L & L Consulting: what changed
L & L Consulting
Largest movements
- Cash +€76,918
up €76,918 (+344%), from €22,355 to €99,273
mainly Current investments (+€55,630) and Depreciation (+€20,335)
- Current investments -€55,630
down €55,630 (-93.0%), from €59,847 to €4,217
- Tangible fixed assets -€20,335
down €20,335 (-7.0%), from €289,111 to €268,777
of which Land and buildings: -€17,746
- Receivables within one year -€10,316
down €10,316 (-21.9%), from €47,156 to €36,840
of which Trade receivables: -€10,319
- Reserves +€19,900
up €19,900 (+160%), from €12,400 to €32,300
- Profit (loss) carried forward -€14,915
down €14,915 (-4.2%), from €356,353 to €341,438
- Tax, wage and social debts -€9,749
down €9,749 (-28.7%), from €33,913 to €24,164
of which Taxes: -€9,783
- Trade debts -€5,480
down €5,480 (-41.9%), from €13,076 to €7,596
- Financial charges -€21,356
down €21,356, from €20,791 to -€565
- Gross operating margin -€11,340
down €11,340 (-16.2%), from €70,163 to €58,823
- Depreciation -€5,592
down €5,592 (-21.6%), from €25,927 to €20,335
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €422,881 | €412,085 | -€10,796 | -2.6% |
| Fixed assets | 21/28 | €289,111 | €268,777 | -€20,335 | -7.0% |
| Tangible fixed assets | 22/27 | €289,111 | €268,777 | -€20,335 | -7.0% |
| Land and buildings | 22 | €280,346 | €262,601 | -€17,746 | -6.3% |
| Furniture and vehicles | 24 | €1,473 | €936 | -€537 | -36.4% |
| Other tangible fixed assets | 26 | €7,292 | €5,239 | -€2,052 | -28.1% |
| Current assets | 29/58 | €133,770 | €143,309 | +€9,539 | +7.1% |
| Amounts receivable within one year | 40/41 | €47,156 | €36,840 | -€10,316 | -21.9% |
| Trade receivables | 40 | €47,135 | €36,815 | -€10,319 | -21.9% |
| Other amounts receivable | 41 | €21 | €24 | +€3 | +15.8% |
| Current investments | 50/53 | €59,847 | €4,217 | -€55,630 | -93.0% |
| Cash at bank and in hand | 54/58 | €22,355 | €99,273 | +€76,918 | +344% |
| Deferred charges and accrued income | 490/1 | €4,411 | €2,979 | -€1,433 | -32.5% |
| Total equity and liabilities | 10/49 | €422,881 | €412,085 | -€10,796 | -2.6% |
| Equity | 10/15 | €374,950 | €379,935 | +€4,985 | +1.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €12,400 | €32,300 | +€19,900 | +160% |
| Distributable reserves | 133 | €12,400 | €32,300 | +€19,900 | +160% |
| Profit (loss) carried forward | 14 | €356,353 | €341,438 | -€14,915 | -4.2% |
| Amounts payable | 17/49 | €47,932 | €32,150 | -€15,781 | -32.9% |
| Amounts payable within one year | 42/48 | €47,597 | €31,815 | -€15,781 | -33.2% |
| Financial debts | 43 | €125 | €0 | -€125 | -100% |
| Credit institutions | 430/8 | €125 | €0 | -€125 | -100% |
| Trade debts | 44 | €13,076 | €7,596 | -€5,480 | -41.9% |
| Suppliers | 440/4 | €13,076 | €7,596 | -€5,480 | -41.9% |
| Taxes, remuneration and social security | 45 | €33,913 | €24,164 | -€9,749 | -28.7% |
| Taxes | 450/3 | €29,120 | €19,337 | -€9,783 | -33.6% |
| Remuneration and social security | 454/9 | €4,793 | €4,827 | +€34 | +0.7% |
| Other amounts payable | 47/48 | €483 | €55 | -€428 | -88.6% |
| Accrued charges and deferred income | 492/3 | €335 | €335 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,927 | €20,335 | -€5,592 | -21.6% |
| Other operating charges | 640/8 | €11,168 | €10,539 | -€629 | -5.6% |
| Gross operating margin | 9900 | €70,163 | €58,823 | -€11,340 | -16.2% |
| Operating profit (loss) | 9901 | €33,068 | €27,950 | -€5,118 | -15.5% |
| Financial income | 75/76B | €755 | €613 | -€142 | -18.8% |
| Recurring financial income | 75 | €755 | €613 | -€142 | -18.8% |
| Financial charges | 65/66B | €20,791 | -€565 | -€21,356 | |
| Recurring financial charges | 65 | €20,791 | -€565 | -€21,356 | |
| Profit (loss) for the period before taxes | 9903 | €13,032 | €29,128 | +€16,096 | +124% |
| Income taxes | 67/77 | €9,443 | €9,143 | -€301 | -3.2% |
| Profit (loss) for the period | 9904 | €3,589 | €19,985 | +€16,396 | +457% |
| Profit (loss) for the period to be appropriated | 9905 | €3,589 | €19,985 | +€16,396 | +457% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.