L&K Consultants: what changed
What changed
L&K Consultants
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€23,856
2024 · €12,332+€11,524
Equity
€245,126
2024 · €221,270+€23,856
Cash
€78,391
2024 · €59,308+€19,083
Balance sheet total
€279,233
2024 · €242,636+€36,597
Largest movements
Assets
- Receivables within one year +€20,210
up €20,210 (+14.5%), from €139,204 to €159,414
of which Trade receivables: +€10,274
- Cash +€19,083
up €19,083 (+32.2%), from €59,308 to €78,391
mainly Net result for the year (+€23,856) and Tax, wage and social debts (+€14,038)
Equity and liabilities
- Profit (loss) carried forward +€23,856
up €23,856 (+11.2%), from €213,210 to €237,066
- Tax, wage and social debts +€14,038
up €14,038 (+85.7%), from €16,373 to €30,411
of which Taxes: +€13,962
Income statement
- Gross operating margin +€12,302
up €12,302 (+47.2%), from €26,078 to €38,380
- Turnover +€12,152
up €12,152 (+4.8%), from €255,727 to €267,880
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
€12,332
Gross operating margin
+€12,302
Depreciation
+€1,002
Other operating charges
-€16
Other operating items
+€63
Taxes
-€1,827
Result 2025
€23,856
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
+€21,339
Investment
-€2,256
Financing
€0
Cash 2024
€59,308
From operations (derived)
+€21,339
Net result for the year
+€23,856
Depreciation
+€4,225
Receivables within one year
-€20,210
Deferred charges and accrued income
+€727
Trade debts
-€597
Tax, wage and social debts
+€14,038
Other debts
+€215
Accrued charges and deferred income
-€915
Investment (derived)
-€2,256
Investment in fixed assets (net)
-€2,256
Cash 2025
€78,391
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €242,636 | €279,233 | +€36,597 | +15.1% |
| Fixed assets | 21/28 | €14,927 | €12,958 | -€1,969 | -13.2% |
| Tangible fixed assets | 22/27 | €12,677 | €10,708 | -€1,969 | -15.5% |
| Plant, machinery and equipment | 23 | €6,678 | €5,990 | -€688 | -10.3% |
| Furniture and vehicles | 24 | €4,251 | €3,309 | -€942 | -22.2% |
| Other tangible fixed assets | 26 | €1,749 | €1,410 | -€339 | -19.4% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €227,709 | €266,275 | +€38,566 | +16.9% |
| Amounts receivable within one year | 40/41 | €139,204 | €159,414 | +€20,210 | +14.5% |
| Trade receivables | 40 | €2,994 | €13,268 | +€10,274 | +343% |
| Other amounts receivable | 41 | €136,211 | €146,146 | +€9,936 | +7.3% |
| Current investments | 50/53 | €1,590 | €1,590 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,308 | €78,391 | +€19,083 | +32.2% |
| Deferred charges and accrued income | 490/1 | €27,606 | €26,879 | -€727 | -2.6% |
| Total equity and liabilities | 10/49 | €242,636 | €279,233 | +€36,597 | +15.1% |
| Equity | 10/15 | €221,270 | €245,126 | +€23,856 | +10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €213,210 | €237,066 | +€23,856 | +11.2% |
| Amounts payable | 17/49 | €21,366 | €34,107 | +€12,741 | +59.6% |
| Amounts payable within one year | 42/48 | €20,111 | €33,768 | +€13,657 | +67.9% |
| Trade debts | 44 | €3,738 | €3,142 | -€597 | -16.0% |
| Suppliers | 440/4 | €3,738 | €3,142 | -€597 | -16.0% |
| Taxes, remuneration and social security | 45 | €16,373 | €30,411 | +€14,038 | +85.7% |
| Taxes | 450/3 | €16,373 | €30,334 | +€13,962 | +85.3% |
| Remuneration and social security | 454/9 | - | €76 | +€76 | |
| Other amounts payable | 47/48 | - | €215 | +€215 | |
| Accrued charges and deferred income | 492/3 | €1,255 | €340 | -€915 | -72.9% |
| Turnover | 70 | €255,727 | €267,880 | +€12,152 | +4.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €229,649 | €229,500 | -€149 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,227 | €4,225 | -€1,002 | -19.2% |
| Other operating charges | 640/8 | €648 | €663 | +€16 | +2.4% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €26,078 | €38,380 | +€12,302 | +47.2% |
| Operating profit (loss) | 9901 | €20,140 | €33,492 | +€13,351 | +66.3% |
| Financial charges | 65/66B | €190 | €190 | = | 0.0% |
| Recurring financial charges | 65 | €190 | €190 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €19,950 | €33,301 | +€13,351 | +66.9% |
| Income taxes | 67/77 | €7,618 | €9,446 | +€1,827 | +24.0% |
| Profit (loss) for the period | 9904 | €12,332 | €23,856 | +€11,524 | +93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,332 | €23,856 | +€11,524 | +93.4% |
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 4 November 2026 via checked.be.