L&B Consultancy: 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 Consultancy
Largest movements
- Cash -€30,347
down €30,347 (-23.2%), from €130,544 to €100,197
mainly Contributions, distributions and other (-€61,159) and Receivables within one year (-€15,021)
- Receivables within one year +€15,021
up €15,021 (+85.8%), from €17,511 to €32,532
of which Trade receivables: +€9,127
- Tangible fixed assets -€2,111
down €2,111 (-29.7%), from €7,118 to €5,007
- Profit (loss) carried forward -€61,133
down €61,133 (-32.8%), from €186,440 to €125,307
- Other debts +€32,401
up €32,401 (+1,935%), from €1,675 to €34,076
- Tax, wage and social debts +€9,890
new in 2025: €9,890
- Gross operating margin -€74,572
down €74,572 (-96.8%), from €77,021 to €2,448
- Taxes -€16,257
down €16,257 (-98.3%), from €16,538 to €281
- Financial income -€4,645
down €4,645 (-91.8%), from €5,058 to €413
- Depreciation -€1,299
down €1,299 (-38.1%), from €3,409 to €2,111
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 | €210,036 | €192,599 | -€17,437 | -8.3% |
| Fixed assets | 21/28 | €7,118 | €5,007 | -€2,111 | -29.7% |
| Tangible fixed assets | 22/27 | €7,118 | €5,007 | -€2,111 | -29.7% |
| Land and buildings | 22 | €1,268 | €1,076 | -€192 | -15.1% |
| Plant, machinery and equipment | 23 | €4,741 | €3,780 | -€962 | -20.3% |
| Furniture and vehicles | 24 | €1,109 | €152 | -€957 | -86.3% |
| Current assets | 29/58 | €202,918 | €187,592 | -€15,326 | -7.6% |
| Amounts receivable within one year | 40/41 | €17,511 | €32,532 | +€15,021 | +85.8% |
| Trade receivables | 40 | €12,542 | €21,669 | +€9,127 | +72.8% |
| Other amounts receivable | 41 | €4,969 | €10,863 | +€5,894 | +119% |
| Current investments | 50/53 | €54,863 | €54,863 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €130,544 | €100,197 | -€30,347 | -23.2% |
| Total equity and liabilities | 10/49 | €210,036 | €192,599 | -€17,437 | -8.3% |
| Equity | 10/15 | €206,900 | €145,767 | -€61,133 | -29.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,440 | €125,307 | -€61,133 | -32.8% |
| Amounts payable | 17/49 | €3,137 | €46,832 | +€43,696 | +1,393% |
| Amounts payable within one year | 42/48 | €3,137 | €46,832 | +€43,696 | +1,393% |
| Trade debts | 44 | €1,462 | €2,866 | +€1,404 | +96.0% |
| Suppliers | 440/4 | €1,462 | €2,866 | +€1,404 | +96.0% |
| Taxes, remuneration and social security | 45 | - | €9,890 | +€9,890 | |
| Taxes | 450/3 | - | €9,890 | +€9,890 | |
| Other amounts payable | 47/48 | €1,675 | €34,076 | +€32,401 | +1,935% |
| Non-recurring operating income | 76A | - | €16,000 | +€16,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,409 | €2,111 | -€1,299 | -38.1% |
| Other operating charges | 640/8 | €826 | €298 | -€529 | -64.0% |
| Gross operating margin | 9900 | €77,021 | €2,448 | -€74,572 | -96.8% |
| Operating profit (loss) | 9901 | €72,785 | €40 | -€72,745 | -99.9% |
| Financial income | 75/76B | €5,058 | €413 | -€4,645 | -91.8% |
| Recurring financial income | 75 | €5,058 | €413 | -€4,645 | -91.8% |
| Financial charges | 65/66B | €146 | €145 | -€1 | -0.4% |
| Recurring financial charges | 65 | €146 | €145 | -€1 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €77,697 | €308 | -€77,389 | -99.6% |
| Income taxes | 67/77 | €16,538 | €281 | -€16,257 | -98.3% |
| Profit (loss) for the period | 9904 | €61,159 | €27 | -€61,133 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,159 | €27 | -€61,133 | -100.0% |
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 24 October 2026 via checked.be.