L & B 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.
L & B CONSULT
Largest movements
- Receivables within one year -€9,981
down €9,981 (-73.2%), from €13,633 to €3,652
of which Other amounts receivable: -€5,873
- Profit (loss) carried forward -€6,963
down €6,963 (-35.5%), from €19,614 to €12,651
- Tax, wage and social debts -€2,370
down €2,370 (-54.3%), from €4,361 to €1,992
- Trade debts +€1,584
up €1,584 (+15.6%), from €10,146 to €11,730
- Gross operating margin -€9,757
down €9,757, from €4,278 to -€5,479
- Financial income -€1,301
down €1,301 (-37.7%), from €3,449 to €2,147
- Depreciation -€508
down €508 (-89.5%), from €568 to €60
- Financial charges -€199
down €199 (-7.1%), from €2,810 to €2,611
- Other operating charges +€81
up €81 (+14.2%), from €574 to €655
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,501 | €102,497 | -€9,004 | -8.1% |
| Fixed assets | 21/28 | €8,960 | €8,900 | -€60 | -0.7% |
| Tangible fixed assets | 22/27 | €4,810 | €4,750 | -€60 | -1.2% |
| Furniture and vehicles | 24 | €60 | - | -€60 | |
| Other tangible fixed assets | 26 | €4,750 | €4,750 | = | 0.0% |
| Financial fixed assets | 28 | €4,150 | €4,150 | = | 0.0% |
| Current assets | 29/58 | €102,542 | €93,597 | -€8,945 | -8.7% |
| Amounts receivable after more than one year | 29 | €80,430 | €80,430 | = | 0.0% |
| Other amounts receivable | 291 | €80,430 | €80,430 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,633 | €3,652 | -€9,981 | -73.2% |
| Trade receivables | 40 | €4,107 | - | -€4,107 | |
| Other amounts receivable | 41 | €9,526 | €3,652 | -€5,873 | -61.7% |
| Deferred charges and accrued income | 490/1 | €8,479 | €9,515 | +€1,036 | +12.2% |
| Total equity and liabilities | 10/49 | €111,501 | €102,497 | -€9,004 | -8.1% |
| Equity | 10/15 | €77,864 | €70,901 | -€6,963 | -8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €52,050 | €52,050 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,050 | €2,050 | = | 0.0% |
| Legal reserve | 130 | €2,050 | €2,050 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,614 | €12,651 | -€6,963 | -35.5% |
| Amounts payable | 17/49 | €33,638 | €31,596 | -€2,042 | -6.1% |
| Amounts payable within one year | 42/48 | €33,218 | €31,596 | -€1,622 | -4.9% |
| Financial debts | 43 | €18,710 | €17,874 | -€836 | -4.5% |
| Credit institutions | 430/8 | €18,710 | €17,874 | -€836 | -4.5% |
| Trade debts | 44 | €10,146 | €11,730 | +€1,584 | +15.6% |
| Suppliers | 440/4 | €10,146 | €11,730 | +€1,584 | +15.6% |
| Taxes, remuneration and social security | 45 | €4,361 | €1,992 | -€2,370 | -54.3% |
| Taxes | 450/3 | €4,361 | €1,992 | -€2,370 | -54.3% |
| Accrued charges and deferred income | 492/3 | €420 | - | -€420 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €568 | €60 | -€508 | -89.5% |
| Other operating charges | 640/8 | €574 | €655 | +€81 | +14.2% |
| Gross operating margin | 9900 | €4,278 | -€5,479 | -€9,757 | |
| Operating profit (loss) | 9901 | €3,136 | -€6,194 | -€9,330 | |
| Financial income | 75/76B | €3,449 | €2,147 | -€1,301 | -37.7% |
| Recurring financial income | 75 | €3,449 | €2,147 | -€1,301 | -37.7% |
| Financial charges | 65/66B | €2,810 | €2,611 | -€199 | -7.1% |
| Recurring financial charges | 65 | €2,810 | €2,611 | -€199 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €3,775 | -€6,658 | -€10,433 | |
| Income taxes | 67/77 | €367 | €305 | -€63 | -17.0% |
| Profit (loss) for the period | 9904 | €3,407 | -€6,963 | -€10,370 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,407 | -€6,963 | -€10,370 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.