L & P CONSULTING: what changed
What changed
L & P CONSULTING
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€111,687
2024 · €106,491+€5,196
Equity
€414,938
2024 · €400,402+€14,537
Cash
€263,832
2024 · €247,775+€16,058
Balance sheet total
€625,988
2024 · €624,675+€1,313
Largest movements
Assets
- Cash +€16,058
up €16,058 (+6.5%), from €247,775 to €263,832
mainly Net result for the year (+€111,687) and Depreciation (+€15,017)
- Tangible fixed assets -€11,409
down €11,409 (-3.3%), from €346,259 to €334,850
of which Land and buildings: -€13,565
Equity and liabilities
- Reserves +€14,537
up €14,537 (+5.4%), from €268,707 to €283,243
- Debts after one year -€12,004
down €12,004 (-14.2%), from €84,558 to €72,554
Income statement
- Gross operating margin +€5,992
up €5,992 (+4.0%), from €147,946 to €153,938
- Taxes +€1,931
up €1,931 (+8.8%), from €21,985 to €23,917
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€106,491
Gross operating margin
+€5,992
Depreciation
-€248
Other operating charges
-€61
Financial income
+€1,152
Financial charges
+€293
Taxes
-€1,931
Result 2025
€111,687
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€128,537
Investment
-€3,608
Financing
-€108,871
Cash 2024
€247,775
From operations (derived)
+€128,537
Net result for the year
+€111,687
Depreciation
+€15,017
Receivables within one year
+€3,336
Trade debts
+€591
Tax, wage and social debts
+€56
Other debts
-€2,150
Investment (derived)
-€3,608
Investment in fixed assets (net)
-€3,608
Financing
-€108,871
Debts after one year
-€12,004
Current portion of long-term debt
+€283
Contributions, distributions and other
-€97,150
Cash 2025
€263,832
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €624,675 | €625,988 | +€1,313 | +0.2% |
| Fixed assets | 21/28 | €346,332 | €334,923 | -€11,409 | -3.3% |
| Tangible fixed assets | 22/27 | €346,259 | €334,850 | -€11,409 | -3.3% |
| Land and buildings | 22 | €343,659 | €330,093 | -€13,565 | -3.9% |
| Furniture and vehicles | 24 | €1,585 | €4,077 | +€2,492 | +157% |
| Other tangible fixed assets | 26 | €1,015 | €680 | -€335 | -33.0% |
| Financial fixed assets | 28 | €73 | €73 | = | 0.0% |
| Current assets | 29/58 | €278,343 | €291,065 | +€12,722 | +4.6% |
| Amounts receivable within one year | 40/41 | €30,569 | €27,233 | -€3,336 | -10.9% |
| Trade receivables | 40 | €24,905 | €22,635 | -€2,270 | -9.1% |
| Other amounts receivable | 41 | €5,664 | €4,598 | -€1,066 | -18.8% |
| Cash at bank and in hand | 54/58 | €247,775 | €263,832 | +€16,058 | +6.5% |
| Total equity and liabilities | 10/49 | €624,675 | €625,988 | +€1,313 | +0.2% |
| Equity | 10/15 | €400,402 | €414,938 | +€14,537 | +3.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €268,707 | €283,243 | +€14,537 | +5.4% |
| Distributable reserves | 133 | €268,707 | €283,243 | +€14,537 | +5.4% |
| Profit (loss) carried forward | 14 | €123,635 | €123,635 | = | 0.0% |
| Amounts payable | 17/49 | €224,274 | €211,050 | -€13,224 | -5.9% |
| Amounts payable after more than one year | 17 | €84,558 | €72,554 | -€12,004 | -14.2% |
| Financial debts | 170/4 | €84,558 | €72,554 | -€12,004 | -14.2% |
| Amounts payable within one year | 42/48 | €139,716 | €138,496 | -€1,220 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €11,721 | €12,004 | +€283 | +2.4% |
| Trade debts | 44 | €14,889 | €15,480 | +€591 | +4.0% |
| Suppliers | 440/4 | €14,889 | €15,480 | +€591 | +4.0% |
| Taxes, remuneration and social security | 45 | €10,406 | €10,462 | +€56 | +0.5% |
| Taxes | 450/3 | €10,406 | €10,462 | +€56 | +0.5% |
| Other amounts payable | 47/48 | €102,700 | €100,550 | -€2,150 | -2.1% |
| Non-recurring operating income | 76A | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,769 | €15,017 | +€248 | +1.7% |
| Other operating charges | 640/8 | €1,941 | €2,003 | +€61 | +3.2% |
| Gross operating margin | 9900 | €147,946 | €153,938 | +€5,992 | +4.0% |
| Operating profit (loss) | 9901 | €131,236 | €136,918 | +€5,682 | +4.3% |
| Financial income | 75/76B | - | €1,152 | +€1,152 | |
| Recurring financial income | 75 | - | €1,152 | +€1,152 | |
| Financial charges | 65/66B | €2,760 | €2,467 | -€293 | -10.6% |
| Recurring financial charges | 65 | €2,760 | €2,467 | -€293 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €128,476 | €135,603 | +€7,127 | +5.5% |
| Income taxes | 67/77 | €21,985 | €23,917 | +€1,931 | +8.8% |
| Profit (loss) for the period | 9904 | €106,491 | €111,687 | +€5,196 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €106,491 | €111,687 | +€5,196 | +4.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.