LJS Consult: 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 Consult
Largest movements
- Receivables within one year +€25,000
up €25,000 (+66.2%), from €37,790 to €62,790
of which Trade receivables: +€25,000
- Profit (loss) carried forward +€23,329
up €23,329 (+143%), from €16,268 to €39,597
- Other debts -€8,449
down €8,449 (-2.4%), from €348,215 to €339,766
- Tax, wage and social debts +€5,385
up €5,385 (+56.4%), from €9,552 to €14,937
- Trade debts +€5,239
up €5,239 (+60.6%), from €8,651 to €13,890
- Depreciation -€9,069
down €9,069 (-28.5%), from €31,867 to €22,798
- Gross operating margin +€6,354
up €6,354 (+12.6%), from €50,601 to €56,955
- Taxes +€3,809
up €3,809 (+77.9%), from €4,887 to €8,696
- Other operating charges +€1,682
up €1,682 (+489%), from €344 to €2,026
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 | €426,286 | €451,790 | +€25,504 | +6.0% |
| Fixed assets | 21/28 | €388,473 | €388,935 | +€462 | +0.1% |
| Tangible fixed assets | 22/27 | €388,473 | €388,935 | +€462 | +0.1% |
| Land and buildings | 22 | €311,043 | €291,452 | -€19,592 | -6.3% |
| Plant, machinery and equipment | 23 | €77,429 | €97,483 | +€20,054 | +25.9% |
| Current assets | 29/58 | €37,813 | €62,855 | +€25,042 | +66.2% |
| Amounts receivable within one year | 40/41 | €37,790 | €62,790 | +€25,000 | +66.2% |
| Trade receivables | 40 | €26,210 | €51,210 | +€25,000 | +95.4% |
| Other amounts receivable | 41 | €11,580 | €11,580 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24 | €65 | +€42 | +178% |
| Total equity and liabilities | 10/49 | €426,286 | €451,790 | +€25,504 | +6.0% |
| Equity | 10/15 | €34,868 | €58,197 | +€23,329 | +66.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,268 | €39,597 | +€23,329 | +143% |
| Amounts payable | 17/49 | €391,418 | €393,593 | +€2,175 | +0.6% |
| Amounts payable within one year | 42/48 | €391,418 | €393,593 | +€2,175 | +0.6% |
| Trade debts | 44 | €8,651 | €13,890 | +€5,239 | +60.6% |
| Suppliers | 440/4 | €8,651 | €13,890 | +€5,239 | +60.6% |
| Advances received on contracts in progress | 46 | €25,000 | €25,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,552 | €14,937 | +€5,385 | +56.4% |
| Taxes | 450/3 | €9,552 | €14,937 | +€5,385 | +56.4% |
| Other amounts payable | 47/48 | €348,215 | €339,766 | -€8,449 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,867 | €22,798 | -€9,069 | -28.5% |
| Other operating charges | 640/8 | €344 | €2,026 | +€1,682 | +489% |
| Gross operating margin | 9900 | €50,601 | €56,955 | +€6,354 | +12.6% |
| Operating profit (loss) | 9901 | €18,390 | €32,131 | +€13,741 | +74.7% |
| Financial charges | 65/66B | €78 | €106 | +€28 | +35.7% |
| Recurring financial charges | 65 | €78 | €106 | +€28 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | €18,312 | €32,026 | +€13,713 | +74.9% |
| Income taxes | 67/77 | €4,887 | €8,696 | +€3,809 | +77.9% |
| Profit (loss) for the period | 9904 | €13,425 | €23,329 | +€9,904 | +73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,425 | €23,329 | +€9,904 | +73.8% |
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.