LMJ MEDIC: 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 MEDIC
Largest movements
- Tangible fixed assets -€36,634
down €36,634 (-2.9%), from €1.3m to €1.2m
- Debts after one year -€47,335
down €47,335 (-3.4%), from €1.4m to €1.3m
- Profit (loss) carried forward +€14,103
up €14,103 (+9.3%), from -€151,037 to -€136,934
- Gross operating margin +€44,465
up €44,465 (+179%), from €24,877 to €69,343
- Depreciation +€7,933
up €7,933 (+23.6%), from €33,619 to €41,551
- Other operating charges +€1,658
up €1,658 (+409%), from €406 to €2,064
- Financial charges +€1,474
up €1,474 (+14.5%), from €10,150 to €11,624
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 | €1,283,638 | €1,250,774 | -€32,864 | -2.6% |
| Fixed assets | 21/28 | €1,267,981 | €1,231,348 | -€36,634 | -2.9% |
| Tangible fixed assets | 22/27 | €1,267,981 | €1,231,348 | -€36,634 | -2.9% |
| Land and buildings | 22 | €1,267,981 | €1,231,348 | -€36,634 | -2.9% |
| Current assets | 29/58 | €15,657 | €19,426 | +€3,769 | +24.1% |
| Amounts receivable within one year | 40/41 | €963 | - | -€963 | |
| Trade receivables | 40 | €963 | - | -€963 | |
| Cash at bank and in hand | 54/58 | €14,002 | €18,731 | +€4,730 | +33.8% |
| Deferred charges and accrued income | 490/1 | €692 | €695 | +€2 | +0.4% |
| Total equity and liabilities | 10/49 | €1,283,638 | €1,250,774 | -€32,864 | -2.6% |
| Equity | 10/15 | -€142,037 | -€127,934 | +€14,103 | +9.9% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,037 | -€136,934 | +€14,103 | +9.3% |
| Amounts payable | 17/49 | €1,425,676 | €1,378,708 | -€46,968 | -3.3% |
| Amounts payable after more than one year | 17 | €1,374,862 | €1,327,527 | -€47,335 | -3.4% |
| Financial debts | 170/4 | €1,374,862 | €1,327,527 | -€47,335 | -3.4% |
| Amounts payable within one year | 42/48 | €48,882 | €47,361 | -€1,521 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €43,135 | €47,335 | +€4,200 | +9.7% |
| Trade debts | 44 | €5,360 | €26 | -€5,334 | -99.5% |
| Suppliers | 440/4 | €5,360 | €26 | -€5,334 | -99.5% |
| Other amounts payable | 47/48 | €387 | - | -€387 | |
| Accrued charges and deferred income | 492/3 | €1,931 | €3,820 | +€1,889 | +97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,619 | €41,551 | +€7,933 | +23.6% |
| Other operating charges | 640/8 | €406 | €2,064 | +€1,658 | +409% |
| Gross operating margin | 9900 | €24,877 | €69,343 | +€44,465 | +179% |
| Operating profit (loss) | 9901 | -€9,147 | €25,727 | +€34,875 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €10,150 | €11,624 | +€1,474 | +14.5% |
| Recurring financial charges | 65 | €10,150 | €11,624 | +€1,474 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,297 | €14,103 | +€33,400 | |
| Profit (loss) for the period | 9904 | -€19,297 | €14,103 | +€33,400 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,297 | €14,103 | +€33,400 |
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 17 October 2026 via checked.be.