L & A BUSINESS CONSULT: what changed
What changed
L & A BUSINESS CONSULT
NACE 70.220, Business consulting
filed annual accounts (NBB)
Net result for the year
€131,238
2023 · €97,032+€34,206
Equity
€834,714
2023 · €703,476+€131,238
Cash
€9,831
2023 · €11,002-€1,171
Balance sheet total
€1.5m
2023 · €1.4m+€89,067
Largest movements
Assets
- Receivables within one year +€97,523
up €97,523 (+10.3%), from €948,188 to €1.0m
of which Trade receivables: +€52,965
Equity and liabilities
- Profit (loss) carried forward +€131,238
up €131,238 (+19.2%), from €683,016 to €814,254
- Other debts -€130,147
down €130,147 (-54.0%), from €240,822 to €110,675
- Trade debts +€101,980
up €101,980 (+40.6%), from €250,923 to €352,903
Income statement
- Turnover +€320,561
up €320,561 (+28.2%), from €1.1m to €1.5m
- Purchases and services +€271,902
up €271,902 (+27.9%), from €974,702 to €1.2m
- Gross operating margin +€48,659
up €48,659 (+30.4%), from €160,310 to €208,969
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€97,032
Gross operating margin
+€48,659
Depreciation
+€7,089
Other operating charges
-€8,255
Financial charges
-€400
Taxes
-€12,887
Result 2024
€131,238
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€13,407
Investment
-€2,512
Financing
-€12,066
Cash 2023
€11,002
From operations (derived)
+€13,407
Net result for the year
+€131,238
Depreciation
+€9,795
Receivables within one year
-€97,523
Deferred charges and accrued income
+€2
Trade debts
+€101,980
Tax, wage and social debts
-€1,938
Other debts
-€130,147
Investment (derived)
-€2,512
Investment in fixed assets (net)
-€2,512
Financing
-€12,066
Current portion of long-term debt
-€12,066
Cash 2024
€9,831
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,413,615 | €1,502,682 | +€89,067 | +6.3% |
| Fixed assets | 21/28 | €374,492 | €367,209 | -€7,283 | -1.9% |
| Tangible fixed assets | 22/27 | €188,429 | €178,634 | -€9,795 | -5.2% |
| Land and buildings | 22 | €188,429 | €178,634 | -€9,795 | -5.2% |
| Financial fixed assets | 28 | €186,063 | €188,575 | +€2,512 | +1.4% |
| Current assets | 29/58 | €1,039,123 | €1,135,473 | +€96,350 | +9.3% |
| Amounts receivable within one year | 40/41 | €948,188 | €1,045,711 | +€97,523 | +10.3% |
| Trade receivables | 40 | €33,566 | €86,531 | +€52,965 | +158% |
| Other amounts receivable | 41 | €914,622 | €959,180 | +€44,558 | +4.9% |
| Cash at bank and in hand | 54/58 | €11,002 | €9,831 | -€1,171 | -10.6% |
| Deferred charges and accrued income | 490/1 | €79,933 | €79,931 | -€2 | 0.0% |
| Total equity and liabilities | 10/49 | €1,413,615 | €1,502,682 | +€89,067 | +6.3% |
| Equity | 10/15 | €703,476 | €834,714 | +€131,238 | +18.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €683,016 | €814,254 | +€131,238 | +19.2% |
| Amounts payable | 17/49 | €710,139 | €667,968 | -€42,171 | -5.9% |
| Amounts payable within one year | 42/48 | €645,434 | €603,263 | -€42,171 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €15,083 | €3,017 | -€12,066 | -80.0% |
| Trade debts | 44 | €250,923 | €352,903 | +€101,980 | +40.6% |
| Suppliers | 440/4 | €250,923 | €352,903 | +€101,980 | +40.6% |
| Taxes, remuneration and social security | 45 | €138,606 | €136,668 | -€1,938 | -1.4% |
| Taxes | 450/3 | €138,606 | €136,668 | -€1,938 | -1.4% |
| Other amounts payable | 47/48 | €240,822 | €110,675 | -€130,147 | -54.0% |
| Accrued charges and deferred income | 492/3 | €64,705 | €64,705 | = | 0.0% |
| Turnover | 70 | €1,135,012 | €1,455,573 | +€320,561 | +28.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €974,702 | €1,246,604 | +€271,902 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,884 | €9,795 | -€7,089 | -42.0% |
| Other operating charges | 640/8 | €5,088 | €13,343 | +€8,255 | +162% |
| Gross operating margin | 9900 | €160,310 | €208,969 | +€48,659 | +30.4% |
| Operating profit (loss) | 9901 | €138,338 | €185,831 | +€47,493 | +34.3% |
| Financial charges | 65/66B | €2,193 | €2,593 | +€400 | +18.2% |
| Recurring financial charges | 65 | €2,193 | €2,593 | +€400 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €136,145 | €183,238 | +€47,093 | +34.6% |
| Income taxes | 67/77 | €39,113 | €52,000 | +€12,887 | +32.9% |
| Profit (loss) for the period | 9904 | €97,032 | €131,238 | +€34,206 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €97,032 | €131,238 | +€34,206 | +35.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.