LoJus Consult: 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.
LoJus Consult
Largest movements
- Current investments -€63,262
no longer reported in 2026 (was €63,262)
- Receivables after one year -€22,082
no longer reported in 2026 (was €22,082)
- Tangible fixed assets +€2,829
up €2,829 (+22.7%), from €12,444 to €15,274
of which Other tangible fixed assets: +€4,075
- Receivables within one year +€2,271
up €2,271 (+10.7%), from €21,146 to €23,417
of which Trade receivables: +€2,940
- Other debts -€73,306
down €73,306 (-86.2%), from €85,000 to €11,694
- Tax, wage and social debts -€3,440
down €3,440 (-34.6%), from €9,951 to €6,511
- Trade debts -€2,071
down €2,071 (-84.6%), from €2,448 to €378
- Reserves -€1,706
down €1,706 (-8.3%), from €20,429 to €18,723
- Gross operating margin +€5,576
up €5,576 (+8.7%), from €64,161 to €69,738
- Financial income -€1,307
down €1,307 (-100.0%), from €1,307 to €0
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.
Derived cash bridge
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 | €119,828 | €39,306 | -€80,522 | -67.2% |
| Fixed assets | 21/28 | €12,444 | €15,274 | +€2,829 | +22.7% |
| Tangible fixed assets | 22/27 | €12,444 | €15,274 | +€2,829 | +22.7% |
| Furniture and vehicles | 24 | €2,439 | €1,193 | -€1,246 | -51.1% |
| Other tangible fixed assets | 26 | €10,006 | €14,081 | +€4,075 | +40.7% |
| Current assets | 29/58 | €107,383 | €24,033 | -€83,351 | -77.6% |
| Amounts receivable after more than one year | 29 | €22,082 | - | -€22,082 | |
| Other amounts receivable | 291 | €22,082 | - | -€22,082 | |
| Amounts receivable within one year | 40/41 | €21,146 | €23,417 | +€2,271 | +10.7% |
| Trade receivables | 40 | €19,710 | €22,650 | +€2,940 | +14.9% |
| Other amounts receivable | 41 | €1,436 | €767 | -€669 | -46.6% |
| Current investments | 50/53 | €63,262 | - | -€63,262 | |
| Cash at bank and in hand | 54/58 | - | €615 | +€615 | |
| Deferred charges and accrued income | 490/1 | €893 | - | -€893 | |
| Total equity and liabilities | 10/49 | €119,828 | €39,306 | -€80,522 | -67.2% |
| Equity | 10/15 | €22,429 | €20,723 | -€1,706 | -7.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,429 | €18,723 | -€1,706 | -8.3% |
| Distributable reserves | 133 | €20,429 | €18,723 | -€1,706 | -8.3% |
| Amounts payable | 17/49 | €97,399 | €18,583 | -€78,816 | -80.9% |
| Amounts payable within one year | 42/48 | €97,399 | €18,583 | -€78,816 | -80.9% |
| Trade debts | 44 | €2,448 | €378 | -€2,071 | -84.6% |
| Suppliers | 440/4 | €2,448 | €378 | -€2,071 | -84.6% |
| Taxes, remuneration and social security | 45 | €9,951 | €6,511 | -€3,440 | -34.6% |
| Taxes | 450/3 | €9,951 | €6,511 | -€3,440 | -34.6% |
| Other amounts payable | 47/48 | €85,000 | €11,694 | -€73,306 | -86.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,655 | €5,959 | +€303 | +5.4% |
| Other operating charges | 640/8 | €746 | €679 | -€67 | -8.9% |
| Gross operating margin | 9900 | €64,161 | €69,738 | +€5,576 | +8.7% |
| Operating profit (loss) | 9901 | €57,760 | €63,100 | +€5,340 | +9.2% |
| Financial income | 75/76B | €1,307 | €0 | -€1,307 | -100.0% |
| Recurring financial income | 75 | €1,307 | €0 | -€1,307 | -100.0% |
| Financial charges | 65/66B | €674 | €573 | -€100 | -14.9% |
| Recurring financial charges | 65 | €674 | €573 | -€100 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €58,394 | €62,527 | +€4,133 | +7.1% |
| Income taxes | 67/77 | €13,564 | €14,233 | +€669 | +4.9% |
| Profit (loss) for the period | 9904 | €44,830 | €48,294 | +€3,465 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,830 | €48,294 | +€3,465 | +7.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.