L&L EXPRESS: 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 EXPRESS
Largest movements
- Receivables within one year -€1,263
down €1,263 (-5.4%), from €23,277 to €22,015
of which Trade receivables: -€2,637
- Deferred charges and accrued income -€381
down €381 (-25.7%), from €1,482 to €1,101
- Cash -€262
down €262 (-37.7%), from €693 to €432
mainly Net result for the year (-€11,995) and Tax, wage and social debts (-€4,449)
- Other debts +€12,089
up €12,089 (+1,006%), from €1,202 to €13,290
- Profit (loss) carried forward -€11,995
down €11,995 (-423%), from -€2,833 to -€14,828
- Contributions +€4,900
up €4,900 (+32.5%), from €15,100 to €20,000
- Tax, wage and social debts -€4,449
down €4,449 (-93.0%), from €4,785 to €336
- Trade debts -€2,415
down €2,415 (-33.7%), from €7,164 to €4,749
- Other operating charges -€2,357
down €2,357 (-59.3%), from €3,973 to €1,616
- Gross operating margin -€2,070
down €2,070 (-46.6%), from -€4,447 to -€6,517
- Financial charges +€384
up €384 (+14.4%), from €2,661 to €3,045
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 | €25,453 | €23,547 | -€1,905 | -7.5% |
| Current assets | 29/58 | €25,453 | €23,547 | -€1,905 | -7.5% |
| Amounts receivable within one year | 40/41 | €23,277 | €22,015 | -€1,263 | -5.4% |
| Trade receivables | 40 | €4,750 | €2,113 | -€2,637 | -55.5% |
| Other amounts receivable | 41 | €18,527 | €19,902 | +€1,374 | +7.4% |
| Cash at bank and in hand | 54/58 | €693 | €432 | -€262 | -37.7% |
| Deferred charges and accrued income | 490/1 | €1,482 | €1,101 | -€381 | -25.7% |
| Total equity and liabilities | 10/49 | €25,453 | €23,547 | -€1,905 | -7.5% |
| Equity | 10/15 | €12,267 | €5,172 | -€7,095 | -57.8% |
| Contributions | 10/11 | €15,100 | €20,000 | +€4,900 | +32.5% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€2,833 | -€14,828 | -€11,995 | -423% |
| Amounts payable | 17/49 | €13,185 | €18,376 | +€5,190 | +39.4% |
| Amounts payable within one year | 42/48 | €13,151 | €18,376 | +€5,224 | +39.7% |
| Trade debts | 44 | €7,164 | €4,749 | -€2,415 | -33.7% |
| Suppliers | 440/4 | €7,164 | €4,749 | -€2,415 | -33.7% |
| Taxes, remuneration and social security | 45 | €4,785 | €336 | -€4,449 | -93.0% |
| Taxes | 450/3 | €4,785 | €336 | -€4,449 | -93.0% |
| Other amounts payable | 47/48 | €1,202 | €13,290 | +€12,089 | +1,006% |
| Accrued charges and deferred income | 492/3 | €34 | €0 | -€34 | -100% |
| Other operating charges | 640/8 | €3,973 | €1,616 | -€2,357 | -59.3% |
| Non-recurring operating charges | 66A | - | €1,920 | +€1,920 | |
| Gross operating margin | 9900 | -€4,447 | -€6,517 | -€2,070 | -46.6% |
| Operating profit (loss) | 9901 | -€8,420 | -€10,052 | -€1,633 | -19.4% |
| Financial income | 75/76B | €1,036 | €1,101 | +€65 | +6.3% |
| Recurring financial income | 75 | €1,036 | €1,101 | +€65 | +6.3% |
| Financial charges | 65/66B | €2,661 | €3,045 | +€384 | +14.4% |
| Recurring financial charges | 65 | €2,661 | €3,045 | +€384 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,044 | -€11,995 | -€1,951 | -19.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€10,044 | -€11,995 | -€1,951 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,044 | -€11,995 | -€1,951 | -19.4% |
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 20 October 2026 via checked.be.