L&P CONSULTANCY: 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 CONSULTANCY
Largest movements
- Current investments +€100,244
up €100,244, from €0 to €100,244
- Cash -€84,188
down €84,188 (-74.0%), from €113,720 to €29,532
mainly Contributions, distributions and other (-€117,000) and Current investments (-€100,244)
- Tangible fixed assets +€29,659
up €29,659 (+334%), from €8,871 to €38,531
of which Furniture and vehicles: +€18,588
- Receivables within one year -€10,132
down €10,132 (-27.3%), from €37,093 to €26,961
of which Trade receivables: -€9,198
- Other debts +€105,584
up €105,584 (+1,925%), from €5,485 to €111,069
- Reserves -€62,887
down €62,887 (-53.5%), from €117,456 to €54,568
- Tax, wage and social debts -€20,262
down €20,262 (-64.0%), from €31,663 to €11,400
of which Taxes: -€20,194
- Trade debts +€14,708
up €14,708 (+931%), from €1,581 to €16,289
- Gross operating margin +€13,008
up €13,008 (+18.2%), from €71,429 to €84,437
- Depreciation +€5,053
up €5,053 (+135%), from €3,736 to €8,790
- Taxes +€4,704
up €4,704 (+32.6%), from €14,409 to €19,113
- Other operating charges +€1,943
up €1,943 (+347%), from €560 to €2,503
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 | €160,468 | €196,327 | +€35,858 | +22.3% |
| Fixed assets | 21/28 | €8,871 | €38,531 | +€29,659 | +334% |
| Tangible fixed assets | 22/27 | €8,871 | €38,531 | +€29,659 | +334% |
| Land and buildings | 22 | €3,249 | €7,949 | +€4,700 | +145% |
| Plant, machinery and equipment | 23 | €1,297 | €7,668 | +€6,371 | +491% |
| Furniture and vehicles | 24 | €4,325 | €22,913 | +€18,588 | +430% |
| Current assets | 29/58 | €151,597 | €157,796 | +€6,199 | +4.1% |
| Amounts receivable within one year | 40/41 | €37,093 | €26,961 | -€10,132 | -27.3% |
| Trade receivables | 40 | €34,911 | €25,713 | -€9,198 | -26.3% |
| Other amounts receivable | 41 | €2,182 | €1,249 | -€933 | -42.8% |
| Current investments | 50/53 | €0 | €100,244 | +€100,244 | |
| Cash at bank and in hand | 54/58 | €113,720 | €29,532 | -€84,188 | -74.0% |
| Deferred charges and accrued income | 490/1 | €784 | €1,058 | +€274 | +35.0% |
| Total equity and liabilities | 10/49 | €160,468 | €196,327 | +€35,858 | +22.3% |
| Equity | 10/15 | €120,456 | €57,568 | -€62,887 | -52.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €117,456 | €54,568 | -€62,887 | -53.5% |
| Distributable reserves | 133 | €117,456 | €54,568 | -€62,887 | -53.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €40,013 | €138,758 | +€98,746 | +247% |
| Amounts payable after more than one year | 17 | €1,284 | €0 | -€1,284 | -100% |
| Other amounts payable | 178/9 | €1,284 | €0 | -€1,284 | -100% |
| Amounts payable within one year | 42/48 | €38,729 | €138,758 | +€100,030 | +258% |
| Trade debts | 44 | €1,581 | €16,289 | +€14,708 | +931% |
| Suppliers | 440/4 | €1,581 | €16,289 | +€14,708 | +931% |
| Taxes, remuneration and social security | 45 | €31,663 | €11,400 | -€20,262 | -64.0% |
| Taxes | 450/3 | €30,261 | €10,067 | -€20,194 | -66.7% |
| Remuneration and social security | 454/9 | €1,402 | €1,334 | -€68 | -4.9% |
| Other amounts payable | 47/48 | €5,485 | €111,069 | +€105,584 | +1,925% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,736 | €8,790 | +€5,053 | +135% |
| Other operating charges | 640/8 | €560 | €2,503 | +€1,943 | +347% |
| Non-recurring operating charges | 66A | €1,140 | €0 | -€1,140 | -100% |
| Gross operating margin | 9900 | €71,429 | €84,437 | +€13,008 | +18.2% |
| Operating profit (loss) | 9901 | €65,993 | €73,145 | +€7,152 | +10.8% |
| Financial income | 75/76B | €1,001 | €350 | -€651 | -65.0% |
| Recurring financial income | 75 | €1,001 | €350 | -€651 | -65.0% |
| Financial charges | 65/66B | €86 | €269 | +€183 | +213% |
| Recurring financial charges | 65 | €86 | €269 | +€183 | +213% |
| Profit (loss) for the period before taxes | 9903 | €66,908 | €73,226 | +€6,318 | +9.4% |
| Income taxes | 67/77 | €14,409 | €19,113 | +€4,704 | +32.6% |
| Profit (loss) for the period | 9904 | €52,499 | €54,113 | +€1,614 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,499 | €54,113 | +€1,614 | +3.1% |
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 24 October 2026 via checked.be.