L2L 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.
L2L Consulting
Largest movements
- Receivables within one year +€12,041
up €12,041 (+32.9%), from €36,554 to €48,594
of which Other amounts receivable: +€8,609
- Cash -€10,063
down €10,063 (-44.1%), from €22,834 to €12,772
mainly Contributions, distributions and other (-€40,000) and Receivables within one year (-€12,041)
- Other debts +€31,606
up €31,606, from €0 to €31,606
- Reserves -€26,867
down €26,867 (-48.7%), from €55,179 to €28,313
- Trade debts -€8,622
down €8,622 (-59.3%), from €14,548 to €5,925
- Tax, wage and social debts +€6,089
up €6,089 (+103%), from €5,886 to €11,975
- Debts after one year -€1,655
down €1,655 (-85.2%), from €1,943 to €288
- Gross operating margin +€31,018
up €31,018, from -€7,004 to €24,014
- Taxes +€5,218
up €5,218 (+2,145%), from €243 to €5,462
- Other operating charges -€432
down €432 (-16.3%), from €2,650 to €2,218
- Depreciation +€402
up €402 (+21.6%), from €1,859 to €2,261
- Financial charges -€250
down €250 (-21.0%), from €1,190 to €939
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 | €84,089 | €84,763 | +€673 | +0.8% |
| Fixed assets | 21/28 | €21,755 | €21,009 | -€746 | -3.4% |
| Tangible fixed assets | 22/27 | €11,610 | €10,914 | -€696 | -6.0% |
| Land and buildings | 22 | €3,322 | €2,957 | -€364 | -11.0% |
| Plant, machinery and equipment | 23 | €925 | €1,841 | +€916 | +99.1% |
| Furniture and vehicles | 24 | €7,364 | €6,116 | -€1,248 | -16.9% |
| Financial fixed assets | 28 | €10,145 | €10,095 | -€50 | -0.5% |
| Current assets | 29/58 | €62,334 | €63,754 | +€1,420 | +2.3% |
| Amounts receivable within one year | 40/41 | €36,554 | €48,594 | +€12,041 | +32.9% |
| Trade receivables | 40 | €17,201 | €20,634 | +€3,432 | +20.0% |
| Other amounts receivable | 41 | €19,352 | €27,961 | +€8,609 | +44.5% |
| Cash at bank and in hand | 54/58 | €22,834 | €12,772 | -€10,063 | -44.1% |
| Deferred charges and accrued income | 490/1 | €2,946 | €2,388 | -€559 | -19.0% |
| Total equity and liabilities | 10/49 | €84,089 | €84,763 | +€673 | +0.8% |
| Equity | 10/15 | €60,179 | €33,313 | -€26,867 | -44.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €55,179 | €28,313 | -€26,867 | -48.7% |
| Distributable reserves | 133 | €55,179 | €28,313 | -€26,867 | -48.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,910 | €51,450 | +€27,540 | +115% |
| Amounts payable after more than one year | 17 | €1,943 | €288 | -€1,655 | -85.2% |
| Financial debts | 170/4 | €1,943 | €288 | -€1,655 | -85.2% |
| Amounts payable within one year | 42/48 | €21,967 | €51,162 | +€29,195 | +133% |
| Current portion of amounts payable after more than one year | 42 | €1,533 | €1,655 | +€122 | +7.9% |
| Trade debts | 44 | €14,548 | €5,925 | -€8,622 | -59.3% |
| Suppliers | 440/4 | €14,548 | €5,925 | -€8,622 | -59.3% |
| Taxes, remuneration and social security | 45 | €5,886 | €11,975 | +€6,089 | +103% |
| Taxes | 450/3 | €5,886 | €11,975 | +€6,089 | +103% |
| Other amounts payable | 47/48 | €0 | €31,606 | +€31,606 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,859 | €2,261 | +€402 | +21.6% |
| Other operating charges | 640/8 | €2,650 | €2,218 | -€432 | -16.3% |
| Gross operating margin | 9900 | -€7,004 | €24,014 | +€31,018 | |
| Operating profit (loss) | 9901 | -€11,513 | €19,535 | +€31,048 | |
| Financial income | 75/76B | €66 | €0 | -€66 | -100.0% |
| Recurring financial income | 75 | €66 | €0 | -€66 | -100.0% |
| Financial charges | 65/66B | €1,190 | €939 | -€250 | -21.0% |
| Recurring financial charges | 65 | €1,190 | €939 | -€250 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,637 | €18,595 | +€31,232 | |
| Income taxes | 67/77 | €243 | €5,462 | +€5,218 | +2,145% |
| Profit (loss) for the period | 9904 | -€12,880 | €13,133 | +€26,014 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,880 | €13,133 | +€26,014 |
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 27 October 2026 via checked.be.