L2A Consulting: 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.
L2A Consulting
Largest movements
- Receivables within one year +€12,086
up €12,086 (+271%), from €4,457 to €16,543
of which Trade receivables: +€15,241
- Cash +€8,878
up €8,878 (+913%), from €973 to €9,850
mainly Other debts (+€18,157) and Depreciation (+€3,410)
- Tangible fixed assets -€2,713
down €2,713 (-19.8%), from €13,699 to €10,987
of which Other tangible fixed assets: -€1,775
- Deferred charges and accrued income +€1,160
up €1,160 (+1,256%), from €92 to €1,252
- Other debts +€18,157
up €18,157 (+90.0%), from €20,164 to €38,321
- Tax, wage and social debts +€1,661
up €1,661 (+522%), from €318 to €1,979
- Accrued charges and deferred income -€1,647
down €1,647 (-55.6%), from €2,962 to €1,314
- Trade debts +€1,430
up €1,430 (+34.5%), from €4,148 to €5,578
- Gross operating margin +€23,513
up €23,513, from -€19,316 to €4,197
- Depreciation -€673
down €673 (-16.5%), from €4,083 to €3,410
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 | €19,222 | €38,633 | +€19,411 | +101% |
| Fixed assets | 21/28 | €13,699 | €10,987 | -€2,713 | -19.8% |
| Tangible fixed assets | 22/27 | €13,699 | €10,987 | -€2,713 | -19.8% |
| Furniture and vehicles | 24 | €1,716 | €778 | -€938 | -54.7% |
| Other tangible fixed assets | 26 | €11,984 | €10,209 | -€1,775 | -14.8% |
| Current assets | 29/58 | €5,522 | €27,646 | +€22,124 | +401% |
| Amounts receivable within one year | 40/41 | €4,457 | €16,543 | +€12,086 | +271% |
| Trade receivables | 40 | €1,300 | €16,541 | +€15,241 | +1,172% |
| Other amounts receivable | 41 | €3,157 | €2 | -€3,155 | -99.9% |
| Cash at bank and in hand | 54/58 | €973 | €9,850 | +€8,878 | +913% |
| Deferred charges and accrued income | 490/1 | €92 | €1,252 | +€1,160 | +1,256% |
| Total equity and liabilities | 10/49 | €19,222 | €38,633 | +€19,411 | +101% |
| Equity | 10/15 | -€8,370 | -€8,559 | -€189 | -2.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,070 | €54,070 | = | 0.0% |
| Distributable reserves | 133 | €54,070 | €54,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,640 | -€68,829 | -€189 | -0.3% |
| Amounts payable | 17/49 | €27,592 | €47,192 | +€19,600 | +71.0% |
| Amounts payable within one year | 42/48 | €24,630 | €45,878 | +€21,248 | +86.3% |
| Trade debts | 44 | €4,148 | €5,578 | +€1,430 | +34.5% |
| Suppliers | 440/4 | €4,148 | €5,578 | +€1,430 | +34.5% |
| Taxes, remuneration and social security | 45 | €318 | €1,979 | +€1,661 | +522% |
| Taxes | 450/3 | €318 | €1,979 | +€1,661 | +522% |
| Other amounts payable | 47/48 | €20,164 | €38,321 | +€18,157 | +90.0% |
| Accrued charges and deferred income | 492/3 | €2,962 | €1,314 | -€1,647 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,083 | €3,410 | -€673 | -16.5% |
| Other operating charges | 640/8 | €729 | €753 | +€23 | +3.2% |
| Gross operating margin | 9900 | -€19,316 | €4,197 | +€23,513 | |
| Operating profit (loss) | 9901 | -€24,129 | €35 | +€24,163 | |
| Financial income | 75/76B | €8 | €3 | -€5 | -63.5% |
| Recurring financial income | 75 | €8 | €3 | -€5 | -63.5% |
| Financial charges | 65/66B | €92 | €76 | -€16 | -17.6% |
| Recurring financial charges | 65 | €92 | €76 | -€16 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€24,213 | -€38 | +€24,174 | +99.8% |
| Income taxes | 67/77 | €179 | €151 | -€29 | -15.9% |
| Profit (loss) for the period | 9904 | -€24,392 | -€189 | +€24,203 | +99.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,392 | -€189 | +€24,203 | +99.2% |
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 17 October 2026 via checked.be.