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 -€29,145
down €29,145 (-66.2%), from €44,030 to €14,884
mainly Tax, wage and social debts (-€86,221) and Receivables within one year (-€6,201)
- Receivables within one year +€6,201
up €6,201 (+7.7%), from €80,564 to €86,765
of which Trade receivables: +€9,334
- Tangible fixed assets -€4,031
down €4,031 (-21.3%), from €18,932 to €14,900
of which Other tangible fixed assets: -€2,767
- Tax, wage and social debts -€86,221
down €86,221 (-63.3%), from €136,164 to €49,943
- Profit (loss) carried forward +€52,213
up €52,213 (+5,221%), from €1,000 to €53,213
- Trade debts +€6,853
up €6,853 (+163%), from €4,213 to €11,067
- Gross operating margin -€42,657
down €42,657 (-35.1%), from €121,684 to €79,027
- Financial income -€14,577
down €14,577 (-84.0%), from €17,361 to €2,783
- Taxes -€9,945
down €9,945 (-31.6%), from €31,491 to €21,545
- Depreciation +€2,644
up €2,644 (+70.7%), from €3,739 to €6,383
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 | €145,378 | €118,319 | -€27,059 | -18.6% |
| Fixed assets | 21/28 | €18,932 | €14,900 | -€4,031 | -21.3% |
| Tangible fixed assets | 22/27 | €18,932 | €14,900 | -€4,031 | -21.3% |
| Furniture and vehicles | 24 | €10,661 | €9,396 | -€1,264 | -11.9% |
| Other tangible fixed assets | 26 | €8,271 | €5,504 | -€2,767 | -33.5% |
| Current assets | 29/58 | €126,446 | €103,419 | -€23,028 | -18.2% |
| Amounts receivable within one year | 40/41 | €80,564 | €86,765 | +€6,201 | +7.7% |
| Trade receivables | 40 | €29,400 | €38,734 | +€9,334 | +31.7% |
| Other amounts receivable | 41 | €51,164 | €48,031 | -€3,133 | -6.1% |
| Cash at bank and in hand | 54/58 | €44,030 | €14,884 | -€29,145 | -66.2% |
| Deferred charges and accrued income | 490/1 | €1,853 | €1,769 | -€83 | -4.5% |
| Total equity and liabilities | 10/49 | €145,378 | €118,319 | -€27,059 | -18.6% |
| Equity | 10/15 | €5,000 | €57,213 | +€52,213 | +1,044% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €4,000 | +€4,000 | |
| Other | 1109/19 | - | €4,000 | +€4,000 | |
| Profit (loss) carried forward | 14 | €1,000 | €53,213 | +€52,213 | +5,221% |
| Amounts payable | 17/49 | €140,378 | €61,106 | -€79,272 | -56.5% |
| Amounts payable within one year | 42/48 | €140,378 | €61,010 | -€79,368 | -56.5% |
| Trade debts | 44 | €4,213 | €11,067 | +€6,853 | +163% |
| Suppliers | 440/4 | €4,213 | €11,067 | +€6,853 | +163% |
| Taxes, remuneration and social security | 45 | €136,164 | €49,943 | -€86,221 | -63.3% |
| Taxes | 450/3 | €136,164 | €49,943 | -€86,221 | -63.3% |
| Accrued charges and deferred income | 492/3 | €0 | €96 | +€96 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,739 | €6,383 | +€2,644 | +70.7% |
| Other operating charges | 640/8 | €780 | €1,457 | +€677 | +86.7% |
| Gross operating margin | 9900 | €121,684 | €79,027 | -€42,657 | -35.1% |
| Operating profit (loss) | 9901 | €117,165 | €71,188 | -€45,978 | -39.2% |
| Financial income | 75/76B | €17,361 | €2,783 | -€14,577 | -84.0% |
| Recurring financial income | 75 | €17,361 | €2,783 | -€14,577 | -84.0% |
| Financial charges | 65/66B | €214 | €213 | -€2 | -0.8% |
| Recurring financial charges | 65 | €214 | €213 | -€2 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €134,312 | €73,758 | -€60,553 | -45.1% |
| Income taxes | 67/77 | €31,491 | €21,545 | -€9,945 | -31.6% |
| Profit (loss) for the period | 9904 | €102,821 | €52,213 | -€50,608 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €102,821 | €52,213 | -€50,608 | -49.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.