L & L Solutions: 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 Solutions
Largest movements
- Tangible fixed assets -€8,032
down €8,032 (-37.7%), from €21,300 to €13,268
of which Land and buildings: -€6,360
- Cash -€7,064
down €7,064 (-54.7%), from €12,913 to €5,849
mainly Contributions, distributions and other (-€45,000) and Trade debts (-€22,806)
- Receivables within one year +€5,589
up €5,589 (+58.3%), from €9,583 to €15,172
- Trade debts -€22,806
down €22,806 (-92.7%), from €24,604 to €1,798
- Profit (loss) carried forward +€12,308
up €12,308, from -€6,685 to €5,623
- Tax, wage and social debts +€990
up €990 (+22.1%), from €4,480 to €5,470
- Gross operating margin +€17,222
up €17,222 (+22.8%), from €75,608 to €92,830
- Taxes +€10,924
up €10,924 (+68.3%), from €15,996 to €26,920
- Depreciation +€1,951
up €1,951 (+32.1%), from €6,081 to €8,032
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 | €43,796 | €34,289 | -€9,507 | -21.7% |
| Fixed assets | 21/28 | €21,300 | €13,268 | -€8,032 | -37.7% |
| Tangible fixed assets | 22/27 | €21,300 | €13,268 | -€8,032 | -37.7% |
| Land and buildings | 22 | €16,702 | €10,342 | -€6,360 | -38.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,598 | €2,926 | -€1,672 | -36.4% |
| Current assets | 29/58 | €22,496 | €21,021 | -€1,475 | -6.6% |
| Amounts receivable within one year | 40/41 | €9,583 | €15,172 | +€5,589 | +58.3% |
| Trade receivables | 40 | €9,583 | €15,172 | +€5,589 | +58.3% |
| Cash at bank and in hand | 54/58 | €12,913 | €5,849 | -€7,064 | -54.7% |
| Total equity and liabilities | 10/49 | €43,796 | €34,289 | -€9,507 | -21.7% |
| Equity | 10/15 | €14,713 | €27,021 | +€12,308 | +83.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,848 | €2,848 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €993 | €993 | -€0 | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,685 | €5,623 | +€12,308 | |
| Amounts payable | 17/49 | €29,084 | €7,268 | -€21,816 | -75.0% |
| Amounts payable within one year | 42/48 | €29,084 | €7,268 | -€21,816 | -75.0% |
| Trade debts | 44 | €24,604 | €1,798 | -€22,806 | -92.7% |
| Suppliers | 440/4 | €24,604 | €1,798 | -€22,806 | -92.7% |
| Taxes, remuneration and social security | 45 | €4,480 | €5,470 | +€990 | +22.1% |
| Taxes | 450/3 | €4,480 | €5,470 | +€990 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,081 | €8,032 | +€1,951 | +32.1% |
| Other operating charges | 640/8 | €1,131 | €509 | -€622 | -55.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €75,608 | €92,830 | +€17,222 | +22.8% |
| Operating profit (loss) | 9901 | €68,396 | €84,289 | +€15,893 | +23.2% |
| Financial income | 75/76B | €22 | €0 | -€22 | -100% |
| Recurring financial income | 75 | €22 | €0 | -€22 | -100% |
| Financial charges | 65/66B | €62 | €61 | -€1 | -1.8% |
| Recurring financial charges | 65 | €62 | €61 | -€1 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €68,356 | €84,228 | +€15,872 | +23.2% |
| Income taxes | 67/77 | €15,996 | €26,920 | +€10,924 | +68.3% |
| Profit (loss) for the period | 9904 | €52,360 | €57,308 | +€4,948 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,360 | €57,308 | +€4,948 | +9.5% |
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 19 October 2026 via checked.be.