L.L. 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.L. CONSULTING
Largest movements
- Cash -€2,686
down €2,686 (-74.4%), from €3,611 to €925
mainly Other debts (-€2,727) and Receivables within one year (-€1,515)
- Receivables within one year +€1,515
up €1,515 (+63.0%), from €2,405 to €3,919
of which Other amounts receivable: +€1,923
- Other debts -€2,727
no longer reported in 2025 (was €2,727)
- Profit (loss) carried forward +€1,454
up €1,454 (+6.9%), from -€21,019 to -€19,565
- Trade debts +€402
up €402 (+95.9%), from €419 to €821
- Tax, wage and social debts -€300
down €300 (-51.5%), from €582 to €282
- Gross operating margin -€3,830
down €3,830 (-66.0%), from €5,801 to €1,970
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 | €6,016 | €4,845 | -€1,171 | -19.5% |
| Current assets | 29/58 | €6,016 | €4,845 | -€1,171 | -19.5% |
| Amounts receivable within one year | 40/41 | €2,405 | €3,919 | +€1,515 | +63.0% |
| Trade receivables | 40 | €2,405 | €1,997 | -€408 | -17.0% |
| Other amounts receivable | 41 | - | €1,923 | +€1,923 | |
| Cash at bank and in hand | 54/58 | €3,611 | €925 | -€2,686 | -74.4% |
| Total equity and liabilities | 10/49 | €6,016 | €4,845 | -€1,171 | -19.5% |
| Equity | 10/15 | €2,288 | €3,741 | +€1,454 | +63.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,106 | €17,106 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,247 | €15,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,019 | -€19,565 | +€1,454 | +6.9% |
| Amounts payable | 17/49 | €3,728 | €1,103 | -€2,625 | -70.4% |
| Amounts payable within one year | 42/48 | €3,728 | €1,103 | -€2,625 | -70.4% |
| Trade debts | 44 | €419 | €821 | +€402 | +95.9% |
| Suppliers | 440/4 | €419 | €821 | +€402 | +95.9% |
| Taxes, remuneration and social security | 45 | €582 | €282 | -€300 | -51.5% |
| Taxes | 450/3 | €582 | €282 | -€300 | -51.5% |
| Other amounts payable | 47/48 | €2,727 | - | -€2,727 | |
| Other operating charges | 640/8 | €433 | €486 | +€53 | +12.2% |
| Gross operating margin | 9900 | €5,801 | €1,970 | -€3,830 | -66.0% |
| Operating profit (loss) | 9901 | €5,368 | €1,484 | -€3,883 | -72.3% |
| Financial charges | 65/66B | €30 | €30 | +€0 | +1.4% |
| Recurring financial charges | 65 | €30 | €30 | +€0 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €5,338 | €1,454 | -€3,884 | -72.8% |
| Profit (loss) for the period | 9904 | €5,338 | €1,454 | -€3,884 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,338 | €1,454 | -€3,884 | -72.8% |
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 30 October 2026 via checked.be.