LJV 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.
LJV Consult
Largest movements
- Cash -€2,740
down €2,740 (-42.6%), from €6,429 to €3,690
mainly Trade debts (-€6,914) and Net result for the year (-€4,387)
- Tangible fixed assets -€891
down €891 (-21.0%), from €4,241 to €3,350
- Receivables within one year +€748
up €748 (+36.9%), from €2,025 to €2,772
of which Trade receivables: +€467
- Tax, wage and social debts +€8,318
up €8,318 (+780%), from €1,066 to €9,384
of which Taxes: +€7,252
- Trade debts -€6,914
no longer reported in 2024 (was €6,914)
- Profit (loss) carried forward -€4,387
down €4,387, from €1,399 to -€2,988
- Taxes +€1,066
new in 2024: €1,066
- Depreciation +€678
up €678 (+318%), from €213 to €891
- Gross operating margin +€204
up €204 (+7.9%), from -€2,579 to -€2,375
- Other operating charges -€63
down €63 (-50.2%), from €125 to €62
- Financial income +€51
new in 2024: €51
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 | €12,746 | €9,812 | -€2,934 | -23.0% |
| Fixed assets | 21/28 | €4,241 | €3,350 | -€891 | -21.0% |
| Tangible fixed assets | 22/27 | €4,241 | €3,350 | -€891 | -21.0% |
| Furniture and vehicles | 24 | €4,241 | €3,350 | -€891 | -21.0% |
| Current assets | 29/58 | €8,505 | €6,462 | -€2,043 | -24.0% |
| Amounts receivable within one year | 40/41 | €2,025 | €2,772 | +€748 | +36.9% |
| Trade receivables | 40 | €2,022 | €2,489 | +€467 | +23.1% |
| Other amounts receivable | 41 | €3 | €283 | +€280 | +9,158% |
| Cash at bank and in hand | 54/58 | €6,429 | €3,690 | -€2,740 | -42.6% |
| Deferred charges and accrued income | 490/1 | €51 | - | -€51 | |
| Total equity and liabilities | 10/49 | €12,746 | €9,812 | -€2,934 | -23.0% |
| Equity | 10/15 | €4,399 | €12 | -€4,387 | -99.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,399 | -€2,988 | -€4,387 | |
| Amounts payable | 17/49 | €8,347 | €9,800 | +€1,454 | +17.4% |
| Amounts payable within one year | 42/48 | €8,347 | €9,800 | +€1,454 | +17.4% |
| Trade debts | 44 | €6,914 | - | -€6,914 | |
| Suppliers | 440/4 | €6,914 | - | -€6,914 | |
| Taxes, remuneration and social security | 45 | €1,066 | €9,384 | +€8,318 | +780% |
| Taxes | 450/3 | €1,066 | €8,318 | +€7,252 | +680% |
| Remuneration and social security | 454/9 | - | €1,066 | +€1,066 | |
| Other amounts payable | 47/48 | €367 | €417 | +€49 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213 | €891 | +€678 | +318% |
| Other operating charges | 640/8 | €125 | €62 | -€63 | -50.2% |
| Gross operating margin | 9900 | -€2,579 | -€2,375 | +€204 | +7.9% |
| Operating profit (loss) | 9901 | -€2,916 | -€3,327 | -€411 | -14.1% |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Financial charges | 65/66B | €38 | €45 | +€7 | +17.6% |
| Recurring financial charges | 65 | €38 | €45 | +€7 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,954 | -€3,322 | -€367 | -12.4% |
| Income taxes | 67/77 | - | €1,066 | +€1,066 | |
| Profit (loss) for the period | 9904 | -€2,954 | -€4,387 | -€1,433 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,954 | -€4,387 | -€1,433 | -48.5% |
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 26 October 2026 via checked.be.