €200,000 (+4,351%), from €4,596 to €204,596
- Current assets -€44,490
down €44,490 (-45.6%), from €97,552 to €53,062
of which Receivables within one year: -€31,747
- Tangible fixed assets -€16,989
down €16,989 (-3.0%), from €564,347 to €547,358
- Debts +€216,106
up €216,106 (+220%), from €98,239 to €314,345
- Equity -€77,585
down €77,585 (-13.7%), from €568,256 to €490,671
of which Profit (loss) carried forward: -€77,585
- Gross operating margin -€129,927
down €129,927, from €34,924 to -€95,003
- Financial income +€77,200
new in 2022: €77,200
- Other operating charges +€6,557
new in 2022: €6,557
- Staff costs +€5,458
new in 2022: €5,458
- Financial charges +€2,487
new in 2022: €2,487
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €666,495 | €805,016 | +€138,521 | +20.8% |
| Fixed assets | 21/28 | €568,943 | €751,954 | +€183,011 | +32.2% |
| Tangible fixed assets | 22/27 | €564,347 | €547,358 | -€16,989 | -3.0% |
| Land and buildings | 22 | - | €413,042 | +€413,042 | |
| Plant, machinery and equipment | 23 | - | €102,439 | +€102,439 | |
| Furniture and vehicles | 24 | - | €4,468 | +€4,468 | |
| Other tangible fixed assets | 26 | - | €27,408 | +€27,408 | |
| Financial fixed assets | 28 | €4,596 | €204,596 | +€200,000 | +4,351% |
| Current assets | 29/58 | €97,552 | €53,062 | -€44,490 | -45.6% |
| Amounts receivable within one year | 40/41 | €61,471 | €29,724 | -€31,747 | -51.6% |
| Trade receivables | 40 | - | €11,593 | +€11,593 | |
| Other amounts receivable | 41 | - | €18,132 | +€18,132 | |
| Cash at bank and in hand | 54/58 | €26,822 | €16,954 | -€9,868 | -36.8% |
| Deferred charges and accrued income | 490/1 | - | €6,384 | +€6,384 | |
| Total equity and liabilities | 10/49 | €666,495 | €805,016 | +€138,521 | +20.8% |
| Equity | 10/15 | €568,256 | €490,671 | -€77,585 | -13.7% |
| Contributions | 10/11 | - | €80,050 | +€80,050 | |
| Reserves | 13 | €902,255 | €902,255 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €8,010 | +€8,010 | |
| Other | 1319 | - | €8,010 | +€8,010 | |
| Tax-exempt reserves | 132 | - | €2,215 | +€2,215 | |
| Distributable reserves | 133 | - | €892,029 | +€892,029 | |
| Profit (loss) carried forward | 14 | -€414,048 | -€491,634 | -€77,585 | -18.7% |
| Amounts payable | 17/49 | €98,239 | €314,345 | +€216,106 | +220% |
| Amounts payable within one year | 42/48 | €84,537 | €314,345 | +€229,809 | +272% |
| Trade debts | 44 | €1,803 | €646 | -€1,157 | -64.2% |
| Suppliers | 440/4 | - | €646 | +€646 | |
| Taxes, remuneration and social security | 45 | - | €664 | +€664 | |
| Taxes | 450/3 | - | €664 | +€664 | |
| Other amounts payable | 47/48 | - | €313,035 | +€313,035 | |
| Remuneration, social security and pensions | 62 | - | €5,458 | +€5,458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,138 | €44,987 | +€850 | +1.9% |
| Other operating charges | 640/8 | - | €6,557 | +€6,557 | |
| Gross operating margin | 9900 | €34,924 | -€95,003 | -€129,927 | |
| Operating profit (loss) | 9901 | -€23,983 | -€152,005 | -€128,022 | -534% |
| Financial income | 75/76B | - | €77,200 | +€77,200 | |
| Recurring financial income | 75 | €461 | €77,200 | +€76,739 | +16,653% |
| Financial charges | 65/66B | - | €2,487 | +€2,487 | |
| Recurring financial charges | 65 | €4,810 | €2,487 | -€2,323 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,333 | -€77,292 | -€48,959 | -173% |
| Income taxes | 67/77 | €371 | €293 | -€78 | -20.9% |
| Profit (loss) for the period | 9904 | -€28,703 | -€77,585 | -€48,882 | -170% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,703 | -€77,585 | -€48,882 | -170% |
Source: filed annual accounts (NBB), financial years ended 31 March 2021 and 31 March 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.