LJS: 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.
LJS
Largest movements
- Receivables within one year +€221,768
up €221,768 (+195%), from €113,829 to €335,597
of which Trade receivables: +€169,886
- Tangible fixed assets +€90,114
up €90,114 (+125%), from €72,043 to €162,158
of which Land and buildings: +€87,219
- Stocks and contracts -€5,760
down €5,760 (-33.7%), from €17,111 to €11,350
- Debts after one year +€147,864
new in 2024: €147,864
- Trade debts +€147,313
up €147,313 (+217%), from €68,007 to €215,321
- Profit (loss) carried forward +€68,741
up €68,741 (+153%), from €44,815 to €113,555
- Advances received -€60,688
down €60,688 (-93.8%), from €64,688 to €4,000
- Other debts -€16,215
no longer reported in 2024 (was €16,215)
- Gross operating margin +€155,119
up €155,119 (+2,029%), from €7,646 to €162,765
- Staff costs +€38,690
new in 2024: €38,690
- Taxes +€27,126
up €27,126 (+10,175%), from €267 to €27,393
- Depreciation +€4,846
up €4,846 (+40.5%), from €11,966 to €16,812
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 | €218,150 | €526,341 | +€308,191 | +141% |
| Fixed assets | 21/28 | €73,626 | €163,740 | +€90,114 | +122% |
| Tangible fixed assets | 22/27 | €72,043 | €162,158 | +€90,114 | +125% |
| Land and buildings | 22 | €40,192 | €127,411 | +€87,219 | +217% |
| Plant, machinery and equipment | 23 | €3,069 | €1,651 | -€1,418 | -46.2% |
| Furniture and vehicles | 24 | €28,783 | €33,096 | +€4,313 | +15.0% |
| Financial fixed assets | 28 | €1,583 | €1,583 | = | 0.0% |
| Current assets | 29/58 | €144,524 | €362,601 | +€218,077 | +151% |
| Stocks and contracts in progress | 3 | €17,111 | €11,350 | -€5,760 | -33.7% |
| Stocks | 30/36 | €17,111 | €11,350 | -€5,760 | -33.7% |
| Amounts receivable within one year | 40/41 | €113,829 | €335,597 | +€221,768 | +195% |
| Trade receivables | 40 | €106,562 | €276,448 | +€169,886 | +159% |
| Other amounts receivable | 41 | €7,266 | €59,149 | +€51,882 | +714% |
| Cash at bank and in hand | 54/58 | €13,584 | €14,054 | +€470 | +3.5% |
| Deferred charges and accrued income | 490/1 | - | €1,599 | +€1,599 | |
| Total equity and liabilities | 10/49 | €218,150 | €526,341 | +€308,191 | +141% |
| Equity | 10/15 | €46,815 | €115,555 | +€68,741 | +147% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €44,815 | €113,555 | +€68,741 | +153% |
| Amounts payable | 17/49 | €171,335 | €410,785 | +€239,450 | +140% |
| Amounts payable after more than one year | 17 | - | €147,864 | +€147,864 | |
| Financial debts | 170/4 | - | €147,864 | +€147,864 | |
| Amounts payable within one year | 42/48 | €171,335 | €262,922 | +€91,587 | +53.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,842 | +€5,842 | |
| Trade debts | 44 | €68,007 | €215,321 | +€147,313 | +217% |
| Suppliers | 440/4 | €68,007 | €215,321 | +€147,313 | +217% |
| Advances received on contracts in progress | 46 | €64,688 | €4,000 | -€60,688 | -93.8% |
| Taxes, remuneration and social security | 45 | €22,425 | €37,759 | +€15,334 | +68.4% |
| Taxes | 450/3 | €22,425 | €33,037 | +€10,612 | +47.3% |
| Remuneration and social security | 454/9 | - | €4,723 | +€4,723 | |
| Other amounts payable | 47/48 | €16,215 | - | -€16,215 | |
| Remuneration, social security and pensions | 62 | - | €38,690 | +€38,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,966 | €16,812 | +€4,846 | +40.5% |
| Other operating charges | 640/8 | €4,562 | €3,764 | -€798 | -17.5% |
| Gross operating margin | 9900 | €7,646 | €162,765 | +€155,119 | +2,029% |
| Operating profit (loss) | 9901 | -€8,882 | €103,500 | +€112,382 | |
| Financial income | 75/76B | €842 | €2,130 | +€1,288 | +153% |
| Recurring financial income | 75 | €842 | €2,130 | +€1,288 | +153% |
| Financial charges | 65/66B | €8,019 | €9,497 | +€1,477 | +18.4% |
| Recurring financial charges | 65 | €8,019 | €9,497 | +€1,477 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,059 | €96,133 | +€112,192 | |
| Income taxes | 67/77 | €267 | €27,393 | +€27,126 | +10,175% |
| Profit (loss) for the period | 9904 | -€16,326 | €68,741 | +€85,066 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,326 | €68,741 | +€85,066 |
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 14 October 2026 via checked.be.