LNJ3 Med: 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.
LNJ3 Med
Largest movements
- Cash +€15,871
up €15,871 (+49.4%), from €32,141 to €48,012
mainly Net result for the year (+€26,107) and Receivables within one year (+€9,421)
- Receivables within one year -€9,421
down €9,421 (-61.1%), from €15,418 to €5,997
of which Other amounts receivable: -€9,713
- Deferred charges and accrued income -€6,912
down €6,912 (-91.4%), from €7,566 to €654
- Tangible fixed assets +€1,441
up €1,441 (+61.6%), from €2,339 to €3,779
- Profit (loss) carried forward -€3,893
down €3,893 (-7.6%), from €50,948 to €47,055
- Tax, wage and social debts +€2,700
up €2,700 (+60.0%), from €4,500 to €7,200
- Trade debts +€2,171
up €2,171 (+13,102%), from €17 to €2,188
- Gross operating margin +€6,074
up €6,074 (+16.5%), from €36,743 to €42,817
- Taxes +€3,074
up €3,074 (+41.4%), from €7,426 to €10,499
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 | €57,465 | €58,442 | +€978 | +1.7% |
| Fixed assets | 21/28 | €2,339 | €3,779 | +€1,441 | +61.6% |
| Tangible fixed assets | 22/27 | €2,339 | €3,779 | +€1,441 | +61.6% |
| Furniture and vehicles | 24 | €2,339 | €3,779 | +€1,441 | +61.6% |
| Current assets | 29/58 | €55,126 | €54,663 | -€463 | -0.8% |
| Amounts receivable within one year | 40/41 | €15,418 | €5,997 | -€9,421 | -61.1% |
| Trade receivables | 40 | €1,179 | €1,471 | +€292 | +24.8% |
| Other amounts receivable | 41 | €14,240 | €4,526 | -€9,713 | -68.2% |
| Cash at bank and in hand | 54/58 | €32,141 | €48,012 | +€15,871 | +49.4% |
| Deferred charges and accrued income | 490/1 | €7,566 | €654 | -€6,912 | -91.4% |
| Total equity and liabilities | 10/49 | €57,465 | €58,442 | +€978 | +1.7% |
| Equity | 10/15 | €52,948 | €49,055 | -€3,893 | -7.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,948 | €47,055 | -€3,893 | -7.6% |
| Amounts payable | 17/49 | €4,517 | €9,388 | +€4,871 | +108% |
| Amounts payable within one year | 42/48 | €4,517 | €9,388 | +€4,871 | +108% |
| Trade debts | 44 | €17 | €2,188 | +€2,171 | +13,102% |
| Suppliers | 440/4 | €17 | €2,188 | +€2,171 | +13,102% |
| Taxes, remuneration and social security | 45 | €4,500 | €7,200 | +€2,700 | +60.0% |
| Taxes | 450/3 | €4,500 | €7,200 | +€2,700 | +60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €619 | €867 | +€249 | +40.2% |
| Other operating charges | 640/8 | €312 | €606 | +€294 | +94.4% |
| Gross operating margin | 9900 | €36,743 | €42,817 | +€6,074 | +16.5% |
| Operating profit (loss) | 9901 | €35,812 | €41,343 | +€5,531 | +15.4% |
| Financial income | 75/76B | €304 | €675 | +€371 | +122% |
| Recurring financial income | 75 | €304 | €675 | +€371 | +122% |
| Financial charges | 65/66B | €5,630 | €5,412 | -€217 | -3.9% |
| Recurring financial charges | 65 | €5,630 | €5,412 | -€217 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €30,486 | €36,606 | +€6,120 | +20.1% |
| Income taxes | 67/77 | €7,426 | €10,499 | +€3,074 | +41.4% |
| Profit (loss) for the period | 9904 | €23,060 | €26,107 | +€3,046 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,060 | €26,107 | +€3,046 | +13.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.