L & G CONSULTING: what changed
What changed
L & G CONSULTING
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€45,235
2024 · €49,953-€4,718
Equity
€539,807
2024 · €571,721-€31,913
Cash
€147,862
2024 · €76,644+€71,219
Balance sheet total
€707,079
2024 · €684,295+€22,785
Largest movements
Assets
- Cash +€71,219
up €71,219 (+92.9%), from €76,644 to €147,862
mainly Other debts (+€70,090) and Net result for the year (+€45,235)
- Tangible fixed assets -€25,531
down €25,531 (-4.8%), from €534,414 to €508,883
of which Land and buildings: -€24,896
- Receivables within one year -€21,810
down €21,810 (-93.8%), from €23,262 to €1,452
Equity and liabilities
- Other debts +€70,090
up €70,090 (+103%), from €67,785 to €137,875
- Reserves -€31,913
down €31,913 (-5.8%), from €553,121 to €521,207
of which Distributable reserves: -€28,996
- Tax, wage and social debts -€17,445
down €17,445 (-71.2%), from €24,513 to €7,068
of which Taxes: -€13,295
Income statement
- Gross operating margin -€11,211
down €11,211 (-10.0%), from €112,295 to €101,084
- Taxes -€7,069
down €7,069 (-26.4%), from €26,769 to €19,700
- Financial charges +€1,134
up €1,134 (+53.6%), from €2,117 to €3,251
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€49,953
Gross operating margin
-€11,211
Depreciation
+€139
Other operating charges
-€152
Financial income
+€572
Financial charges
-€1,134
Taxes
+€7,069
Result 2025
€45,235
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€152,606
Investment
-€4,240
Financing
-€77,148
Cash 2024
€76,644
From operations (derived)
+€152,606
Net result for the year
+€45,235
Depreciation
+€32,155
Receivables within one year
+€21,810
Deferred charges and accrued income
-€1,291
Provisions
-€973
Trade debts
+€3,766
Tax, wage and social debts
-€17,445
Other debts
+€70,090
Accrued charges and deferred income
-€740
Investment (derived)
-€4,240
Investment in fixed assets (net)
-€6,124
Current investments
+€1,884
Financing
-€77,148
Contributions, distributions and other
-€77,148
Cash 2025
€147,862
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €684,295 | €707,079 | +€22,785 | +3.3% |
| Fixed assets | 21/28 | €534,914 | €508,883 | -€26,031 | -4.9% |
| Tangible fixed assets | 22/27 | €534,414 | €508,883 | -€25,531 | -4.8% |
| Land and buildings | 22 | €527,849 | €502,953 | -€24,896 | -4.7% |
| Plant, machinery and equipment | 23 | - | €2,550 | +€2,550 | |
| Furniture and vehicles | 24 | €4,559 | €1,598 | -€2,961 | -64.9% |
| Other tangible fixed assets | 26 | €2,006 | €1,782 | -€224 | -11.2% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €149,380 | €198,196 | +€48,816 | +32.7% |
| Amounts receivable within one year | 40/41 | €23,262 | €1,452 | -€21,810 | -93.8% |
| Trade receivables | 40 | €23,262 | €1,452 | -€21,810 | -93.8% |
| Current investments | 50/53 | €48,618 | €46,734 | -€1,884 | -3.9% |
| Cash at bank and in hand | 54/58 | €76,644 | €147,862 | +€71,219 | +92.9% |
| Deferred charges and accrued income | 490/1 | €856 | €2,148 | +€1,291 | +151% |
| Total equity and liabilities | 10/49 | €684,295 | €707,079 | +€22,785 | +3.3% |
| Equity | 10/15 | €571,721 | €539,807 | -€31,913 | -5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €553,121 | €521,207 | -€31,913 | -5.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €78,934 | €76,017 | -€2,918 | -3.7% |
| Distributable reserves | 133 | €474,186 | €445,190 | -€28,996 | -6.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €15,786 | €14,814 | -€973 | -6.2% |
| Deferred taxes | 168 | €15,786 | €14,814 | -€973 | -6.2% |
| Amounts payable | 17/49 | €96,788 | €152,458 | +€55,671 | +57.5% |
| Amounts payable within one year | 42/48 | €96,048 | €152,458 | +€56,411 | +58.7% |
| Trade debts | 44 | €3,749 | €7,515 | +€3,766 | +100% |
| Suppliers | 440/4 | €3,749 | €7,515 | +€3,766 | +100% |
| Taxes, remuneration and social security | 45 | €24,513 | €7,068 | -€17,445 | -71.2% |
| Taxes | 450/3 | €20,363 | €7,068 | -€13,295 | -65.3% |
| Remuneration and social security | 454/9 | €4,150 | - | -€4,150 | |
| Other amounts payable | 47/48 | €67,785 | €137,875 | +€70,090 | +103% |
| Accrued charges and deferred income | 492/3 | €740 | - | -€740 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,293 | €32,155 | -€139 | -0.4% |
| Other operating charges | 640/8 | €2,963 | €3,115 | +€152 | +5.1% |
| Gross operating margin | 9900 | €112,295 | €101,084 | -€11,211 | -10.0% |
| Operating profit (loss) | 9901 | €77,039 | €65,814 | -€11,225 | -14.6% |
| Financial income | 75/76B | €828 | €1,400 | +€572 | +69.1% |
| Recurring financial income | 75 | €828 | €1,400 | +€572 | +69.1% |
| Financial charges | 65/66B | €2,117 | €3,251 | +€1,134 | +53.6% |
| Recurring financial charges | 65 | €2,117 | €3,251 | +€1,134 | +53.6% |
| Profit (loss) for the period before taxes | 9903 | €75,750 | €63,962 | -€11,787 | -15.6% |
| Transfer from deferred taxes | 780 | €973 | €973 | = | 0.0% |
| Income taxes | 67/77 | €26,769 | €19,700 | -€7,069 | -26.4% |
| Profit (loss) for the period | 9904 | €49,953 | €45,235 | -€4,718 | -9.4% |
| Transfer from tax-exempt reserves | 789 | €38,518 | €2,918 | -€35,600 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €88,471 | €48,153 | -€40,318 | -45.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.