L&L SERVICES: 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 SERVICES
Largest movements
- Cash +€6,924
up €6,924 (+114%), from €6,079 to €13,002
mainly Net result for the year (+€9,672) and Other debts (+€3,356)
- Tangible fixed assets +€5,681
up €5,681 (+107%), from €5,299 to €10,980
- Receivables within one year +€2,375
up €2,375 (+49.2%), from €4,825 to €7,199
of which Other amounts receivable: +€1,528
- Financial fixed assets +€1,500
up €1,500 (+139%), from €1,080 to €2,580
- Deferred charges and accrued income -€529
down €529 (-90.2%), from €586 to €57
- Profit (loss) carried forward +€9,672
up €9,672 (+91.9%), from -€10,521 to -€849
- Other debts +€3,356
up €3,356 (+23.6%), from €14,196 to €17,551
- Trade debts +€1,700
up €1,700 (+50.0%), from €3,401 to €5,101
- Tax, wage and social debts +€1,153
up €1,153 (+433%), from €267 to €1,420
- Gross operating margin +€12,695
up €12,695 (+720%), from €1,763 to €14,458
- Taxes +€1,018
up €1,018 (+382%), from €267 to €1,285
- Depreciation +€827
up €827 (+60.0%), from €1,378 to €2,204
- Financial charges -€491
down €491 (-35.4%), from €1,389 to €898
- Write-downs -€228
no longer reported in 2025 (was €228)
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 | €19,742 | €35,623 | +€15,881 | +80.4% |
| Fixed assets | 21/28 | €6,379 | €13,560 | +€7,181 | +113% |
| Tangible fixed assets | 22/27 | €5,299 | €10,980 | +€5,681 | +107% |
| Furniture and vehicles | 24 | €5,299 | €10,980 | +€5,681 | +107% |
| Financial fixed assets | 28 | €1,080 | €2,580 | +€1,500 | +139% |
| Current assets | 29/58 | €13,363 | €22,063 | +€8,700 | +65.1% |
| Stocks and contracts in progress | 3 | €1,873 | €1,803 | -€70 | -3.7% |
| Stocks | 30/36 | €1,873 | €1,803 | -€70 | -3.7% |
| Amounts receivable within one year | 40/41 | €4,825 | €7,199 | +€2,375 | +49.2% |
| Trade receivables | 40 | €3,857 | €4,704 | +€847 | +22.0% |
| Other amounts receivable | 41 | €968 | €2,495 | +€1,528 | +158% |
| Cash at bank and in hand | 54/58 | €6,079 | €13,002 | +€6,924 | +114% |
| Deferred charges and accrued income | 490/1 | €586 | €57 | -€529 | -90.2% |
| Total equity and liabilities | 10/49 | €19,742 | €35,623 | +€15,881 | +80.4% |
| Equity | 10/15 | €1,879 | €11,551 | +€9,672 | +515% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,521 | -€849 | +€9,672 | +91.9% |
| Amounts payable | 17/49 | €17,863 | €24,072 | +€6,209 | +34.8% |
| Amounts payable within one year | 42/48 | €17,863 | €24,072 | +€6,209 | +34.8% |
| Trade debts | 44 | €3,401 | €5,101 | +€1,700 | +50.0% |
| Suppliers | 440/4 | €3,401 | €5,101 | +€1,700 | +50.0% |
| Taxes, remuneration and social security | 45 | €267 | €1,420 | +€1,153 | +433% |
| Taxes | 450/3 | €267 | €1,420 | +€1,153 | +433% |
| Other amounts payable | 47/48 | €14,196 | €17,551 | +€3,356 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,378 | €2,204 | +€827 | +60.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €228 | - | -€228 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,763 | €14,458 | +€12,695 | +720% |
| Operating profit (loss) | 9901 | -€230 | €11,854 | +€12,084 | |
| Financial charges | 65/66B | €1,389 | €898 | -€491 | -35.4% |
| Recurring financial charges | 65 | €1,389 | €898 | -€491 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,619 | €10,957 | +€12,576 | |
| Income taxes | 67/77 | €267 | €1,285 | +€1,018 | +382% |
| Profit (loss) for the period | 9904 | -€1,885 | €9,672 | +€11,558 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,885 | €9,672 | +€11,558 |
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 21 October 2026 via checked.be.