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
- Receivables within one year +€99,032
up €99,032 (+107%), from €92,544 to €191,576
of which Other amounts receivable: +€99,661
- Current investments -€55,000
down €55,000 (-91.7%), from €60,000 to €5,000
- Cash -€21,526
down €21,526 (-41.2%), from €52,207 to €30,681
mainly Receivables within one year (-€99,032)
- Reserves +€13,800
up €13,800 (+9.2%), from €149,860 to €163,660
of which Distributable reserves: +€13,800
- Tax, wage and social debts +€5,256
up €5,256 (+7.4%), from €70,952 to €76,208
- Trade debts +€3,419
up €3,419 (+216%), from €1,584 to €5,003
- Gross operating margin -€61,294
down €61,294 (-46.0%), from €133,390 to €72,096
- Taxes +€18,160
up €18,160 (+40.4%), from €44,900 to €63,060
- Financial income +€7,577
up €7,577 (+75,770,500%), from €0 to €7,577
- Staff costs +€1,486
up €1,486 (+373%), from €398 to €1,884
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 | €204,751 | €227,257 | +€22,506 | +11.0% |
| Current assets | 29/58 | €204,751 | €227,257 | +€22,506 | +11.0% |
| Amounts receivable within one year | 40/41 | €92,544 | €191,576 | +€99,032 | +107% |
| Trade receivables | 40 | €42,554 | €41,926 | -€628 | -1.5% |
| Other amounts receivable | 41 | €49,990 | €149,651 | +€99,661 | +199% |
| Current investments | 50/53 | €60,000 | €5,000 | -€55,000 | -91.7% |
| Cash at bank and in hand | 54/58 | €52,207 | €30,681 | -€21,526 | -41.2% |
| Total equity and liabilities | 10/49 | €204,751 | €227,257 | +€22,506 | +11.0% |
| Equity | 10/15 | €132,215 | €146,046 | +€13,831 | +10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €149,860 | €163,660 | +€13,800 | +9.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €148,000 | €161,800 | +€13,800 | +9.3% |
| Profit (loss) carried forward | 14 | -€23,845 | -€23,814 | +€31 | +0.1% |
| Amounts payable | 17/49 | €72,535 | €81,210 | +€8,675 | +12.0% |
| Amounts payable within one year | 42/48 | €72,535 | €81,210 | +€8,675 | +12.0% |
| Trade debts | 44 | €1,584 | €5,003 | +€3,419 | +216% |
| Suppliers | 440/4 | €1,584 | €5,003 | +€3,419 | +216% |
| Taxes, remuneration and social security | 45 | €70,952 | €76,208 | +€5,256 | +7.4% |
| Taxes | 450/3 | €70,952 | €76,208 | +€5,256 | +7.4% |
| Remuneration, social security and pensions | 62 | €398 | €1,884 | +€1,486 | +373% |
| Other operating charges | 640/8 | €883 | €403 | -€480 | -54.3% |
| Non-recurring operating charges | 66A | €6,939 | - | -€6,939 | |
| Gross operating margin | 9900 | €133,390 | €72,096 | -€61,294 | -46.0% |
| Operating profit (loss) | 9901 | €125,169 | €69,808 | -€55,361 | -44.2% |
| Financial income | 75/76B | €0 | €7,577 | +€7,577 | +75,770,500% |
| Recurring financial income | 75 | €0 | €7,577 | +€7,577 | +75,770,500% |
| Financial charges | 65/66B | €350 | €494 | +€144 | +41.1% |
| Recurring financial charges | 65 | €350 | €494 | +€144 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €124,819 | €76,891 | -€47,928 | -38.4% |
| Income taxes | 67/77 | €44,900 | €63,060 | +€18,160 | +40.4% |
| Profit (loss) for the period | 9904 | €79,919 | €13,831 | -€66,088 | -82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €79,919 | €13,831 | -€66,088 | -82.7% |
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 27 October 2026 via checked.be.