LMJ CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year -€31,637
down €31,637 (-32.0%), from €99,009 to €67,372
of which Trade receivables: -€31,393
- Cash +€2,972
up €2,972 (+1,787%), from €166 to €3,138
mainly Receivables within one year (+€31,637) and Net result for the year (+€5,088)
- Financial fixed assets -€1,200
no longer reported in 2025 (was €1,200)
- Trade debts -€24,654
down €24,654 (-63.1%), from €39,074 to €14,419
of which Bills of exchange payable: -€27,276
- Profit (loss) carried forward +€5,088
up €5,088 (+17.6%), from €28,928 to €34,016
- Other debts -€5,002
no longer reported in 2025 (was €5,002)
- Tax, wage and social debts -€4,526
down €4,526 (-34.5%), from €13,111 to €8,585
of which Taxes: -€7,026
- Gross operating margin +€42,286
up €42,286, from -€36,061 to €6,225
- Other operating charges -€539
down €539 (-59.1%), from €912 to €374
- Depreciation +€385
new in 2025: €385
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 | €100,375 | €71,280 | -€29,095 | -29.0% |
| Fixed assets | 21/28 | €1,200 | €770 | -€430 | -35.8% |
| Tangible fixed assets | 22/27 | - | €770 | +€770 | |
| Furniture and vehicles | 24 | - | €770 | +€770 | |
| Financial fixed assets | 28 | €1,200 | - | -€1,200 | |
| Current assets | 29/58 | €99,175 | €70,510 | -€28,665 | -28.9% |
| Amounts receivable within one year | 40/41 | €99,009 | €67,372 | -€31,637 | -32.0% |
| Trade receivables | 40 | €94,861 | €63,468 | -€31,393 | -33.1% |
| Other amounts receivable | 41 | €4,148 | €3,904 | -€244 | -5.9% |
| Cash at bank and in hand | 54/58 | €166 | €3,138 | +€2,972 | +1,787% |
| Total equity and liabilities | 10/49 | €100,375 | €71,280 | -€29,095 | -29.0% |
| Equity | 10/15 | €43,188 | €48,276 | +€5,088 | +11.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,928 | €34,016 | +€5,088 | +17.6% |
| Amounts payable | 17/49 | €57,187 | €23,004 | -€34,182 | -59.8% |
| Amounts payable within one year | 42/48 | €57,187 | €23,004 | -€34,182 | -59.8% |
| Trade debts | 44 | €39,074 | €14,419 | -€24,654 | -63.1% |
| Suppliers | 440/4 | €5,565 | €8,187 | +€2,622 | +47.1% |
| Bills of exchange payable | 441 | €33,509 | €6,232 | -€27,276 | -81.4% |
| Taxes, remuneration and social security | 45 | €13,111 | €8,585 | -€4,526 | -34.5% |
| Taxes | 450/3 | €13,111 | €6,085 | -€7,026 | -53.6% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €5,002 | - | -€5,002 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €385 | +€385 | |
| Other operating charges | 640/8 | €912 | €374 | -€539 | -59.1% |
| Gross operating margin | 9900 | -€36,061 | €6,225 | +€42,286 | |
| Operating profit (loss) | 9901 | -€36,974 | €5,466 | +€42,440 | |
| Financial charges | 65/66B | €144 | €142 | -€2 | -1.1% |
| Recurring financial charges | 65 | €144 | €142 | -€2 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€37,117 | €5,325 | +€42,442 | |
| Income taxes | 67/77 | - | €237 | +€237 | |
| Profit (loss) for the period | 9904 | -€37,117 | €5,088 | +€42,205 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,117 | €5,088 | +€42,205 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.