LMJ CHICKEN: 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.
LMJ CHICKEN
Largest movements
- Tangible fixed assets -€52,835
down €52,835 (-55.3%), from €95,573 to €42,738
of which Other tangible fixed assets: -€56,175
- Formation expenses -€1,412
down €1,412 (-56.3%), from €2,506 to €1,095
- Deferred charges and accrued income +€1,403
up €1,403 (+881%), from €159 to €1,562
- Profit (loss) carried forward -€149,307
down €149,307 (-35.5%), from -€420,868 to -€570,176
- Debts after one year +€77,749
up €77,749 (+17.7%), from €440,021 to €517,770
of which Other amounts payable: +€101,416
- Tax, wage and social debts +€12,350
up €12,350 (+264%), from €4,675 to €17,025
of which Remuneration and social security: +€14,068
- Trade debts +€11,370
up €11,370 (+45.4%), from €25,061 to €36,431
- Current portion of long-term debt -€6,534
down €6,534 (-20.8%), from €31,412 to €24,878
- Other operating charges +€66,777
up €66,777 (+11,510%), from €580 to €67,357
- Staff costs +€56,012
up €56,012, from €0 to €56,012
- Financial charges +€8,329
up €8,329 (+67.0%), from €12,425 to €20,754
- Depreciation +€7,538
up €7,538 (+506%), from €1,491 to €9,029
- Gross operating margin +€6,807
up €6,807 (+86.0%), from -€7,917 to -€1,110
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,301 | €48,125 | -€52,176 | -52.0% |
| Formation expenses | 20 | €2,506 | €1,095 | -€1,412 | -56.3% |
| Fixed assets | 21/28 | €96,573 | €43,738 | -€52,835 | -54.7% |
| Tangible fixed assets | 22/27 | €95,573 | €42,738 | -€52,835 | -55.3% |
| Plant, machinery and equipment | 23 | €17,224 | €14,015 | -€3,208 | -18.6% |
| Furniture and vehicles | 24 | €14,730 | €21,278 | +€6,548 | +44.5% |
| Other tangible fixed assets | 26 | €63,619 | €7,445 | -€56,175 | -88.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,222 | €3,292 | +€2,071 | +169% |
| Amounts receivable within one year | 40/41 | €617 | €1,169 | +€552 | +89.4% |
| Trade receivables | 40 | €617 | €509 | -€108 | -17.6% |
| Other amounts receivable | 41 | - | €660 | +€660 | |
| Cash at bank and in hand | 54/58 | €445 | €562 | +€116 | +26.0% |
| Deferred charges and accrued income | 490/1 | €159 | €1,562 | +€1,403 | +881% |
| Total equity and liabilities | 10/49 | €100,301 | €48,125 | -€52,176 | -52.0% |
| Equity | 10/15 | -€400,868 | -€550,176 | -€149,307 | -37.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€420,868 | -€570,176 | -€149,307 | -35.5% |
| Amounts payable | 17/49 | €501,169 | €598,300 | +€97,131 | +19.4% |
| Amounts payable after more than one year | 17 | €440,021 | €517,770 | +€77,749 | +17.7% |
| Financial debts | 170/4 | €69,216 | €45,548 | -€23,667 | -34.2% |
| Other amounts payable | 178/9 | €370,805 | €472,221 | +€101,416 | +27.4% |
| Amounts payable within one year | 42/48 | €61,149 | €78,335 | +€17,186 | +28.1% |
| Current portion of amounts payable after more than one year | 42 | €31,412 | €24,878 | -€6,534 | -20.8% |
| Trade debts | 44 | €25,061 | €36,431 | +€11,370 | +45.4% |
| Suppliers | 440/4 | €25,061 | €36,431 | +€11,370 | +45.4% |
| Taxes, remuneration and social security | 45 | €4,675 | €17,025 | +€12,350 | +264% |
| Taxes | 450/3 | €1,719 | €1 | -€1,718 | -100.0% |
| Remuneration and social security | 454/9 | €2,956 | €17,024 | +€14,068 | +476% |
| Accrued charges and deferred income | 492/3 | - | €2,196 | +€2,196 | |
| Remuneration, social security and pensions | 62 | €0 | €56,012 | +€56,012 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,491 | €9,029 | +€7,538 | +506% |
| Other operating charges | 640/8 | €580 | €67,357 | +€66,777 | +11,510% |
| Gross operating margin | 9900 | -€7,917 | -€1,110 | +€6,807 | +86.0% |
| Operating profit (loss) | 9901 | -€9,988 | -€133,508 | -€123,520 | -1,237% |
| Financial income | 75/76B | €3,158 | €4,955 | +€1,797 | +56.9% |
| Recurring financial income | 75 | €3,158 | €4,955 | +€1,797 | +56.9% |
| Financial charges | 65/66B | €12,425 | €20,754 | +€8,329 | +67.0% |
| Recurring financial charges | 65 | €12,425 | €20,754 | +€8,329 | +67.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,255 | -€149,307 | -€130,052 | -675% |
| Profit (loss) for the period | 9904 | -€19,255 | -€149,307 | -€130,052 | -675% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,255 | -€149,307 | -€130,052 | -675% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.