L-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-CONSULTING
Largest movements
- Cash +€18,993
up €18,993 (+72.8%), from €26,106 to €45,099
mainly Tax, wage and social debts (+€43,453) and Net result for the year (+€41,264)
- Receivables within one year +€6,163
up €6,163 (+38.7%), from €15,934 to €22,097
of which Trade receivables: +€11,470
- Stocks and contracts -€4,379
down €4,379 (-6.3%), from €69,187 to €64,808
- Tangible fixed assets -€4,330
down €4,330 (-33.3%), from €12,992 to €8,661
of which Furniture and vehicles: -€4,029
- Profit (loss) carried forward -€70,209
down €70,209 (-94.5%), from €74,329 to €4,120
- Tax, wage and social debts +€43,453
up €43,453 (+403%), from €10,779 to €54,232
- Reserves +€41,264
up €41,264 (+2,218%), from €1,860 to €43,124
of which Distributable reserves: +€41,264
- Gross operating margin +€78,115
up €78,115, from -€6,415 to €71,700
- Taxes +€23,110
up €23,110 (+14,359%), from €161 to €23,270
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 | €125,116 | €141,146 | +€16,030 | +12.8% |
| Fixed assets | 21/28 | €12,992 | €8,661 | -€4,330 | -33.3% |
| Tangible fixed assets | 22/27 | €12,992 | €8,661 | -€4,330 | -33.3% |
| Plant, machinery and equipment | 23 | €4,635 | €4,334 | -€301 | -6.5% |
| Furniture and vehicles | 24 | €8,356 | €4,327 | -€4,029 | -48.2% |
| Current assets | 29/58 | €112,124 | €132,484 | +€20,360 | +18.2% |
| Stocks and contracts in progress | 3 | €69,187 | €64,808 | -€4,379 | -6.3% |
| Stocks | 30/36 | €69,187 | €64,808 | -€4,379 | -6.3% |
| Amounts receivable within one year | 40/41 | €15,934 | €22,097 | +€6,163 | +38.7% |
| Trade receivables | 40 | €10,627 | €22,097 | +€11,470 | +108% |
| Other amounts receivable | 41 | €5,307 | €0 | -€5,307 | -100% |
| Cash at bank and in hand | 54/58 | €26,106 | €45,099 | +€18,993 | +72.8% |
| Deferred charges and accrued income | 490/1 | €898 | €481 | -€417 | -46.5% |
| Total equity and liabilities | 10/49 | €125,116 | €141,146 | +€16,030 | +12.8% |
| Equity | 10/15 | €82,389 | €53,444 | -€28,945 | -35.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €43,124 | +€41,264 | +2,218% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €41,264 | +€41,264 | |
| Profit (loss) carried forward | 14 | €74,329 | €4,120 | -€70,209 | -94.5% |
| Amounts payable | 17/49 | €42,727 | €87,702 | +€44,975 | +105% |
| Amounts payable within one year | 42/48 | €42,727 | €87,277 | +€44,550 | +104% |
| Trade debts | 44 | €31,948 | €33,045 | +€1,097 | +3.4% |
| Suppliers | 440/4 | €31,948 | €33,045 | +€1,097 | +3.4% |
| Taxes, remuneration and social security | 45 | €10,779 | €54,232 | +€43,453 | +403% |
| Taxes | 450/3 | €10,779 | €54,232 | +€43,453 | +403% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €425 | +€425 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,792 | €4,865 | +€73 | +1.5% |
| Other operating charges | 640/8 | €1,480 | €1,576 | +€96 | +6.5% |
| Gross operating margin | 9900 | -€6,415 | €71,700 | +€78,115 | |
| Operating profit (loss) | 9901 | -€12,687 | €65,259 | +€77,946 | |
| Financial income | 75/76B | €189 | €0 | -€189 | -100% |
| Recurring financial income | 75 | €189 | €0 | -€189 | -100% |
| Financial charges | 65/66B | €370 | €725 | +€354 | +95.6% |
| Recurring financial charges | 65 | €370 | €725 | +€354 | +95.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,868 | €64,534 | +€77,403 | |
| Income taxes | 67/77 | €161 | €23,270 | +€23,110 | +14,359% |
| Profit (loss) for the period | 9904 | -€13,029 | €41,264 | +€54,293 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,029 | €41,264 | +€54,293 |
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 25 October 2026 via checked.be.