LJP: 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.
LJP
Largest movements
- Receivables within one year +€7,923
up €7,923 (+139%), from €5,709 to €13,632
of which Other amounts receivable: +€9,250
- Cash -€1,146
down €1,146 (-97.0%), from €1,182 to €36
mainly Receivables within one year (-€7,923) and Trade debts (-€710)
- Tangible fixed assets -€311
down €311 (-28.6%), from €1,087 to €776
- Profit (loss) carried forward +€7,715
up €7,715 (+4.1%), from -€187,696 to -€179,981
- Trade debts -€710
no longer reported in 2024 (was €710)
- Other debts -€535
no longer reported in 2024 (was €535)
- Other operating charges -€1,084
down €1,084 (-54.9%), from €1,976 to €892
- Gross operating margin -€289
down €289 (-3.1%), from €9,201 to €8,912
- Financial charges -€219
no longer reported in 2024 (was €219)
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.
Derived cash bridge
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 | €8,644 | €15,114 | +€6,470 | +74.8% |
| Fixed assets | 21/28 | €1,582 | €1,271 | -€311 | -19.7% |
| Tangible fixed assets | 22/27 | €1,087 | €776 | -€311 | -28.6% |
| Furniture and vehicles | 24 | €1,087 | €776 | -€311 | -28.6% |
| Financial fixed assets | 28 | €495 | €495 | = | 0.0% |
| Current assets | 29/58 | €7,062 | €13,843 | +€6,781 | +96.0% |
| Amounts receivable within one year | 40/41 | €5,709 | €13,632 | +€7,923 | +139% |
| Trade receivables | 40 | €5,709 | €4,382 | -€1,327 | -23.2% |
| Other amounts receivable | 41 | - | €9,250 | +€9,250 | |
| Cash at bank and in hand | 54/58 | €1,182 | €36 | -€1,146 | -97.0% |
| Deferred charges and accrued income | 490/1 | €171 | €175 | +€4 | +2.3% |
| Total equity and liabilities | 10/49 | €8,644 | €15,114 | +€6,470 | +74.8% |
| Equity | 10/15 | -€162,696 | -€154,981 | +€7,715 | +4.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€187,696 | -€179,981 | +€7,715 | +4.1% |
| Amounts payable | 17/49 | €171,340 | €170,095 | -€1,245 | -0.7% |
| Amounts payable after more than one year | 17 | €170,095 | €170,095 | = | 0.0% |
| Financial debts | 170/4 | €170,095 | €170,095 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,245 | - | -€1,245 | |
| Trade debts | 44 | €710 | - | -€710 | |
| Suppliers | 440/4 | €710 | - | -€710 | |
| Other amounts payable | 47/48 | €535 | - | -€535 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €311 | €311 | = | 0.0% |
| Other operating charges | 640/8 | €1,976 | €892 | -€1,084 | -54.9% |
| Gross operating margin | 9900 | €9,201 | €8,912 | -€289 | -3.1% |
| Operating profit (loss) | 9901 | €6,914 | €7,709 | +€795 | +11.5% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €219 | - | -€219 | |
| Recurring financial charges | 65 | €219 | - | -€219 | |
| Profit (loss) for the period before taxes | 9903 | €6,695 | €7,715 | +€1,020 | +15.2% |
| Profit (loss) for the period | 9904 | €6,695 | €7,715 | +€1,020 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,695 | €7,715 | +€1,020 | +15.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.