L & C 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 & C CONSULTING
Largest movements
- Tangible fixed assets -€33,387
down €33,387 (-4.9%), from €680,674 to €647,287
- Debts after one year -€46,099
down €46,099 (-12.6%), from €364,825 to €318,725
- Other debts +€21,450
up €21,450 (+10.0%), from €214,685 to €236,135
- Turnover -€86,974
no longer reported in 2025 (was €86,974)
- Purchases and services -€41,204
no longer reported in 2025 (was €41,204)
- Gross operating margin -€7,897
down €7,897 (-14.6%), from €53,920 to €46,024
- Taxes -€1,504
down €1,504 (-70.1%), from €2,145 to €641
- Other operating charges +€1,373
up €1,373 (+23.7%), from €5,795 to €7,167
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €683,204 | €649,598 | -€33,605 | -4.9% |
| Fixed assets | 21/28 | €680,674 | €647,287 | -€33,387 | -4.9% |
| Tangible fixed assets | 22/27 | €680,674 | €647,287 | -€33,387 | -4.9% |
| Land and buildings | 22 | €680,674 | €647,287 | -€33,387 | -4.9% |
| Current assets | 29/58 | €2,530 | €2,311 | -€218 | -8.6% |
| Amounts receivable within one year | 40/41 | €2,013 | €1,833 | -€180 | -8.9% |
| Trade receivables | 40 | €180 | - | -€180 | |
| Other amounts receivable | 41 | €1,833 | €1,833 | +€0 | 0.0% |
| Deferred charges and accrued income | 490/1 | €517 | €478 | -€38 | -7.5% |
| Total equity and liabilities | 10/49 | €683,204 | €649,598 | -€33,605 | -4.9% |
| Equity | 10/15 | €47,329 | €44,775 | -€2,554 | -5.4% |
| Contributions | 10/11 | €11,250 | €11,250 | = | 0.0% |
| Reserves | 13 | €214 | €214 | = | 0.0% |
| Non-distributable reserves | 130/1 | €214 | €214 | = | 0.0% |
| Reserves not available under the articles | 1311 | €214 | €214 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,865 | €33,311 | -€2,554 | -7.1% |
| Amounts payable | 17/49 | €635,875 | €604,823 | -€31,052 | -4.9% |
| Amounts payable after more than one year | 17 | €364,825 | €318,725 | -€46,099 | -12.6% |
| Financial debts | 170/4 | €364,825 | €318,725 | -€46,099 | -12.6% |
| Amounts payable within one year | 42/48 | €271,050 | €286,098 | +€15,048 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €50,512 | €46,099 | -€4,413 | -8.7% |
| Financial debts | 43 | €1,183 | €2,614 | +€1,432 | +121% |
| Credit institutions | 430/8 | €1,183 | €2,614 | +€1,432 | +121% |
| Trade debts | 44 | €477 | €609 | +€132 | +27.8% |
| Suppliers | 440/4 | €477 | €609 | +€132 | +27.8% |
| Taxes, remuneration and social security | 45 | €4,194 | €641 | -€3,554 | -84.7% |
| Taxes | 450/3 | €4,194 | €641 | -€3,554 | -84.7% |
| Other amounts payable | 47/48 | €214,685 | €236,135 | +€21,450 | +10.0% |
| Turnover | 70 | €86,974 | - | -€86,974 | |
| Goods, raw materials, services and sundry goods | 60/61 | €41,204 | - | -€41,204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,143 | €33,887 | -€256 | -0.7% |
| Other operating charges | 640/8 | €5,795 | €7,167 | +€1,373 | +23.7% |
| Gross operating margin | 9900 | €53,920 | €46,024 | -€7,897 | -14.6% |
| Operating profit (loss) | 9901 | €13,983 | €4,970 | -€9,013 | -64.5% |
| Financial income | 75/76B | €45 | €0 | -€45 | -100.0% |
| Recurring financial income | 75 | €45 | €0 | -€45 | -100.0% |
| Financial charges | 65/66B | €7,592 | €6,883 | -€709 | -9.3% |
| Recurring financial charges | 65 | €7,592 | €6,883 | -€709 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €6,437 | -€1,913 | -€8,350 | |
| Income taxes | 67/77 | €2,145 | €641 | -€1,504 | -70.1% |
| Profit (loss) for the period | 9904 | €4,292 | -€2,554 | -€6,846 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,292 | -€2,554 | -€6,846 |
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 19 October 2026 via checked.be.