L & P 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 & P CONSULT
Largest movements
- Receivables within one year -€1.0m
down €1.0m (-65.8%), from €1.5m to €527,225
- Tangible fixed assets -€596,643
down €596,643 (-6.2%), from €9.6m to €9.0m
of which Land and buildings: -€589,515
- Current investments -€383,735
down €383,735 (-84.5%), from €454,029 to €70,294
- Other debts -€6.9m
down €6.9m (-73.3%), from €9.4m to €2.5m
- Profit (loss) carried forward +€5.8m
up €5.8m (+100%), from €5.8m to €11.5m
- Tax, wage and social debts -€259,455
down €259,455 (-92.5%), from €280,576 to €21,121
- Reserves -€242,304
down €242,304 (-8.3%), from €2.9m to €2.7m
of which Tax-exempt reserves: -€242,305
- Financial income +€5.6m
up €5.6m (+1,212%), from €462,364 to €6.1m
- Gross operating margin -€1.0m
down €1.0m (-53.0%), from €1.9m to €889,295
- Staff costs -€464,604
down €464,604 (-100.0%), from €464,643 to €39
- Financial charges +€302,795
up €302,795 (+60.6%), from €500,049 to €802,844
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 | €23,681,708 | €21,900,174 | -€1.8m | -7.5% |
| Fixed assets | 21/28 | €21,505,208 | €20,908,566 | -€596,642 | -2.8% |
| Tangible fixed assets | 22/27 | €9,630,673 | €9,034,030 | -€596,643 | -6.2% |
| Land and buildings | 22 | €9,621,353 | €9,031,838 | -€589,515 | -6.1% |
| Furniture and vehicles | 24 | €9,320 | €2,192 | -€7,128 | -76.5% |
| Financial fixed assets | 28 | €11,874,535 | €11,874,535 | +€0 | 0.0% |
| Current assets | 29/58 | €2,176,500 | €991,609 | -€1.2m | -54.4% |
| Amounts receivable within one year | 40/41 | €1,539,725 | €527,225 | -€1.0m | -65.8% |
| Trade receivables | 40 | €1,539,725 | €527,225 | -€1.0m | -65.8% |
| Current investments | 50/53 | €454,029 | €70,294 | -€383,735 | -84.5% |
| Cash at bank and in hand | 54/58 | €182,746 | €394,089 | +€211,343 | +116% |
| Total equity and liabilities | 10/49 | €23,681,708 | €21,900,174 | -€1.8m | -7.5% |
| Equity | 10/15 | €12,010,958 | €17,541,161 | +€5.5m | +46.0% |
| Contributions | 10/11 | €3,350,551 | €3,350,551 | +€0 | 0.0% |
| Capital | 10 | €3,350,551 | €3,350,551 | +€0 | 0.0% |
| Issued capital | 100 | €3,350,551 | €3,350,551 | +€0 | 0.0% |
| Reserves | 13 | €2,905,895 | €2,663,591 | -€242,304 | -8.3% |
| Non-distributable reserves | 130/1 | €335,055 | €335,055 | +€0 | 0.0% |
| Legal reserve | 130 | €335,055 | €335,055 | +€0 | 0.0% |
| Tax-exempt reserves | 132 | €2,570,510 | €2,328,205 | -€242,305 | -9.4% |
| Distributable reserves | 133 | €330 | €330 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €5,754,512 | €11,527,019 | +€5.8m | +100% |
| Provisions and deferred taxes | 16 | €1,235,578 | €1,154,810 | -€80,768 | -6.5% |
| Deferred taxes | 168 | €1,235,578 | €1,154,810 | -€80,768 | -6.5% |
| Amounts payable | 17/49 | €10,435,172 | €3,204,203 | -€7.2m | -69.3% |
| Amounts payable within one year | 42/48 | €9,935,190 | €2,755,078 | -€7.2m | -72.3% |
| Trade debts | 44 | €212,515 | €213,348 | +€833 | +0.4% |
| Suppliers | 440/4 | €212,515 | €213,348 | +€833 | +0.4% |
| Taxes, remuneration and social security | 45 | €280,576 | €21,121 | -€259,455 | -92.5% |
| Taxes | 450/3 | €280,576 | €21,121 | -€259,455 | -92.5% |
| Other amounts payable | 47/48 | €9,442,099 | €2,520,609 | -€6.9m | -73.3% |
| Accrued charges and deferred income | 492/3 | €499,982 | €449,126 | -€50,856 | -10.2% |
| Remuneration, social security and pensions | 62 | €464,643 | €39 | -€464,604 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €604,837 | €596,643 | -€8,194 | -1.4% |
| Other operating charges | 640/8 | €100,437 | €107,971 | +€7,534 | +7.5% |
| Gross operating margin | 9900 | €1,893,028 | €889,295 | -€1.0m | -53.0% |
| Operating profit (loss) | 9901 | €723,111 | €184,642 | -€538,469 | -74.5% |
| Financial income | 75/76B | €462,364 | €6,067,449 | +€5.6m | +1,212% |
| Recurring financial income | 75 | €462,364 | €6,067,449 | +€5.6m | +1,212% |
| Financial charges | 65/66B | €500,049 | €802,844 | +€302,795 | +60.6% |
| Recurring financial charges | 65 | €500,049 | €802,844 | +€302,795 | +60.6% |
| Profit (loss) for the period before taxes | 9903 | €685,426 | €5,449,248 | +€4.8m | +695% |
| Transfer from deferred taxes | 780 | €80,768 | €80,768 | +€0 | 0.0% |
| Income taxes | 67/77 | €801 | -€187 | -€988 | |
| Profit (loss) for the period | 9904 | €765,393 | €5,530,202 | +€4.8m | +623% |
| Transfer from tax-exempt reserves | 789 | €242,304 | €242,304 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,007,697 | €5,772,507 | +€4.8m | +473% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.