L&I PARTNERS: what changed
L&I PARTNERS
Largest movements
- Receivables within one year -€4,137
down €4,137 (-85.5%), from €4,839 to €702
of which Trade receivables: -€4,288
- Cash -€2,528
down €2,528 (-60.7%), from €4,166 to €1,638
mainly Trade debts (-€6,554) and Tax, wage and social debts (-€800)
- Trade debts -€6,554
down €6,554 (-56.5%), from €11,591 to €5,037
- Other debts +€925
up €925 (+46.8%), from €1,975 to €2,900
- Tax, wage and social debts -€800
down €800 (-34.8%), from €2,299 to €1,499
- Profit (loss) carried forward -€236
down €236 (-1.8%), from -€13,061 to -€13,296
- Gross operating margin -€8,370
down €8,370, from €8,304 to -€66
- Other operating charges -€2,061
no longer reported in 2025 (was €2,061)
- Taxes -€1,499
no longer reported in 2025 (was €1,499)
- Financial charges -€386
down €386 (-69.4%), from €556 to €170
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,005 | €2,340 | -€6,665 | -74.0% |
| Current assets | 29/58 | €9,005 | €2,340 | -€6,665 | -74.0% |
| Amounts receivable within one year | 40/41 | €4,839 | €702 | -€4,137 | -85.5% |
| Trade receivables | 40 | €4,288 | - | -€4,288 | |
| Other amounts receivable | 41 | €551 | €702 | +€151 | +27.4% |
| Cash at bank and in hand | 54/58 | €4,166 | €1,638 | -€2,528 | -60.7% |
| Total equity and liabilities | 10/49 | €9,005 | €2,340 | -€6,665 | -74.0% |
| Equity | 10/15 | -€6,861 | -€7,096 | -€236 | -3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,061 | -€13,296 | -€236 | -1.8% |
| Amounts payable | 17/49 | €15,866 | €9,436 | -€6,430 | -40.5% |
| Amounts payable within one year | 42/48 | €15,866 | €9,436 | -€6,430 | -40.5% |
| Trade debts | 44 | €11,591 | €5,037 | -€6,554 | -56.5% |
| Suppliers | 440/4 | €11,591 | €5,037 | -€6,554 | -56.5% |
| Taxes, remuneration and social security | 45 | €2,299 | €1,499 | -€800 | -34.8% |
| Taxes | 450/3 | €2,299 | €1,499 | -€800 | -34.8% |
| Other amounts payable | 47/48 | €1,975 | €2,900 | +€925 | +46.8% |
| Other operating charges | 640/8 | €2,061 | - | -€2,061 | |
| Gross operating margin | 9900 | €8,304 | -€66 | -€8,370 | |
| Operating profit (loss) | 9901 | €6,244 | -€66 | -€6,309 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €556 | €170 | -€386 | -69.4% |
| Recurring financial charges | 65 | €556 | €170 | -€386 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | €5,688 | -€236 | -€5,923 | |
| Income taxes | 67/77 | €1,499 | - | -€1,499 | |
| Profit (loss) for the period | 9904 | €4,189 | -€236 | -€4,425 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,189 | -€236 | -€4,425 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.