LOJUMER: 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.
LOJUMER
Largest movements
- Financial fixed assets +€779,500
up €779,500 (+205.2%), from €379,904 to €1.2m
- Current investments -€402,271
down €402,271 (-42.8%), from €938,975 to €536,704
- Receivables after one year -€161,000
down €161,000 (-100.0%), from €161,000 to €0
- Tangible fixed assets -€127,879
down €127,879 (-9.4%), from €1.4m to €1.2m
of which Land and buildings: -€98,868
- Other debts +€200,534
up €200,534 (+141.6%), from €141,611 to €342,145
- Reserves -€113,922
down €113,922 (-4.1%), from €2.8m to €2.7m
of which Distributable reserves: -€106,508
- Financial income -€277,404
down €277,404 (-92.5%), from €300,037 to €22,632
- Taxes -€24,708
down €24,708 (-18.6%), from €132,884 to €108,176
- Gross operating margin +€15,138
up €15,138 (+3.3%), from €456,676 to €471,814
- Financial charges -€8,235
down €8,235 (-62.8%), from €13,112 to €4,878
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,026,093 | €3,107,967 | +€81,874 | +2.7% |
| Fixed assets | 21/28 | €1,745,977 | €2,397,599 | +€651,622 | +37.3% |
| Tangible fixed assets | 22/27 | €1,366,073 | €1,238,195 | -€127,879 | -9.4% |
| Land and buildings | 22 | €1,290,759 | €1,191,891 | -€98,868 | -7.7% |
| Plant, machinery and equipment | 23 | €2,823 | €1,700 | -€1,123 | -39.8% |
| Furniture and vehicles | 24 | €59,675 | €35,693 | -€23,983 | -40.2% |
| Other tangible fixed assets | 26 | €12,816 | €8,911 | -€3,905 | -30.5% |
| Financial fixed assets | 28 | €379,904 | €1,159,404 | +€779,500 | +205.2% |
| Current assets | 29/58 | €1,280,116 | €710,368 | -€569,747 | -44.5% |
| Amounts receivable after more than one year | 29 | €161,000 | €0 | -€161,000 | -100.0% |
| Other amounts receivable | 291 | €161,000 | €0 | -€161,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €16,051 | €16,937 | +€885 | +5.5% |
| Trade receivables | 40 | €15,033 | €16,519 | +€1,486 | +9.9% |
| Other amounts receivable | 41 | €1,018 | €418 | -€601 | -59.0% |
| Current investments | 50/53 | €938,975 | €536,704 | -€402,271 | -42.8% |
| Cash at bank and in hand | 54/58 | €158,230 | €151,780 | -€6,450 | -4.1% |
| Deferred charges and accrued income | 490/1 | €5,859 | €4,947 | -€912 | -15.6% |
| Total equity and liabilities | 10/49 | €3,026,093 | €3,107,967 | +€81,874 | +2.7% |
| Equity | 10/15 | €2,816,196 | €2,702,274 | -€113,922 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,797,596 | €2,683,674 | -€113,922 | -4.1% |
| Tax-exempt reserves | 132 | €118,081 | €110,667 | -€7,414 | -6.3% |
| Distributable reserves | 133 | €2,679,515 | €2,573,007 | -€106,508 | -4.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €39,360 | €36,889 | -€2,471 | -6.3% |
| Deferred taxes | 168 | €39,360 | €36,889 | -€2,471 | -6.3% |
| Amounts payable | 17/49 | €170,536 | €368,804 | +€198,268 | +116.3% |
| Amounts payable within one year | 42/48 | €170,431 | €368,804 | +€198,373 | +116.4% |
| Trade debts | 44 | €18,601 | €20,614 | +€2,012 | +10.8% |
| Suppliers | 440/4 | €18,601 | €20,614 | +€2,012 | +10.8% |
| Taxes, remuneration and social security | 45 | €10,218 | €6,046 | -€4,173 | -40.8% |
| Taxes | 450/3 | €10,218 | €6,046 | -€4,173 | -40.8% |
| Other amounts payable | 47/48 | €141,611 | €342,145 | +€200,534 | +141.6% |
| Accrued charges and deferred income | 492/3 | €106 | €0 | -€106 | -100.0% |
| Non-recurring operating income | 76A | €8,264 | €0 | -€8,264 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,346 | €139,389 | +€1,044 | +0.8% |
| Other operating charges | 640/8 | €19,236 | €19,877 | +€642 | +3.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €456,676 | €471,814 | +€15,138 | +3.3% |
| Operating profit (loss) | 9901 | €299,095 | €312,548 | +€13,453 | +4.5% |
| Financial income | 75/76B | €300,037 | €22,632 | -€277,404 | -92.5% |
| Recurring financial income | 75 | €300,037 | €22,632 | -€277,404 | -92.5% |
| Financial charges | 65/66B | €13,112 | €4,878 | -€8,235 | -62.8% |
| Recurring financial charges | 65 | €13,112 | €4,878 | -€8,235 | -62.8% |
| Profit (loss) for the period before taxes | 9903 | €586,019 | €330,302 | -€255,717 | -43.6% |
| Transfer from deferred taxes | 780 | €2,471 | €2,471 | = | 0.0% |
| Income taxes | 67/77 | €132,884 | €108,176 | -€24,708 | -18.6% |
| Profit (loss) for the period | 9904 | €455,606 | €224,597 | -€231,009 | -50.7% |
| Transfer from tax-exempt reserves | 789 | €7,414 | €7,414 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €463,020 | €232,011 | -€231,009 | -49.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.