L-conseil: 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-conseil
Largest movements
- Cash +€14,824
up €14,824 (+125%), from €11,840 to €26,664
mainly Net result for the year (+€19,863) and Depreciation (+€5,912)
- Tangible fixed assets -€5,912
down €5,912 (-34.0%), from €17,383 to €11,471
- Reserves +€15,140
up €15,140 (+312%), from €4,860 to €20,000
- Contributions -€14,688
down €14,688 (-79.0%), from €18,600 to €3,912
- Tax, wage and social debts +€5,242
up €5,242 (+86.0%), from €6,096 to €11,338
of which Taxes: +€4,532
- Trade debts +€2,355
up €2,355 (+518%), from €454 to €2,809
- Profit (loss) carried forward +€811
up €811 (+862%), from €94 to €905
- Gross operating margin +€26,120
up €26,120 (+372%), from €7,024 to €33,144
- Taxes +€5,623
up €5,623 (+638%), from €882 to €6,505
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 | €30,104 | €38,964 | +€8,859 | +29.4% |
| Fixed assets | 21/28 | €17,383 | €11,471 | -€5,912 | -34.0% |
| Tangible fixed assets | 22/27 | €17,383 | €11,471 | -€5,912 | -34.0% |
| Furniture and vehicles | 24 | €17,383 | €11,471 | -€5,912 | -34.0% |
| Current assets | 29/58 | €12,721 | €27,493 | +€14,772 | +116% |
| Cash at bank and in hand | 54/58 | €11,840 | €26,664 | +€14,824 | +125% |
| Deferred charges and accrued income | 490/1 | €881 | €829 | -€52 | -6.0% |
| Total equity and liabilities | 10/49 | €30,104 | €38,964 | +€8,859 | +29.4% |
| Equity | 10/15 | €23,554 | €24,816 | +€1,262 | +5.4% |
| Contributions | 10/11 | €18,600 | €3,912 | -€14,688 | -79.0% |
| Reserves | 13 | €4,860 | €20,000 | +€15,140 | +312% |
| Distributable reserves | 133 | €4,860 | €20,000 | +€15,140 | +312% |
| Profit (loss) carried forward | 14 | €94 | €905 | +€811 | +862% |
| Amounts payable | 17/49 | €6,550 | €14,147 | +€7,597 | +116% |
| Amounts payable within one year | 42/48 | €6,550 | €14,147 | +€7,597 | +116% |
| Trade debts | 44 | €454 | €2,809 | +€2,355 | +518% |
| Suppliers | 440/4 | €454 | €2,809 | +€2,355 | +518% |
| Taxes, remuneration and social security | 45 | €6,096 | €11,338 | +€5,242 | +86.0% |
| Taxes | 450/3 | €6,096 | €10,628 | +€4,532 | +74.4% |
| Remuneration and social security | 454/9 | - | €710 | +€710 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,912 | €5,912 | = | 0.0% |
| Other operating charges | 640/8 | €673 | €822 | +€149 | +22.1% |
| Gross operating margin | 9900 | €7,024 | €33,144 | +€26,120 | +372% |
| Operating profit (loss) | 9901 | €439 | €26,410 | +€25,971 | +5,911% |
| Financial charges | 65/66B | €41 | €43 | +€2 | +4.6% |
| Recurring financial charges | 65 | €41 | €43 | +€2 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €398 | €26,367 | +€25,969 | +6,519% |
| Income taxes | 67/77 | €882 | €6,505 | +€5,623 | +638% |
| Profit (loss) for the period | 9904 | -€483 | €19,863 | +€20,346 | |
| Profit (loss) for the period to be appropriated | 9905 | -€483 | €19,863 | +€20,346 |
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 16 October 2026 via checked.be.