L&L Management: 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 Management
Largest movements
- Cash -€4,217
down €4,217 (-61.7%), from €6,831 to €2,614
mainly Net result for the year (-€12,479) and Receivables within one year (-€2,650)
- Tangible fixed assets -€2,682
down €2,682 (-29.5%), from €9,089 to €6,407
of which Furniture and vehicles: -€2,095
- Receivables within one year +€2,650
up €2,650 (+152%), from €1,739 to €4,390
- Profit (loss) carried forward -€12,479
down €12,479 (-942%), from -€1,324 to -€13,803
- Other debts +€9,905
up €9,905 (+72.9%), from €13,584 to €23,490
- Trade debts -€2,044
down €2,044 (-80.9%), from €2,525 to €482
- Tax, wage and social debts +€406
up €406 (+17.0%), from €2,388 to €2,794
of which Remuneration and social security: +€464
- Gross operating margin +€2,425
up €2,425 (+21.9%), from -€11,074 to -€8,650
- Other operating charges -€976
down €976 (-69.7%), from €1,400 to €425
- Depreciation +€632
up €632 (+26.3%), from €2,404 to €3,036
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 | €19,173 | €14,962 | -€4,211 | -22.0% |
| Fixed assets | 21/28 | €9,239 | €6,557 | -€2,682 | -29.0% |
| Tangible fixed assets | 22/27 | €9,089 | €6,407 | -€2,682 | -29.5% |
| Plant, machinery and equipment | 23 | €1,913 | €1,498 | -€415 | -21.7% |
| Furniture and vehicles | 24 | €5,854 | €3,759 | -€2,095 | -35.8% |
| Other tangible fixed assets | 26 | €1,322 | €1,150 | -€172 | -13.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €9,934 | €8,405 | -€1,529 | -15.4% |
| Amounts receivable within one year | 40/41 | €1,739 | €4,390 | +€2,650 | +152% |
| Trade receivables | 40 | €1,739 | €4,390 | +€2,650 | +152% |
| Cash at bank and in hand | 54/58 | €6,831 | €2,614 | -€4,217 | -61.7% |
| Deferred charges and accrued income | 490/1 | €1,363 | €1,401 | +€37 | +2.7% |
| Total equity and liabilities | 10/49 | €19,173 | €14,962 | -€4,211 | -22.0% |
| Equity | 10/15 | €676 | -€11,803 | -€12,479 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,324 | -€13,803 | -€12,479 | -942% |
| Amounts payable | 17/49 | €18,497 | €26,765 | +€8,268 | +44.7% |
| Amounts payable within one year | 42/48 | €18,497 | €26,765 | +€8,268 | +44.7% |
| Trade debts | 44 | €2,525 | €482 | -€2,044 | -80.9% |
| Suppliers | 440/4 | €2,525 | €482 | -€2,044 | -80.9% |
| Taxes, remuneration and social security | 45 | €2,388 | €2,794 | +€406 | +17.0% |
| Taxes | 450/3 | €2,388 | €2,330 | -€58 | -2.4% |
| Remuneration and social security | 454/9 | - | €464 | +€464 | |
| Other amounts payable | 47/48 | €13,584 | €23,490 | +€9,905 | +72.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,404 | €3,036 | +€632 | +26.3% |
| Other operating charges | 640/8 | €1,400 | €425 | -€976 | -69.7% |
| Gross operating margin | 9900 | -€11,074 | -€8,650 | +€2,425 | +21.9% |
| Operating profit (loss) | 9901 | -€14,879 | -€12,111 | +€2,769 | +18.6% |
| Financial income | 75/76B | €40 | €0 | -€40 | -99.0% |
| Recurring financial income | 75 | €40 | €0 | -€40 | -99.0% |
| Financial charges | 65/66B | €98 | €129 | +€30 | +30.9% |
| Recurring financial charges | 65 | €98 | €129 | +€30 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,938 | -€12,239 | +€2,699 | +18.1% |
| Income taxes | 67/77 | €335 | €240 | -€95 | -28.5% |
| Profit (loss) for the period | 9904 | -€15,273 | -€12,479 | +€2,794 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,273 | -€12,479 | +€2,794 | +18.3% |
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 26 October 2026 via checked.be.