L&J ADVIES: what changed
What changed
L&J ADVIES
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€3,298
2024 · -€29,588+€26,290
Equity
€169,944
2024 · €173,242-€3,298
Cash
€26
2024 · €30-€4
Balance sheet total
€364,578
2024 · €408,344-€43,766
Largest movements
Assets
- Receivables within one year -€40,000
down €40,000 (-9.9%), from €402,784 to €362,784
of which Other amounts receivable: -€40,000
Equity and liabilities
- Other debts -€40,474
down €40,474 (-17.2%), from €234,727 to €194,253
Income statement
- Gross operating margin +€27,080
up €27,080 (+93.6%), from -€28,925 to -€1,845
- Turnover +€24,838
up €24,838 (+981%), from €2,532 to €27,370
- Purchases and services -€2,242
down €2,242 (-7.1%), from €31,457 to €29,215
- Depreciation +€321
up €321 (+199%), from €161 to €482
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
-€29,588
Gross operating margin
+€27,080
Depreciation
-€321
Other operating charges
-€189
Other operating items
-€280
Result 2025
-€3,298
raises the resultlowers the resultnot broken down further in the accounts
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
-€3,284
Investment
+€3,280
Financing
€0
Cash 2024
€30
From operations (derived)
-€3,284
Net result for the year
-€3,298
Depreciation
+€482
Receivables within one year
+€40,000
Smaller working-capital items
+€6
Other debts
-€40,474
Investment (derived)
+€3,280
Investment in fixed assets (net)
+€3,280
Cash 2025
€26
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €408,344 | €364,578 | -€43,766 | -10.7% |
| Fixed assets | 21/28 | €5,530 | €1,768 | -€3,762 | -68.0% |
| Tangible fixed assets | 22/27 | €5,530 | €1,768 | -€3,762 | -68.0% |
| Land and buildings | 22 | €3,280 | €0 | -€3,280 | -100% |
| Plant, machinery and equipment | 23 | €2,250 | €1,768 | -€482 | -21.4% |
| Current assets | 29/58 | €402,814 | €362,810 | -€40,004 | -9.9% |
| Amounts receivable within one year | 40/41 | €402,784 | €362,784 | -€40,000 | -9.9% |
| Trade receivables | 40 | €17,784 | €17,784 | = | 0.0% |
| Other amounts receivable | 41 | €385,000 | €345,000 | -€40,000 | -10.4% |
| Cash at bank and in hand | 54/58 | €30 | €26 | -€4 | -13.3% |
| Total equity and liabilities | 10/49 | €408,344 | €364,578 | -€43,766 | -10.7% |
| Equity | 10/15 | €173,242 | €169,944 | -€3,298 | -1.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €184,238 | €184,238 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Distributable reserves | 133 | €182,379 | €182,379 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,588 | -€32,886 | -€3,298 | -11.1% |
| Amounts payable | 17/49 | €235,102 | €194,634 | -€40,468 | -17.2% |
| Amounts payable within one year | 42/48 | €235,102 | €194,634 | -€40,468 | -17.2% |
| Trade debts | 44 | €321 | €314 | -€7 | -2.2% |
| Suppliers | 440/4 | €321 | €314 | -€7 | -2.2% |
| Taxes, remuneration and social security | 45 | €54 | €67 | +€13 | +24.1% |
| Taxes | 450/3 | €54 | €67 | +€13 | +24.1% |
| Other amounts payable | 47/48 | €234,727 | €194,253 | -€40,474 | -17.2% |
| Turnover | 70 | €2,532 | €27,370 | +€24,838 | +981% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,457 | €29,215 | -€2,242 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161 | €482 | +€321 | +199% |
| Other operating charges | 640/8 | €457 | €646 | +€189 | +41.4% |
| Non-recurring operating charges | 66A | - | €280 | +€280 | |
| Gross operating margin | 9900 | -€28,925 | -€1,845 | +€27,080 | +93.6% |
| Operating profit (loss) | 9901 | -€29,543 | -€3,253 | +€26,290 | +89.0% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,588 | -€3,298 | +€26,290 | +88.9% |
| Profit (loss) for the period | 9904 | -€29,588 | -€3,298 | +€26,290 | +88.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,588 | -€3,298 | +€26,290 | +88.9% |
Next steps
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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 3 November 2026 via checked.be.