L&G 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&G Consulting
Largest movements
- Cash -€34,511
down €34,511 (-27.7%), from €124,578 to €90,067
mainly Net result for the year (-€26,279) and Trade debts (-€20,453)
- Receivables within one year -€26,925
down €26,925 (-24.5%), from €109,926 to €83,001
of which Trade receivables: -€19,530
- Tangible fixed assets -€18,260
down €18,260 (-70.7%), from €25,838 to €7,577
of which Furniture and vehicles: -€20,686
- Profit (loss) carried forward -€26,279
down €26,279 (-20.2%), from €130,041 to €103,763
- Trade debts -€20,453
down €20,453 (-55.3%), from €36,991 to €16,538
- Debts after one year -€13,461
down €13,461 (-60.2%), from €22,348 to €8,887
- Other debts -€10,703
down €10,703 (-81.9%), from €13,061 to €2,358
- Tax, wage and social debts -€9,435
down €9,435 (-21.8%), from €43,302 to €33,868
of which Taxes: -€13,908
- Gross operating margin -€58,546
down €58,546 (-46.1%), from €127,062 to €68,516
- Staff costs +€56,952
up €56,952 (+672%), from €8,472 to €65,424
- Taxes -€23,743
down €23,743 (-98.0%), from €24,225 to €482
- Other operating charges +€1,939
up €1,939 (+95.4%), from €2,033 to €3,972
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 | €260,408 | €180,875 | -€79,533 | -30.5% |
| Fixed assets | 21/28 | €25,838 | €7,577 | -€18,260 | -70.7% |
| Tangible fixed assets | 22/27 | €25,838 | €7,577 | -€18,260 | -70.7% |
| Plant, machinery and equipment | 23 | €2,092 | €4,518 | +€2,426 | +116% |
| Furniture and vehicles | 24 | €23,746 | €3,060 | -€20,686 | -87.1% |
| Current assets | 29/58 | €234,570 | €173,297 | -€61,273 | -26.1% |
| Amounts receivable within one year | 40/41 | €109,926 | €83,001 | -€26,925 | -24.5% |
| Trade receivables | 40 | €86,158 | €66,628 | -€19,530 | -22.7% |
| Other amounts receivable | 41 | €23,768 | €16,373 | -€7,395 | -31.1% |
| Cash at bank and in hand | 54/58 | €124,578 | €90,067 | -€34,511 | -27.7% |
| Deferred charges and accrued income | 490/1 | €66 | €229 | +€163 | +249% |
| Total equity and liabilities | 10/49 | €260,408 | €180,875 | -€79,533 | -30.5% |
| Equity | 10/15 | €132,041 | €105,763 | -€26,279 | -19.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,041 | €103,763 | -€26,279 | -20.2% |
| Amounts payable | 17/49 | €128,367 | €75,112 | -€53,255 | -41.5% |
| Amounts payable after more than one year | 17 | €22,348 | €8,887 | -€13,461 | -60.2% |
| Financial debts | 170/4 | €22,348 | €8,887 | -€13,461 | -60.2% |
| Amounts payable within one year | 42/48 | €106,019 | €66,225 | -€39,794 | -37.5% |
| Current portion of amounts payable after more than one year | 42 | €12,665 | €13,461 | +€796 | +6.3% |
| Trade debts | 44 | €36,991 | €16,538 | -€20,453 | -55.3% |
| Suppliers | 440/4 | €36,991 | €16,538 | -€20,453 | -55.3% |
| Taxes, remuneration and social security | 45 | €43,302 | €33,868 | -€9,435 | -21.8% |
| Taxes | 450/3 | €41,810 | €27,901 | -€13,908 | -33.3% |
| Remuneration and social security | 454/9 | €1,492 | €5,966 | +€4,474 | +300% |
| Other amounts payable | 47/48 | €13,061 | €2,358 | -€10,703 | -81.9% |
| Remuneration, social security and pensions | 62 | €8,472 | €65,424 | +€56,952 | +672% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,778 | €23,110 | +€332 | +1.5% |
| Other operating charges | 640/8 | €2,033 | €3,972 | +€1,939 | +95.4% |
| Gross operating margin | 9900 | €127,062 | €68,516 | -€58,546 | -46.1% |
| Operating profit (loss) | 9901 | €93,779 | -€23,990 | -€117,769 | |
| Financial income | 75/76B | €5 | €324 | +€319 | +6,362% |
| Recurring financial income | 75 | €5 | €324 | +€319 | +6,362% |
| Financial charges | 65/66B | €3,056 | €2,130 | -€926 | -30.3% |
| Recurring financial charges | 65 | €3,056 | €2,130 | -€926 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €90,728 | -€25,796 | -€116,524 | |
| Income taxes | 67/77 | €24,225 | €482 | -€23,743 | -98.0% |
| Profit (loss) for the period | 9904 | €66,503 | -€26,279 | -€92,782 | |
| Profit (loss) for the period to be appropriated | 9905 | €66,503 | -€26,279 | -€92,782 |
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.