L & B 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 & B Consulting
Largest movements
- Tangible fixed assets +€399,328
up €399,328 (+7,892%), from €5,060 to €404,388
of which Other tangible fixed assets: +€400,597
- Cash -€65,624
down €65,624 (-30.6%), from €214,153 to €148,529
mainly Investment in fixed assets (net) (-€396,406) and Receivables within one year (-€4,028)
- Financial fixed assets -€23,594
down €23,594 (-14.7%), from €160,000 to €136,406
- Reserves +€265,461
up €265,461 (+84.3%), from €314,793 to €580,254
of which Distributable reserves: +€160,211
- Tax, wage and social debts +€42,094
up €42,094 (+6,535%), from €644 to €42,738
of which Taxes: +€38,721
- Trade debts +€7,168
up €7,168 (+375%), from €1,910 to €9,078
- Financial income +€133,026
up €133,026 (+578%), from €23,005 to €156,031
- Gross operating margin +€81,492
up €81,492 (+64.4%), from €126,538 to €208,030
- Taxes +€37,252
up €37,252 (+99.0%), from €37,644 to €74,896
- Depreciation +€18,876
up €18,876 (+1,051%), from €1,796 to €20,672
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 | €401,045 | €715,352 | +€314,307 | +78.4% |
| Fixed assets | 21/28 | €165,060 | €540,794 | +€375,734 | +228% |
| Tangible fixed assets | 22/27 | €5,060 | €404,388 | +€399,328 | +7,892% |
| Furniture and vehicles | 24 | €4,006 | €2,737 | -€1,269 | -31.7% |
| Other tangible fixed assets | 26 | €1,054 | €401,651 | +€400,597 | +38,007% |
| Financial fixed assets | 28 | €160,000 | €136,406 | -€23,594 | -14.7% |
| Current assets | 29/58 | €235,985 | €174,557 | -€61,428 | -26.0% |
| Amounts receivable within one year | 40/41 | €19,673 | €23,701 | +€4,028 | +20.5% |
| Trade receivables | 40 | €19,392 | €23,701 | +€4,309 | +22.2% |
| Other amounts receivable | 41 | €281 | - | -€281 | |
| Cash at bank and in hand | 54/58 | €214,153 | €148,529 | -€65,624 | -30.6% |
| Deferred charges and accrued income | 490/1 | €2,159 | €2,327 | +€168 | +7.8% |
| Total equity and liabilities | 10/49 | €401,045 | €715,352 | +€314,307 | +78.4% |
| Equity | 10/15 | €394,793 | €660,254 | +€265,461 | +67.2% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €314,793 | €580,254 | +€265,461 | +84.3% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,000 | €8,000 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €105,250 | +€105,250 | |
| Distributable reserves | 133 | €306,793 | €467,004 | +€160,211 | +52.2% |
| Amounts payable | 17/49 | €6,252 | €55,098 | +€48,846 | +781% |
| Amounts payable within one year | 42/48 | €2,900 | €52,188 | +€49,288 | +1,700% |
| Trade debts | 44 | €1,910 | €9,078 | +€7,168 | +375% |
| Suppliers | 440/4 | €1,910 | €9,078 | +€7,168 | +375% |
| Taxes, remuneration and social security | 45 | €644 | €42,738 | +€42,094 | +6,535% |
| Taxes | 450/3 | €644 | €39,365 | +€38,721 | +6,011% |
| Remuneration and social security | 454/9 | - | €3,373 | +€3,373 | |
| Other amounts payable | 47/48 | €346 | €372 | +€26 | +7.5% |
| Accrued charges and deferred income | 492/3 | €3,352 | €2,910 | -€442 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,796 | €20,672 | +€18,876 | +1,051% |
| Other operating charges | 640/8 | €1,996 | €2,992 | +€996 | +49.9% |
| Gross operating margin | 9900 | €126,538 | €208,030 | +€81,492 | +64.4% |
| Operating profit (loss) | 9901 | €122,746 | €184,365 | +€61,620 | +50.2% |
| Financial income | 75/76B | €23,005 | €156,031 | +€133,026 | +578% |
| Recurring financial income | 75 | €23,005 | €156,031 | +€133,026 | +578% |
| Financial charges | 65/66B | €40 | €39 | -€1 | -2.1% |
| Recurring financial charges | 65 | €40 | €39 | -€1 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €145,711 | €340,357 | +€194,647 | +134% |
| Income taxes | 67/77 | €37,644 | €74,896 | +€37,252 | +99.0% |
| Profit (loss) for the period | 9904 | €108,066 | €265,461 | +€157,394 | +146% |
| Transfer to tax-exempt reserves | 689 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €108,066 | €160,211 | +€52,144 | +48.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.