L&E 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&E CONSULTING
Largest movements
- Receivables within one year +€51,336
up €51,336 (+1,017%), from €5,050 to €56,386
of which Trade receivables: +€47,880
- Cash +€3,687
up €3,687 (+12.9%), from €28,519 to €32,207
mainly Net result for the year (+€43,652) and Tax, wage and social debts (+€12,985)
- Tangible fixed assets +€2,869
up €2,869 (+12.0%), from €23,904 to €26,772
of which Furniture and vehicles: +€4,612
- Reserves +€43,652
up €43,652 (+206%), from €21,148 to €64,800
- Tax, wage and social debts +€12,985
up €12,985 (+435%), from €2,982 to €15,967
- Trade debts +€2,693
up €2,693 (+48.4%), from €5,561 to €8,253
- Gross operating margin +€88,031
up €88,031, from -€28,304 to €59,727
- Taxes +€4,191
up €4,191 (+1,885%), from €222 to €4,413
- Financial charges +€2,046
up €2,046 (+109%), from €1,875 to €3,921
- Financial income -€1,223
down €1,223 (-99.8%), from €1,226 to €3
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 | €58,506 | €116,813 | +€58,307 | +99.7% |
| Fixed assets | 21/28 | €23,904 | €26,772 | +€2,869 | +12.0% |
| Tangible fixed assets | 22/27 | €23,904 | €26,772 | +€2,869 | +12.0% |
| Land and buildings | 22 | €13,673 | €11,930 | -€1,743 | -12.7% |
| Furniture and vehicles | 24 | €10,231 | €14,843 | +€4,612 | +45.1% |
| Current assets | 29/58 | €34,602 | €90,040 | +€55,438 | +160% |
| Amounts receivable within one year | 40/41 | €5,050 | €56,386 | +€51,336 | +1,017% |
| Trade receivables | 40 | €1,772 | €49,652 | +€47,880 | +2,702% |
| Other amounts receivable | 41 | €3,278 | €6,734 | +€3,456 | +105% |
| Cash at bank and in hand | 54/58 | €28,519 | €32,207 | +€3,687 | +12.9% |
| Deferred charges and accrued income | 490/1 | €1,033 | €1,447 | +€415 | +40.1% |
| Total equity and liabilities | 10/49 | €58,506 | €116,813 | +€58,307 | +99.7% |
| Equity | 10/15 | €26,148 | €69,800 | +€43,652 | +167% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,148 | €64,800 | +€43,652 | +206% |
| Distributable reserves | 133 | €21,148 | €64,800 | +€43,652 | +206% |
| Amounts payable | 17/49 | €32,357 | €47,012 | +€14,655 | +45.3% |
| Amounts payable within one year | 42/48 | €30,515 | €45,439 | +€14,924 | +48.9% |
| Trade debts | 44 | €5,561 | €8,253 | +€2,693 | +48.4% |
| Suppliers | 440/4 | €5,561 | €8,253 | +€2,693 | +48.4% |
| Taxes, remuneration and social security | 45 | €2,982 | €15,967 | +€12,985 | +435% |
| Taxes | 450/3 | €2,982 | €15,967 | +€12,985 | +435% |
| Other amounts payable | 47/48 | €21,973 | €21,219 | -€754 | -3.4% |
| Accrued charges and deferred income | 492/3 | €1,842 | €1,573 | -€269 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,246 | €6,613 | +€367 | +5.9% |
| Other operating charges | 640/8 | €580 | €1,131 | +€551 | +95.1% |
| Gross operating margin | 9900 | -€28,304 | €59,727 | +€88,031 | |
| Operating profit (loss) | 9901 | -€35,129 | €51,984 | +€87,113 | |
| Financial income | 75/76B | €1,226 | €3 | -€1,223 | -99.8% |
| Recurring financial income | 75 | €1,226 | €3 | -€1,223 | -99.8% |
| Financial charges | 65/66B | €1,875 | €3,921 | +€2,046 | +109% |
| Recurring financial charges | 65 | €1,875 | €3,921 | +€2,046 | +109% |
| Profit (loss) for the period before taxes | 9903 | -€35,779 | €48,065 | +€83,844 | |
| Income taxes | 67/77 | €222 | €4,413 | +€4,191 | +1,885% |
| Profit (loss) for the period | 9904 | -€36,001 | €43,652 | +€79,653 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,001 | €43,652 | +€79,653 |
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 17 October 2026 via checked.be.