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 +€216,419
up €216,419 (+119%), from €181,445 to €397,864
of which Land and buildings: +€270,227
- Current investments +€123,000
new in 2025: €123,000
- Receivables after one year +€87,500
up €87,500 (+1,029%), from €8,500 to €96,000
- Financial fixed assets -€67,500
no longer reported in 2025 (was €67,500)
- Deferred charges and accrued income +€17,370
up €17,370 (+1,096%), from €1,585 to €18,954
- Debts after one year +€184,196
up €184,196 (+124%), from €148,598 to €332,794
- Reserves +€157,669
up €157,669 (+226%), from €69,747 to €227,416
- Other debts +€12,329
up €12,329 (+254%), from €4,845 to €17,174
- Current portion of long-term debt +€7,110
up €7,110 (+22.4%), from €31,717 to €38,827
- Financial income +€185,298
up €185,298 (+65,449%), from €283 to €185,581
- Depreciation -€17,329
down €17,329 (-50.1%), from €34,567 to €17,238
- Other operating charges +€15,089
up €15,089 (+1,029%), from €1,466 to €16,555
- Financial charges +€13,706
up €13,706 (+35.4%), from €38,686 to €52,393
- Gross operating margin -€13,347
down €13,347 (-15.1%), from €88,646 to €75,299
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 | €287,032 | €653,324 | +€366,293 | +128% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €248,945 | €397,864 | +€148,919 | +59.8% |
| Tangible fixed assets | 22/27 | €181,445 | €397,864 | +€216,419 | +119% |
| Land and buildings | 22 | €78,307 | €348,534 | +€270,227 | +345% |
| Plant, machinery and equipment | 23 | €33,741 | €33,973 | +€232 | +0.7% |
| Furniture and vehicles | 24 | €69,397 | €15,357 | -€54,040 | -77.9% |
| Financial fixed assets | 28 | €67,500 | - | -€67,500 | |
| Current assets | 29/58 | €38,087 | €255,460 | +€217,373 | +571% |
| Amounts receivable after more than one year | 29 | €8,500 | €96,000 | +€87,500 | +1,029% |
| Other amounts receivable | 291 | €8,500 | €96,000 | +€87,500 | +1,029% |
| Amounts receivable within one year | 40/41 | €18,729 | €17,356 | -€1,373 | -7.3% |
| Trade receivables | 40 | €18,729 | €17,356 | -€1,373 | -7.3% |
| Current investments | 50/53 | - | €123,000 | +€123,000 | |
| Cash at bank and in hand | 54/58 | €9,273 | €150 | -€9,123 | -98.4% |
| Deferred charges and accrued income | 490/1 | €1,585 | €18,954 | +€17,370 | +1,096% |
| Total equity and liabilities | 10/49 | €287,032 | €653,324 | +€366,293 | +128% |
| Equity | 10/15 | €79,177 | €236,847 | +€157,669 | +199% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €69,747 | €227,416 | +€157,669 | +226% |
| Distributable reserves | 133 | €69,747 | €227,416 | +€157,669 | +226% |
| Profit (loss) carried forward | 14 | €3,231 | €3,231 | = | 0.0% |
| Amounts payable | 17/49 | €207,854 | €416,478 | +€208,624 | +100% |
| Amounts payable after more than one year | 17 | €148,598 | €332,794 | +€184,196 | +124% |
| Financial debts | 170/4 | €148,598 | €332,794 | +€184,196 | +124% |
| Amounts payable within one year | 42/48 | €59,256 | €83,684 | +€24,427 | +41.2% |
| Current portion of amounts payable after more than one year | 42 | €31,717 | €38,827 | +€7,110 | +22.4% |
| Trade debts | 44 | €11,451 | €16,399 | +€4,948 | +43.2% |
| Suppliers | 440/4 | €11,451 | €16,399 | +€4,948 | +43.2% |
| Taxes, remuneration and social security | 45 | €11,244 | €11,284 | +€40 | +0.4% |
| Taxes | 450/3 | €11,220 | €10,760 | -€460 | -4.1% |
| Remuneration and social security | 454/9 | €24 | €524 | +€500 | +2,080% |
| Other amounts payable | 47/48 | €4,845 | €17,174 | +€12,329 | +254% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,567 | €17,238 | -€17,329 | -50.1% |
| Other operating charges | 640/8 | €1,466 | €16,555 | +€15,089 | +1,029% |
| Gross operating margin | 9900 | €88,646 | €75,299 | -€13,347 | -15.1% |
| Operating profit (loss) | 9901 | €52,613 | €41,507 | -€11,106 | -21.1% |
| Financial income | 75/76B | €283 | €185,581 | +€185,298 | +65,449% |
| Recurring financial income | 75 | €283 | €185,581 | +€185,298 | +65,449% |
| Financial charges | 65/66B | €38,686 | €52,393 | +€13,706 | +35.4% |
| Recurring financial charges | 65 | €38,686 | €52,393 | +€13,706 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €14,210 | €174,695 | +€160,485 | +1,129% |
| Income taxes | 67/77 | €5,083 | €17,026 | +€11,943 | +235% |
| Profit (loss) for the period | 9904 | €9,126 | €157,669 | +€148,543 | +1,628% |
| Profit (loss) for the period to be appropriated | 9905 | €9,126 | €157,669 | +€148,543 | +1,628% |
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 30 October 2026 via checked.be.