L & R 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 & R Consult
Largest movements
- Cash +€60,957
up €60,957 (+32.4%), from €188,363 to €249,320
- Deferred charges and accrued income -€18,889
down €18,889 (-74.4%), from €25,399 to €6,510
- Receivables within one year -€14,569
down €14,569 (-92.3%), from €15,786 to €1,217
of which Trade receivables: -€10,890
- Tangible fixed assets +€5,185
up €5,185 (+56.1%), from €9,242 to €14,426
of which Furniture and vehicles: +€7,460
- Reserves +€42,128
up €42,128 (+19.9%), from €212,122 to €254,250
of which Distributable reserves: +€42,128
- Other debts -€9,963
down €9,963 (-28.1%), from €35,439 to €25,476
- Trade debts -€7,073
down €7,073 (-60.0%), from €11,795 to €4,722
- Tax, wage and social debts +€7,047
up €7,047 (+1,082%), from €651 to €7,698
of which Taxes: +€7,209
- Gross operating margin +€148,248
up €148,248, from -€84,995 to €63,253
- Depreciation +€7,898
up €7,898 (+185%), from €4,260 to €12,158
- Taxes +€4,608
up €4,608 (+1,295%), from €356 to €4,964
- Financial income -€2,911
down €2,911 (-82.8%), from €3,513 to €603
- Other operating charges +€1,137
up €1,137 (+84.8%), from €1,340 to €2,477
From the 2024 result to the 2026 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €276,904 | €309,587 | +€32,684 | +11.8% |
| Fixed assets | 21/28 | €9,243 | €14,427 | +€5,185 | +56.1% |
| Tangible fixed assets | 22/27 | €9,242 | €14,426 | +€5,185 | +56.1% |
| Plant, machinery and equipment | 23 | €2,993 | €1,936 | -€1,057 | -35.3% |
| Furniture and vehicles | 24 | €3,061 | €10,522 | +€7,460 | +244% |
| Other tangible fixed assets | 26 | €3,187 | €1,969 | -€1,218 | -38.2% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €267,661 | €295,160 | +€27,499 | +10.3% |
| Amounts receivable within one year | 40/41 | €15,786 | €1,217 | -€14,569 | -92.3% |
| Trade receivables | 40 | €10,890 | €0 | -€10,890 | -100% |
| Other amounts receivable | 41 | €4,896 | €1,217 | -€3,679 | -75.1% |
| Current investments | 50/53 | €38,114 | €38,114 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €188,363 | €249,320 | +€60,957 | +32.4% |
| Deferred charges and accrued income | 490/1 | €25,399 | €6,510 | -€18,889 | -74.4% |
| Total equity and liabilities | 10/49 | €276,904 | €309,587 | +€32,684 | +11.8% |
| Equity | 10/15 | €228,859 | €270,987 | +€42,128 | +18.4% |
| Contributions | 10/11 | €16,737 | €16,737 | = | 0.0% |
| Reserves | 13 | €212,122 | €254,250 | +€42,128 | +19.9% |
| Tax-exempt reserves | 132 | €7,208 | €7,208 | = | 0.0% |
| Distributable reserves | 133 | €204,914 | €247,043 | +€42,128 | +20.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €48,044 | €38,600 | -€9,444 | -19.7% |
| Amounts payable within one year | 42/48 | €48,044 | €38,600 | -€9,444 | -19.7% |
| Financial debts | 43 | €159 | €704 | +€545 | +342% |
| Credit institutions | 430/8 | €159 | €704 | +€545 | +342% |
| Trade debts | 44 | €11,795 | €4,722 | -€7,073 | -60.0% |
| Suppliers | 440/4 | €11,795 | €4,722 | -€7,073 | -60.0% |
| Taxes, remuneration and social security | 45 | €651 | €7,698 | +€7,047 | +1,082% |
| Taxes | 450/3 | €489 | €7,698 | +€7,209 | +1,475% |
| Remuneration and social security | 454/9 | €162 | €0 | -€162 | -100% |
| Other amounts payable | 47/48 | €35,439 | €25,476 | -€9,963 | -28.1% |
| Remuneration, social security and pensions | 62 | €153 | -€5 | -€158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,260 | €12,158 | +€7,898 | +185% |
| Other operating charges | 640/8 | €1,340 | €2,477 | +€1,137 | +84.8% |
| Gross operating margin | 9900 | -€84,995 | €63,253 | +€148,248 | |
| Operating profit (loss) | 9901 | -€90,748 | €48,624 | +€139,371 | |
| Financial income | 75/76B | €3,513 | €603 | -€2,911 | -82.8% |
| Recurring financial income | 75 | €3,513 | €603 | -€2,911 | -82.8% |
| Financial charges | 65/66B | €1,705 | €2,134 | +€429 | +25.2% |
| Recurring financial charges | 65 | €1,705 | €2,134 | +€429 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | -€88,940 | €47,092 | +€136,031 | |
| Income taxes | 67/77 | €356 | €4,964 | +€4,608 | +1,295% |
| Profit (loss) for the period | 9904 | -€89,295 | €42,128 | +€131,424 | |
| Profit (loss) for the period to be appropriated | 9905 | -€89,295 | €42,128 | +€131,424 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.