L&L INFI: 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 INFI
Largest movements
- Receivables within one year +€5,296
new in 2025: €5,296
- Cash +€1,037
up €1,037 (+4.6%), from €22,360 to €23,397
mainly Net result for the year (+€4,904) and Trade debts (+€970)
- Deferred charges and accrued income +€538
up €538 (+85.8%), from €627 to €1,165
- Profit (loss) carried forward +€4,904
up €4,904 (+31.9%), from €15,395 to €20,299
- Trade debts +€970
new in 2025: €970
- Other debts +€494
up €494 (+8,389%), from €6 to €500
- Tax, wage and social debts +€393
up €393 (+7.5%), from €5,250 to €5,643
- Financial charges +€8,196
up €8,196 (+734%), from €1,116 to €9,312
- Gross operating margin +€5,092
up €5,092 (+40.1%), from €12,694 to €17,786
- Other operating charges +€726
up €726 (+111%), from €657 to €1,383
- Taxes -€193
down €193 (-7.9%), from €2,450 to €2,257
- Financial income +€181
new in 2025: €181
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 | €23,151 | €29,912 | +€6,762 | +29.2% |
| Fixed assets | 21/28 | €164 | €54 | -€110 | -66.9% |
| Tangible fixed assets | 22/27 | €164 | €54 | -€110 | -66.9% |
| Furniture and vehicles | 24 | €164 | €54 | -€110 | -66.9% |
| Current assets | 29/58 | €22,987 | €29,858 | +€6,871 | +29.9% |
| Amounts receivable within one year | 40/41 | - | €5,296 | +€5,296 | |
| Trade receivables | 40 | - | €5,296 | +€5,296 | |
| Cash at bank and in hand | 54/58 | €22,360 | €23,397 | +€1,037 | +4.6% |
| Deferred charges and accrued income | 490/1 | €627 | €1,165 | +€538 | +85.8% |
| Total equity and liabilities | 10/49 | €23,151 | €29,912 | +€6,762 | +29.2% |
| Equity | 10/15 | €17,895 | €22,799 | +€4,904 | +27.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,395 | €20,299 | +€4,904 | +31.9% |
| Amounts payable | 17/49 | €5,256 | €7,113 | +€1,857 | +35.3% |
| Amounts payable within one year | 42/48 | €5,256 | €7,113 | +€1,857 | +35.3% |
| Trade debts | 44 | - | €970 | +€970 | |
| Suppliers | 440/4 | - | €970 | +€970 | |
| Taxes, remuneration and social security | 45 | €5,250 | €5,643 | +€393 | +7.5% |
| Taxes | 450/3 | €5,250 | €5,643 | +€393 | +7.5% |
| Other amounts payable | 47/48 | €6 | €500 | +€494 | +8,389% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110 | €110 | = | 0.0% |
| Other operating charges | 640/8 | €657 | €1,383 | +€726 | +111% |
| Gross operating margin | 9900 | €12,694 | €17,786 | +€5,092 | +40.1% |
| Operating profit (loss) | 9901 | €11,928 | €16,293 | +€4,366 | +36.6% |
| Financial income | 75/76B | - | €181 | +€181 | |
| Recurring financial income | 75 | - | €181 | +€181 | |
| Financial charges | 65/66B | €1,116 | €9,312 | +€8,196 | +734% |
| Recurring financial charges | 65 | €1,116 | €9,312 | +€8,196 | +734% |
| Profit (loss) for the period before taxes | 9903 | €10,811 | €7,162 | -€3,650 | -33.8% |
| Income taxes | 67/77 | €2,450 | €2,257 | -€193 | -7.9% |
| Profit (loss) for the period | 9904 | €8,362 | €4,904 | -€3,457 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,362 | €4,904 | -€3,457 | -41.3% |
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 22 October 2026 via checked.be.