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 -€78,581
down €78,581 (-56.7%), from €138,669 to €60,088
mainly Investment in fixed assets (net) (-€63,777) and Contributions, distributions and other (-€60,873)
- Tangible fixed assets +€34,628
up €34,628 (+8.2%), from €419,855 to €454,482
of which Furniture and vehicles: +€49,992
- Receivables after one year -€15,000
down €15,000 (-37.5%), from €40,000 to €25,000
- Debts after one year -€47,514
down €47,514 (-16.2%), from €293,044 to €245,530
- Reserves -€16,873
down €16,873 (-6.7%), from €252,014 to €235,141
of which Distributable reserves: -€15,013
- Trade debts +€9,987
up €9,987 (+328%), from €3,048 to €13,036
- Tax, wage and social debts -€9,129
down €9,129 (-29.8%), from €30,617 to €21,487
of which Taxes: -€8,884
- Other debts -€7,754
down €7,754 (-88.9%), from €8,724 to €970
- Depreciation -€4,794
down €4,794 (-14.1%), from €33,943 to €29,150
- Gross operating margin +€4,430
up €4,430 (+4.4%), from €100,798 to €105,228
- Other operating charges +€3,395
up €3,395 (+267%), from €1,270 to €4,665
- Taxes +€2,586
up €2,586 (+15.0%), from €17,223 to €19,808
- Financial charges +€2,549
up €2,549 (+53.1%), from €4,797 to €7,346
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €658,692 | €595,306 | -€63,386 | -9.6% |
| Fixed assets | 21/28 | €419,855 | €454,482 | +€34,628 | +8.2% |
| Tangible fixed assets | 22/27 | €419,855 | €454,482 | +€34,628 | +8.2% |
| Land and buildings | 22 | €387,101 | €379,603 | -€7,497 | -1.9% |
| Plant, machinery and equipment | 23 | €7,926 | €3,996 | -€3,930 | -49.6% |
| Furniture and vehicles | 24 | €2,217 | €52,209 | +€49,992 | +2,255% |
| Other tangible fixed assets | 26 | €22,611 | €18,674 | -€3,937 | -17.4% |
| Current assets | 29/58 | €238,837 | €140,824 | -€98,014 | -41.0% |
| Amounts receivable after more than one year | 29 | €40,000 | €25,000 | -€15,000 | -37.5% |
| Other amounts receivable | 291 | €40,000 | €25,000 | -€15,000 | -37.5% |
| Amounts receivable within one year | 40/41 | €57,342 | €51,855 | -€5,487 | -9.6% |
| Trade receivables | 40 | €35,004 | €50,453 | +€15,450 | +44.1% |
| Other amounts receivable | 41 | €22,338 | €1,401 | -€20,937 | -93.7% |
| Cash at bank and in hand | 54/58 | €138,669 | €60,088 | -€78,581 | -56.7% |
| Deferred charges and accrued income | 490/1 | €2,827 | €3,881 | +€1,054 | +37.3% |
| Total equity and liabilities | 10/49 | €658,692 | €595,306 | -€63,386 | -9.6% |
| Equity | 10/15 | €288,541 | €272,497 | -€16,044 | -5.6% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €252,014 | €235,141 | -€16,873 | -6.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €250,154 | €235,141 | -€15,013 | -6.0% |
| Profit (loss) carried forward | 14 | €30,127 | €30,956 | +€829 | +2.8% |
| Amounts payable | 17/49 | €370,151 | €322,809 | -€47,342 | -12.8% |
| Amounts payable after more than one year | 17 | €293,044 | €245,530 | -€47,514 | -16.2% |
| Financial debts | 170/4 | €293,044 | €245,530 | -€47,514 | -16.2% |
| Amounts payable within one year | 42/48 | €73,865 | €73,727 | -€138 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €31,476 | €35,735 | +€4,259 | +13.5% |
| Financial debts | 43 | - | €2,498 | +€2,498 | |
| Credit institutions | 430/8 | - | €2,498 | +€2,498 | |
| Trade debts | 44 | €3,048 | €13,036 | +€9,987 | +328% |
| Suppliers | 440/4 | €3,048 | €13,036 | +€9,987 | +328% |
| Taxes, remuneration and social security | 45 | €30,617 | €21,487 | -€9,129 | -29.8% |
| Taxes | 450/3 | €30,372 | €21,487 | -€8,884 | -29.3% |
| Remuneration and social security | 454/9 | €245 | - | -€245 | |
| Other amounts payable | 47/48 | €8,724 | €970 | -€7,754 | -88.9% |
| Accrued charges and deferred income | 492/3 | €3,242 | €3,553 | +€311 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,943 | €29,150 | -€4,794 | -14.1% |
| Other operating charges | 640/8 | €1,270 | €4,665 | +€3,395 | +267% |
| Gross operating margin | 9900 | €100,798 | €105,228 | +€4,430 | +4.4% |
| Operating profit (loss) | 9901 | €65,585 | €71,413 | +€5,829 | +8.9% |
| Financial income | 75/76B | €100 | €570 | +€470 | +472% |
| Recurring financial income | 75 | €100 | €570 | +€470 | +472% |
| Financial charges | 65/66B | €4,797 | €7,346 | +€2,549 | +53.1% |
| Recurring financial charges | 65 | €4,797 | €7,346 | +€2,549 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | €60,887 | €64,637 | +€3,750 | +6.2% |
| Income taxes | 67/77 | €17,223 | €19,808 | +€2,586 | +15.0% |
| Profit (loss) for the period | 9904 | €43,664 | €44,829 | +€1,165 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,664 | €44,829 | +€1,165 | +2.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.