L-Konsulting: 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-Konsulting
Largest movements
- Cash -€718
no longer reported in 2024 (was €718)
mainly Net result for the year (-€3,466) and Other debts (-€1,126)
- Tangible fixed assets -€496
down €496 (-68.7%), from €721 to €226
- Profit (loss) carried forward -€3,466
down €3,466 (-23.2%), from -€14,928 to -€18,395
- Trade debts +€3,379
up €3,379 (+440%), from €769 to €4,147
- Other debts -€1,126
down €1,126 (-27.3%), from €4,119 to €2,993
- Gross operating margin +€2,343
up €2,343 (+41.8%), from -€5,601 to -€3,258
- Depreciation -€939
down €939 (-65.5%), from €1,435 to €496
- Financial charges -€67
down €67 (-44.8%), from €149 to €82
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,795 | €37,582 | -€1,213 | -3.1% |
| Fixed assets | 21/28 | €2,221 | €1,726 | -€496 | -22.3% |
| Tangible fixed assets | 22/27 | €721 | €226 | -€496 | -68.7% |
| Furniture and vehicles | 24 | €721 | €226 | -€496 | -68.7% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €36,574 | €35,856 | -€718 | -2.0% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €856 | €856 | = | 0.0% |
| Other amounts receivable | 41 | €856 | €856 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €718 | - | -€718 | |
| Total equity and liabilities | 10/49 | €38,795 | €37,582 | -€1,213 | -3.1% |
| Equity | 10/15 | €33,907 | €30,441 | -€3,466 | -10.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,836 | €46,836 | = | 0.0% |
| Distributable reserves | 133 | €46,836 | €46,836 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,928 | -€18,395 | -€3,466 | -23.2% |
| Amounts payable | 17/49 | €4,887 | €7,141 | +€2,253 | +46.1% |
| Amounts payable within one year | 42/48 | €4,887 | €7,141 | +€2,253 | +46.1% |
| Trade debts | 44 | €769 | €4,147 | +€3,379 | +440% |
| Suppliers | 440/4 | €769 | €4,147 | +€3,379 | +440% |
| Other amounts payable | 47/48 | €4,119 | €2,993 | -€1,126 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,435 | €496 | -€939 | -65.5% |
| Other operating charges | 640/8 | €551 | €505 | -€46 | -8.4% |
| Gross operating margin | 9900 | -€5,601 | -€3,258 | +€2,343 | +41.8% |
| Operating profit (loss) | 9901 | -€7,587 | -€4,259 | +€3,328 | +43.9% |
| Financial income | 75/76B | €875 | €875 | = | 0.0% |
| Recurring financial income | 75 | €875 | €875 | = | 0.0% |
| Financial charges | 65/66B | €149 | €82 | -€67 | -44.8% |
| Recurring financial charges | 65 | €149 | €82 | -€67 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,861 | -€3,466 | +€3,395 | +49.5% |
| Profit (loss) for the period | 9904 | -€6,861 | -€3,466 | +€3,395 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,861 | -€3,466 | +€3,395 | +49.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.