LMJ: what changed
What changed
LMJ
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€9,383
2024 · €2,502+€6,882
Equity
€13,335
2024 · €3,952+€9,383
Cash
€26,604
2024 · €7,391+€19,213
Balance sheet total
€379,061
2024 · €383,427-€4,366
Largest movements
Assets
- Tangible fixed assets -€23,610
down €23,610 (-6.3%), from €374,861 to €351,251
- Cash +€19,213
up €19,213 (+260%), from €7,391 to €26,604
mainly Depreciation (+€23,610) and Net result for the year (+€9,383)
Equity and liabilities
- Debts after one year -€16,192
down €16,192 (-6.1%), from €263,591 to €247,398
- Profit (loss) carried forward +€9,383
up €9,383 (+56.9%), from -€16,499 to -€7,116
Income statement
- Turnover +€8,664
up €8,664 (+19.4%), from €44,742 to €53,406
- Gross operating margin +€6,667
up €6,667 (+15.8%), from €42,231 to €48,898
- Purchases and services +€1,406
up €1,406 (+45.4%), from €3,101 to €4,508
- Financial charges -€758
down €758 (-5.7%), from €13,355 to €12,597
- Other operating charges +€580
up €580 (+20.6%), from €2,812 to €3,392
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€2,502
Gross operating margin
+€6,667
Other operating charges
-€580
Financial income
+€17
Financial charges
+€758
Taxes
+€20
Result 2025
€9,383
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€36,056
Investment
€0
Financing
-€16,843
Cash 2024
€7,391
From operations (derived)
+€36,056
Net result for the year
+€9,383
Depreciation
+€23,610
Receivables within one year
+€88
Deferred charges and accrued income
-€119
Trade debts
+€479
Accrued charges and deferred income
+€2,615
Financing
-€16,843
Debts after one year
-€16,192
Current portion of long-term debt
-€651
Cash 2025
€26,604
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €383,427 | €379,061 | -€4,366 | -1.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €374,861 | €351,251 | -€23,610 | -6.3% |
| Tangible fixed assets | 22/27 | €374,861 | €351,251 | -€23,610 | -6.3% |
| Land and buildings | 22 | €374,861 | €351,251 | -€23,610 | -6.3% |
| Current assets | 29/58 | €8,566 | €27,810 | +€19,244 | +225% |
| Amounts receivable within one year | 40/41 | €114 | €25 | -€88 | -77.6% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €114 | €25 | -€88 | -77.6% |
| Cash at bank and in hand | 54/58 | €7,391 | €26,604 | +€19,213 | +260% |
| Deferred charges and accrued income | 490/1 | €1,061 | €1,180 | +€119 | +11.2% |
| Total equity and liabilities | 10/49 | €383,427 | €379,061 | -€4,366 | -1.1% |
| Equity | 10/15 | €3,952 | €13,335 | +€9,383 | +237% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,499 | -€7,116 | +€9,383 | +56.9% |
| Amounts payable | 17/49 | €379,475 | €365,725 | -€13,750 | -3.6% |
| Amounts payable after more than one year | 17 | €263,591 | €247,398 | -€16,192 | -6.1% |
| Financial debts | 170/4 | €263,591 | €247,398 | -€16,192 | -6.1% |
| Amounts payable within one year | 42/48 | €113,268 | €113,096 | -€172 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €15,520 | €14,869 | -€651 | -4.2% |
| Trade debts | 44 | €0 | €479 | +€479 | |
| Suppliers | 440/4 | €0 | €479 | +€479 | |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €97,749 | €97,749 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,616 | €5,231 | +€2,615 | +99.9% |
| Turnover | 70 | €44,742 | €53,406 | +€8,664 | +19.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,101 | €4,508 | +€1,406 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,610 | €23,610 | = | 0.0% |
| Other operating charges | 640/8 | €2,812 | €3,392 | +€580 | +20.6% |
| Gross operating margin | 9900 | €42,231 | €48,898 | +€6,667 | +15.8% |
| Operating profit (loss) | 9901 | €15,809 | €21,896 | +€6,087 | +38.5% |
| Financial income | 75/76B | €68 | €85 | +€17 | +24.5% |
| Recurring financial income | 75 | €68 | €85 | +€17 | +24.5% |
| Financial charges | 65/66B | €13,355 | €12,597 | -€758 | -5.7% |
| Recurring financial charges | 65 | €13,355 | €12,597 | -€758 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €2,522 | €9,383 | +€6,861 | +272% |
| Income taxes | 67/77 | €20 | €0 | -€20 | -100% |
| Profit (loss) for the period | 9904 | €2,502 | €9,383 | +€6,882 | +275% |
| Profit (loss) for the period to be appropriated | 9905 | €2,502 | €9,383 | +€6,882 | +275% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.