LMJ IMMO: 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 IMMO
Largest movements
- Cash -€12,867
down €12,867 (-96.1%), from €13,386 to €520
mainly Net result for the year (-€7,379) and Current portion of long-term debt (-€3,606)
- Tangible fixed assets -€5,147
no longer reported in 2022 (was €5,147)
- Receivables within one year -€3,517
down €3,517 (-20.4%), from €17,237 to €13,721
of which Other amounts receivable: -€8,963
- Deferred charges and accrued income +€1,504
new in 2022: €1,504
- Profit (loss) carried forward -€7,379
down €7,379, from €1,189 to -€6,190
- Current portion of long-term debt -€3,606
down €3,606 (-65.8%), from €5,480 to €1,874
- Trade debts -€3,386
down €3,386 (-59.4%), from €5,703 to €2,317
- Tax, wage and social debts -€2,571
down €2,571 (-40.7%), from €6,322 to €3,751
of which Taxes: -€4,171
- Debts after one year -€1,874
no longer reported in 2022 (was €1,874)
- Gross operating margin +€13,368
up €13,368 (+98.0%), from -€13,640 to -€272
- Other operating charges -€660
down €660 (-34.3%), from €1,923 to €1,263
- Taxes -€362
down €362 (-69.4%), from €522 to €159
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,771 | €15,745 | -€20,026 | -56.0% |
| Fixed assets | 21/28 | €5,147 | - | -€5,147 | |
| Tangible fixed assets | 22/27 | €5,147 | - | -€5,147 | |
| Leasing and similar rights | 25 | €5,147 | - | -€5,147 | |
| Current assets | 29/58 | €30,624 | €15,745 | -€14,879 | -48.6% |
| Amounts receivable within one year | 40/41 | €17,237 | €13,721 | -€3,517 | -20.4% |
| Trade receivables | 40 | €2,866 | €8,312 | +€5,447 | +190.1% |
| Other amounts receivable | 41 | €14,372 | €5,408 | -€8,963 | -62.4% |
| Cash at bank and in hand | 54/58 | €13,386 | €520 | -€12,867 | -96.1% |
| Deferred charges and accrued income | 490/1 | - | €1,504 | +€1,504 | |
| Total equity and liabilities | 10/49 | €35,771 | €15,745 | -€20,026 | -56.0% |
| Equity | 10/15 | €9,249 | €1,870 | -€7,379 | -79.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €1,189 | -€6,190 | -€7,379 | |
| Amounts payable | 17/49 | €26,522 | €13,875 | -€12,647 | -47.7% |
| Amounts payable after more than one year | 17 | €1,874 | - | -€1,874 | |
| Financial debts | 170/4 | €1,874 | - | -€1,874 | |
| Amounts payable within one year | 42/48 | €24,648 | €13,875 | -€10,773 | -43.7% |
| Current portion of amounts payable after more than one year | 42 | €5,480 | €1,874 | -€3,606 | -65.8% |
| Trade debts | 44 | €5,703 | €2,317 | -€3,386 | -59.4% |
| Suppliers | 440/4 | €5,703 | €2,317 | -€3,386 | -59.4% |
| Taxes, remuneration and social security | 45 | €6,322 | €3,751 | -€2,571 | -40.7% |
| Taxes | 450/3 | €6,322 | €2,151 | -€4,171 | -66.0% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €7,143 | €5,933 | -€1,210 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,147 | €5,147 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,923 | €1,263 | -€660 | -34.3% |
| Gross operating margin | 9900 | -€13,640 | -€272 | +€13,368 | +98.0% |
| Operating profit (loss) | 9901 | -€20,710 | -€6,683 | +€14,028 | +67.7% |
| Financial charges | 65/66B | €651 | €537 | -€114 | -17.6% |
| Recurring financial charges | 65 | €651 | €537 | -€114 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,361 | -€7,219 | +€14,142 | +66.2% |
| Income taxes | 67/77 | €522 | €159 | -€362 | -69.4% |
| Profit (loss) for the period | 9904 | -€21,883 | -€7,379 | +€14,504 | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,883 | -€7,379 | +€14,504 | +66.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.