L & L Consult: 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 & L Consult
Largest movements
- Cash -€12,327
down €12,327 (-38.0%), from €32,437 to €20,111
mainly Investment in fixed assets (net) (-€7,674) and Debts after one year (-€6,315)
- Receivables within one year +€3,237
up €3,237 (+82.6%), from €3,917 to €7,155
of which Trade receivables: +€3,996
- Debts after one year -€6,315
down €6,315 (-59.0%), from €10,702 to €4,387
- Profit (loss) carried forward -€4,550
down €4,550 (-10.3%), from €43,984 to €39,434
- Depreciation +€3,502
up €3,502 (+71.1%), from €4,926 to €8,428
- Gross operating margin -€822
down €822 (-10.7%), from €7,703 to €6,881
- Other operating charges +€512
up €512 (+30.6%), from €1,672 to €2,183
- Financial charges -€312
down €312 (-27.5%), from €1,132 to €820
- Taxes -€279
no longer reported in 2025 (was €279)
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 | €95,520 | €85,676 | -€9,844 | -10.3% |
| Fixed assets | 21/28 | €59,166 | €58,411 | -€754 | -1.3% |
| Tangible fixed assets | 22/27 | €59,166 | €58,411 | -€754 | -1.3% |
| Land and buildings | 22 | €40,373 | €38,109 | -€2,264 | -5.6% |
| Plant, machinery and equipment | 23 | €18,793 | €20,302 | +€1,510 | +8.0% |
| Current assets | 29/58 | €36,355 | €27,265 | -€9,090 | -25.0% |
| Amounts receivable within one year | 40/41 | €3,917 | €7,155 | +€3,237 | +82.6% |
| Trade receivables | 40 | €3,158 | €7,155 | +€3,996 | +127% |
| Other amounts receivable | 41 | €759 | - | -€759 | |
| Cash at bank and in hand | 54/58 | €32,437 | €20,111 | -€12,327 | -38.0% |
| Total equity and liabilities | 10/49 | €95,520 | €85,676 | -€9,844 | -10.3% |
| Equity | 10/15 | €52,044 | €47,494 | -€4,550 | -8.7% |
| 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 | €43,984 | €39,434 | -€4,550 | -10.3% |
| Amounts payable | 17/49 | €43,476 | €38,182 | -€5,294 | -12.2% |
| Amounts payable after more than one year | 17 | €10,702 | €4,387 | -€6,315 | -59.0% |
| Financial debts | 170/4 | €10,702 | €4,387 | -€6,315 | -59.0% |
| Amounts payable within one year | 42/48 | €32,774 | €33,796 | +€1,021 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €6,011 | €6,315 | +€304 | +5.1% |
| Trade debts | 44 | €182 | €154 | -€28 | -15.4% |
| Suppliers | 440/4 | €182 | €154 | -€28 | -15.4% |
| Taxes, remuneration and social security | 45 | €626 | €698 | +€72 | +11.6% |
| Taxes | 450/3 | €626 | €698 | +€72 | +11.6% |
| Other amounts payable | 47/48 | €25,956 | €26,628 | +€673 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,926 | €8,428 | +€3,502 | +71.1% |
| Other operating charges | 640/8 | €1,672 | €2,183 | +€512 | +30.6% |
| Gross operating margin | 9900 | €7,703 | €6,881 | -€822 | -10.7% |
| Operating profit (loss) | 9901 | €1,105 | -€3,730 | -€4,835 | |
| Financial income | 75/76B | €128 | €0 | -€127 | -99.7% |
| Recurring financial income | 75 | €128 | €0 | -€127 | -99.7% |
| Financial charges | 65/66B | €1,132 | €820 | -€312 | -27.5% |
| Recurring financial charges | 65 | €1,132 | €820 | -€312 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €100 | -€4,550 | -€4,651 | |
| Income taxes | 67/77 | €279 | - | -€279 | |
| Profit (loss) for the period | 9904 | -€178 | -€4,550 | -€4,372 | -2,449% |
| Profit (loss) for the period to be appropriated | 9905 | -€178 | -€4,550 | -€4,372 | -2,449% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.