LMJ.COM: what changed
Two fiscal 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.COM
Largest movements
- Receivables within one year -€19,631
down €19,631 (-19.1%), from €103,027 to €83,395
of which Other amounts receivable: -€26,627
- Tangible fixed assets -€9,201
down €9,201 (-9.8%), from €94,294 to €85,093
- Cash -€3,817
down €3,817 (-7.2%), from €53,095 to €49,278
mainly Contributions, distributions and other (-€36,714) and Tax, wage and social debts (-€20,719)
- Tax, wage and social debts -€20,719
down €20,719 (-73.4%), from €28,226 to €7,506
of which Taxes: -€18,323
- Other debts -€14,322
down €14,322 (-28.1%), from €51,036 to €36,714
- Gross operating margin -€14,255
down €14,255 (-19.0%), from €75,131 to €60,877
- Taxes -€2,759
down €2,759 (-13.6%), from €20,351 to €17,592
- Financial income -€1,191
down €1,191 (-20.0%), from €5,947 to €4,757
- Financial charges +€972
up €972 (+1940.6%), from €50 to €1,022
- Other operating charges +€961
up €961 (+248.1%), from €387 to €1,348
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.
Cash bridge derived
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 | €250,823 | €218,122 | -€32,702 | -13.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €94,649 | €85,449 | -€9,201 | -9.7% |
| Tangible fixed assets | 22/27 | €94,294 | €85,093 | -€9,201 | -9.8% |
| Land and buildings | 22 | €87,531 | €83,592 | -€3,940 | -4.5% |
| Plant, machinery and equipment | 23 | €2,193 | €1,134 | -€1,060 | -48.3% |
| Furniture and vehicles | 24 | €4,569 | €368 | -€4,202 | -92.0% |
| Financial fixed assets | 28 | €356 | €356 | = | 0.0% |
| Current assets | 29/58 | €156,174 | €132,673 | -€23,501 | -15.0% |
| Amounts receivable within one year | 40/41 | €103,027 | €83,395 | -€19,631 | -19.1% |
| Trade receivables | 40 | €11,979 | €18,975 | +€6,996 | +58.4% |
| Other amounts receivable | 41 | €91,048 | €64,421 | -€26,627 | -29.2% |
| Cash at bank and in hand | 54/58 | €53,095 | €49,278 | -€3,817 | -7.2% |
| Deferred charges and accrued income | 490/1 | €53 | - | -€53 | |
| Total equity and liabilities | 10/49 | €250,823 | €218,122 | -€32,702 | -13.0% |
| Equity | 10/15 | €167,084 | €167,084 | = | 0.0% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €16,803 | €16,803 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €9,803 | €9,803 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,682 | €137,682 | = | 0.0% |
| Amounts payable | 17/49 | €83,739 | €51,037 | -€32,702 | -39.1% |
| Amounts payable within one year | 42/48 | €83,739 | €51,037 | -€32,702 | -39.1% |
| Trade debts | 44 | €4,477 | €6,816 | +€2,339 | +52.3% |
| Suppliers | 440/4 | €4,477 | €6,816 | +€2,339 | +52.3% |
| Taxes, remuneration and social security | 45 | €28,226 | €7,506 | -€20,719 | -73.4% |
| Taxes | 450/3 | €25,829 | €7,506 | -€18,323 | -70.9% |
| Remuneration and social security | 454/9 | €2,396 | - | -€2,396 | |
| Other amounts payable | 47/48 | €51,036 | €36,714 | -€14,322 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,254 | €8,956 | -€298 | -3.2% |
| Other operating charges | 640/8 | €387 | €1,348 | +€961 | +248.1% |
| Gross operating margin | 9900 | €75,131 | €60,877 | -€14,255 | -19.0% |
| Operating profit (loss) | 9901 | €65,490 | €50,572 | -€14,918 | -22.8% |
| Financial income | 75/76B | €5,947 | €4,757 | -€1,191 | -20.0% |
| Recurring financial income | 75 | €5,947 | €4,757 | -€1,191 | -20.0% |
| Financial charges | 65/66B | €50 | €1,022 | +€972 | +1940.6% |
| Recurring financial charges | 65 | €50 | €1,022 | +€972 | +1940.6% |
| Profit (loss) for the period before taxes | 9903 | €71,387 | €54,307 | -€17,081 | -23.9% |
| Income taxes | 67/77 | €20,351 | €17,592 | -€2,759 | -13.6% |
| Profit (loss) for the period | 9904 | €51,036 | €36,714 | -€14,322 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,036 | €36,714 | -€14,322 | -28.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.