L&N Consult: 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&N Consult
Largest movements
- Financial fixed assets -€18,750
down €18,750 (-33.4%), from €56,103 to €37,353
- Tangible fixed assets -€16,717
down €16,717 (-98.8%), from €16,917 to €200
- Cash -€4,090
down €4,090 (-46.0%), from €8,891 to €4,801
mainly Other debts (-€15,541) and Debts after one year (-€12,503)
- Other debts -€15,541
down €15,541 (-79.7%), from €19,506 to €3,964
- Debts after one year -€12,503
down €12,503 (-59.6%), from €20,971 to €8,467
- Tax, wage and social debts -€12,239
down €12,239 (-69.6%), from €17,591 to €5,351
of which Taxes: -€11,570
- Profit (loss) carried forward -€5,423
down €5,423 (-43.6%), from €12,432 to €7,009
- Trade debts +€4,351
up €4,351 (+1,205%), from €361 to €4,712
- Gross operating margin +€15,945
up €15,945 (+94.0%), from -€16,971 to -€1,026
- Financial charges -€9,793
down €9,793 (-88.6%), from €11,058 to €1,264
of which Non-recurring financial charges: -€8,897
- Depreciation -€5,506
down €5,506 (-97.9%), from €5,621 to €116
- Other operating charges -€306
down €306 (-18.3%), from €1,672 to €1,366
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 | €83,230 | €44,208 | -€39,022 | -46.9% |
| Fixed assets | 21/28 | €73,020 | €37,553 | -€35,467 | -48.6% |
| Tangible fixed assets | 22/27 | €16,917 | €200 | -€16,717 | -98.8% |
| Furniture and vehicles | 24 | €16,917 | €200 | -€16,717 | -98.8% |
| Financial fixed assets | 28 | €56,103 | €37,353 | -€18,750 | -33.4% |
| Current assets | 29/58 | €10,210 | €6,655 | -€3,555 | -34.8% |
| Amounts receivable within one year | 40/41 | €1,319 | €1,854 | +€535 | +40.5% |
| Trade receivables | 40 | €1,319 | €1,854 | +€535 | +40.5% |
| Cash at bank and in hand | 54/58 | €8,891 | €4,801 | -€4,090 | -46.0% |
| Total equity and liabilities | 10/49 | €83,230 | €44,208 | -€39,022 | -46.9% |
| Equity | 10/15 | €12,632 | €7,209 | -€5,423 | -42.9% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,432 | €7,009 | -€5,423 | -43.6% |
| Amounts payable | 17/49 | €70,598 | €36,998 | -€33,599 | -47.6% |
| Amounts payable after more than one year | 17 | €20,971 | €8,467 | -€12,503 | -59.6% |
| Financial debts | 170/4 | €20,971 | €8,467 | -€12,503 | -59.6% |
| Amounts payable within one year | 42/48 | €49,627 | €26,531 | -€23,096 | -46.5% |
| Current portion of amounts payable after more than one year | 42 | €12,170 | €12,503 | +€334 | +2.7% |
| Trade debts | 44 | €361 | €4,712 | +€4,351 | +1,205% |
| Suppliers | 440/4 | €361 | €4,712 | +€4,351 | +1,205% |
| Taxes, remuneration and social security | 45 | €17,591 | €5,351 | -€12,239 | -69.6% |
| Taxes | 450/3 | €16,705 | €5,136 | -€11,570 | -69.3% |
| Remuneration and social security | 454/9 | €886 | €216 | -€670 | -75.6% |
| Other amounts payable | 47/48 | €19,506 | €3,964 | -€15,541 | -79.7% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,621 | €116 | -€5,506 | -97.9% |
| Other operating charges | 640/8 | €1,672 | €1,366 | -€306 | -18.3% |
| Non-recurring operating charges | 66A | - | €1,602 | +€1,602 | |
| Gross operating margin | 9900 | -€16,971 | -€1,026 | +€15,945 | +94.0% |
| Operating profit (loss) | 9901 | -€24,264 | -€4,109 | +€20,155 | +83.1% |
| Financial income | 75/76B | €0 | €124 | +€124 | +58,919% |
| Recurring financial income | 75 | €0 | €124 | +€124 | +58,919% |
| Financial charges | 65/66B | €11,058 | €1,264 | -€9,793 | -88.6% |
| Recurring financial charges | 65 | €2,161 | €1,264 | -€896 | -41.5% |
| Non-recurring financial charges | 66B | €8,897 | - | -€8,897 | |
| Profit (loss) for the period before taxes | 9903 | -€35,321 | -€5,249 | +€30,072 | +85.1% |
| Income taxes | 67/77 | €134 | €174 | +€39 | +29.3% |
| Profit (loss) for the period | 9904 | -€35,456 | -€5,423 | +€30,033 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,456 | -€5,423 | +€30,033 | +84.7% |
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 30 October 2026 via checked.be.