L&K 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&K CONSULTING
Largest movements
- Receivables within one year -€167,573
down €167,573 (-100%), from €167,573 to €0
of which Other amounts receivable: -€100,000
- Tangible fixed assets -€60,714
down €60,714 (-3.9%), from €1.6m to €1.5m
of which Land and buildings: -€55,762
- Cash +€31,516
up €31,516 (+73.1%), from €43,106 to €74,622
mainly Receivables within one year (+€167,573) and Net result for the year (+€94,187)
- Other debts -€177,091
down €177,091 (-65.0%), from €272,571 to €95,479
- Reserves +€94,187
up €94,187 (+8.5%), from €1.1m to €1.2m
of which Distributable reserves: +€94,187
- Trade debts -€84,411
down €84,411 (-98.5%), from €85,670 to €1,259
- Debts after one year -€49,340
down €49,340 (-18.4%), from €268,262 to €218,922
- Financial income -€54,813
down €54,813 (-55.1%), from €99,479 to €44,667
- Gross operating margin +€11,577
up €11,577 (+7.7%), from €150,704 to €162,281
- Depreciation +€9,173
up €9,173 (+17.8%), from €51,541 to €60,714
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 | €2,464,421 | €2,265,764 | -€198,657 | -8.1% |
| Fixed assets | 21/28 | €2,250,375 | €2,189,662 | -€60,714 | -2.7% |
| Tangible fixed assets | 22/27 | €1,560,875 | €1,500,162 | -€60,714 | -3.9% |
| Land and buildings | 22 | €1,534,839 | €1,479,078 | -€55,762 | -3.6% |
| Plant, machinery and equipment | 23 | €24,971 | €20,147 | -€4,824 | -19.3% |
| Furniture and vehicles | 24 | €1,065 | €937 | -€128 | -12.0% |
| Financial fixed assets | 28 | €689,500 | €689,500 | = | 0.0% |
| Current assets | 29/58 | €214,046 | €76,102 | -€137,944 | -64.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €167,573 | €0 | -€167,573 | -100% |
| Trade receivables | 40 | €67,573 | €0 | -€67,573 | -100% |
| Other amounts receivable | 41 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €43,106 | €74,622 | +€31,516 | +73.1% |
| Deferred charges and accrued income | 490/1 | €3,367 | €1,480 | -€1,887 | -56.0% |
| Total equity and liabilities | 10/49 | €2,464,421 | €2,265,764 | -€198,657 | -8.1% |
| Equity | 10/15 | €1,725,082 | €1,819,269 | +€94,187 | +5.5% |
| Contributions | 10/11 | €39,300 | €39,300 | = | 0.0% |
| Reserves | 13 | €1,111,770 | €1,205,957 | +€94,187 | +8.5% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €1,111,770 | €1,205,957 | +€94,187 | +8.5% |
| Profit (loss) carried forward | 14 | €574,012 | €574,012 | = | 0.0% |
| Provisions and deferred taxes | 16 | €40,566 | €40,566 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €40,566 | €40,566 | = | 0.0% |
| Pensions and similar obligations | 160 | €40,566 | €40,566 | = | 0.0% |
| Amounts payable | 17/49 | €698,773 | €405,929 | -€292,845 | -41.9% |
| Amounts payable after more than one year | 17 | €268,262 | €218,922 | -€49,340 | -18.4% |
| Financial debts | 170/4 | €268,262 | €218,922 | -€49,340 | -18.4% |
| Amounts payable within one year | 42/48 | €429,001 | €187,007 | -€241,995 | -56.4% |
| Current portion of amounts payable after more than one year | 42 | €50,115 | €49,340 | -€775 | -1.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €85,670 | €1,259 | -€84,411 | -98.5% |
| Suppliers | 440/4 | €85,670 | €1,259 | -€84,411 | -98.5% |
| Taxes, remuneration and social security | 45 | €20,645 | €40,928 | +€20,282 | +98.2% |
| Taxes | 450/3 | €20,645 | €38,741 | +€18,096 | +87.7% |
| Remuneration and social security | 454/9 | - | €2,187 | +€2,187 | |
| Other amounts payable | 47/48 | €272,571 | €95,479 | -€177,091 | -65.0% |
| Accrued charges and deferred income | 492/3 | €1,510 | €0 | -€1,510 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,541 | €60,714 | +€9,173 | +17.8% |
| Other operating charges | 640/8 | €7,540 | €6,077 | -€1,462 | -19.4% |
| Gross operating margin | 9900 | €150,704 | €162,281 | +€11,577 | +7.7% |
| Operating profit (loss) | 9901 | €91,623 | €95,490 | +€3,867 | +4.2% |
| Financial income | 75/76B | €99,479 | €44,667 | -€54,813 | -55.1% |
| Recurring financial income | 75 | €99,479 | €44,667 | -€54,813 | -55.1% |
| Financial charges | 65/66B | €20,170 | €18,903 | -€1,267 | -6.3% |
| Recurring financial charges | 65 | €20,170 | €18,903 | -€1,267 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €170,933 | €121,254 | -€49,679 | -29.1% |
| Income taxes | 67/77 | €28,274 | €27,067 | -€1,208 | -4.3% |
| Profit (loss) for the period | 9904 | €142,659 | €94,187 | -€48,471 | -34.0% |
| Transfer from tax-exempt reserves | 789 | €45,083 | €0 | -€45,083 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €187,741 | €94,187 | -€93,554 | -49.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.