L&A CONSULTING: 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.
L&A CONSULTING
Largest movements
- Tangible fixed assets -€12,800
down €12,800 (-6.6%), from €194,735 to €181,934
- Cash -€2,467
down €2,467 (-76.5%), from €3,223 to €756
mainly Net result for the year (-€9,002) and Other debts (-€8,572)
- Profit (loss) carried forward -€9,002
down €9,002 (-19.7%), from €45,776 to €36,774
- Other debts -€8,572
down €8,572 (-12.2%), from €70,112 to €61,541
- Gross operating margin +€1,838
up €1,838 (+41.5%), from €4,424 to €6,261
- Other operating charges +€72
up €72 (+3.1%), from €2,316 to €2,388
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 | €199,522 | €182,823 | -€16,699 | -8.4% |
| Fixed assets | 21/28 | €194,735 | €181,934 | -€12,800 | -6.6% |
| Tangible fixed assets | 22/27 | €194,735 | €181,934 | -€12,800 | -6.6% |
| Land and buildings | 22 | €194,735 | €181,934 | -€12,800 | -6.6% |
| Current assets | 29/58 | €4,787 | €889 | -€3,898 | -81.4% |
| Cash at bank and in hand | 54/58 | €3,223 | €756 | -€2,467 | -76.5% |
| Deferred charges and accrued income | 490/1 | €1,564 | €133 | -€1,431 | -91.5% |
| Total equity and liabilities | 10/49 | €199,522 | €182,823 | -€16,699 | -8.4% |
| Equity | 10/15 | €129,107 | €120,105 | -€9,002 | -7.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €70,931 | €70,931 | = | 0.0% |
| Tax-exempt reserves | 132 | €64,733 | €64,733 | = | 0.0% |
| Distributable reserves | 133 | €6,198 | €6,198 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,776 | €36,774 | -€9,002 | -19.7% |
| Amounts payable | 17/49 | €70,415 | €62,718 | -€7,697 | -10.9% |
| Amounts payable within one year | 42/48 | €70,415 | €62,718 | -€7,697 | -10.9% |
| Trade debts | 44 | €303 | €1,177 | +€875 | +289% |
| Suppliers | 440/4 | €303 | €1,177 | +€875 | +289% |
| Other amounts payable | 47/48 | €70,112 | €61,541 | -€8,572 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,814 | €12,800 | -€14 | -0.1% |
| Other operating charges | 640/8 | €2,316 | €2,388 | +€72 | +3.1% |
| Gross operating margin | 9900 | €4,424 | €6,261 | +€1,838 | +41.5% |
| Operating profit (loss) | 9901 | -€10,706 | -€8,927 | +€1,779 | +16.6% |
| Financial charges | 65/66B | €69 | €75 | +€7 | +9.5% |
| Recurring financial charges | 65 | €69 | €75 | +€7 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,775 | -€9,002 | +€1,773 | +16.5% |
| Profit (loss) for the period | 9904 | -€10,775 | -€9,002 | +€1,773 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,775 | -€9,002 | +€1,773 | +16.5% |
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 25 October 2026 via checked.be.