L&Y Consultancy: what changed
What changed
L&Y Consultancy
NACE 66.199, Other activities auxiliary to financial services, excluding insurance and pension funding
filed annual accounts (NBB)
Net result for the year
€66,891
2024 · €58,880+€8,011
Equity
€60,379
2024 · €123,488-€63,109
Cash
€31,850
2024 · €122,966-€91,116
Balance sheet total
€110,865
2024 · €141,469-€30,604
Largest movements
Assets
- Cash -€91,116
down €91,116 (-74.1%), from €122,966 to €31,850
mainly Contributions, distributions and other (-€130,000) and Current investments (-€60,638)
- Current investments +€60,638
new in 2025: €60,638
Equity and liabilities
- Profit (loss) carried forward -€63,109
down €63,109 (-51.1%), from €123,388 to €60,279
- Other debts +€34,304
up €34,304 (+395%), from €8,695 to €42,999
- Tax, wage and social debts -€1,495
down €1,495 (-16.6%), from €8,981 to €7,486
Income statement
- Gross operating margin +€10,618
up €10,618 (+14.0%), from €75,932 to €86,550
- Taxes +€2,090
up €2,090 (+13.3%), from €15,657 to €17,747
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
€58,880
Gross operating margin
+€10,618
Other operating charges
-€20
Financial income
-€481
Financial charges
-€17
Taxes
-€2,090
Result 2025
€66,891
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
+€99,521
Investment
-€60,638
Financing
-€130,000
Cash 2024
€122,966
From operations (derived)
+€99,521
Net result for the year
+€66,891
Depreciation
+€1,412
Receivables within one year
-€1,286
Trade debts
-€305
Tax, wage and social debts
-€1,495
Other debts
+€34,304
Investment (derived)
-€60,638
Current investments
-€60,638
Financing
-€130,000
Contributions, distributions and other
-€130,000
Cash 2025
€31,850
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,469 | €110,865 | -€30,604 | -21.6% |
| Fixed assets | 21/28 | €4,220 | €2,808 | -€1,412 | -33.5% |
| Tangible fixed assets | 22/27 | €4,220 | €2,808 | -€1,412 | -33.5% |
| Other tangible fixed assets | 26 | €4,220 | €2,808 | -€1,412 | -33.5% |
| Current assets | 29/58 | €137,249 | €108,057 | -€29,192 | -21.3% |
| Amounts receivable within one year | 40/41 | €14,052 | €15,338 | +€1,286 | +9.2% |
| Trade receivables | 40 | €12,999 | €14,520 | +€1,521 | +11.7% |
| Other amounts receivable | 41 | €1,052 | €818 | -€234 | -22.3% |
| Current investments | 50/53 | - | €60,638 | +€60,638 | |
| Cash at bank and in hand | 54/58 | €122,966 | €31,850 | -€91,116 | -74.1% |
| Deferred charges and accrued income | 490/1 | €231 | €231 | = | 0.0% |
| Total equity and liabilities | 10/49 | €141,469 | €110,865 | -€30,604 | -21.6% |
| Equity | 10/15 | €123,488 | €60,379 | -€63,109 | -51.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,388 | €60,279 | -€63,109 | -51.1% |
| Amounts payable | 17/49 | €17,981 | €50,486 | +€32,505 | +181% |
| Amounts payable within one year | 42/48 | €17,981 | €50,486 | +€32,505 | +181% |
| Trade debts | 44 | €305 | - | -€305 | |
| Suppliers | 440/4 | €305 | - | -€305 | |
| Taxes, remuneration and social security | 45 | €8,981 | €7,486 | -€1,495 | -16.6% |
| Taxes | 450/3 | €8,981 | €7,486 | -€1,495 | -16.6% |
| Other amounts payable | 47/48 | €8,695 | €42,999 | +€34,304 | +395% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,412 | €1,412 | = | 0.0% |
| Other operating charges | 640/8 | €630 | €650 | +€20 | +3.2% |
| Gross operating margin | 9900 | €75,932 | €86,550 | +€10,618 | +14.0% |
| Operating profit (loss) | 9901 | €73,890 | €84,488 | +€10,598 | +14.3% |
| Financial income | 75/76B | €698 | €218 | -€481 | -68.8% |
| Recurring financial income | 75 | €698 | €218 | -€481 | -68.8% |
| Financial charges | 65/66B | €51 | €68 | +€17 | +32.4% |
| Recurring financial charges | 65 | €51 | €68 | +€17 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €74,538 | €84,638 | +€10,101 | +13.6% |
| Income taxes | 67/77 | €15,657 | €17,747 | +€2,090 | +13.3% |
| Profit (loss) for the period | 9904 | €58,880 | €66,891 | +€8,011 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,880 | €66,891 | +€8,011 | +13.6% |
Next steps
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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 8 November 2026 via checked.be.