LELONG CONSEILS: 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.
LELONG CONSEILS
Largest movements
- Cash +€88,088
up €88,088 (+531.8%), from €16,565 to €104,653
mainly Net result for the year (+€237,613) and Other debts (+€32,028)
- Current investments +€50,000
new in 2025: €50,000
- Receivables within one year +€34,666
up €34,666 (+19.4%), from €178,589 to €213,255
of which Other amounts receivable: +€34,308
- Tangible fixed assets -€18,527
down €18,527 (-4.7%), from €396,787 to €378,260
of which Land and buildings: -€16,969
- Reserves +€202,000
up €202,000 (+36.3%), from €556,000 to €758,000
- Current portion of long-term debt -€44,917
down €44,917 (-70.7%), from €63,532 to €18,615
- Other debts +€32,028
up €32,028 (+854.1%), from €3,750 to €35,778
- Debts after one year -€21,705
down €21,705 (-8.1%), from €266,391 to €244,686
of which Financial debts: -€18,615
- Financial income -€200,000
down €200,000 (-40.0%), from €500,000 to €300,000
- Gross operating margin +€38,221
up €38,221 (+98.9%), from -€38,635 to -€413
- Taxes -€14,500
down €14,500 (-38.0%), from €38,200 to €23,700
- Depreciation -€3,120
down €3,120 (-10.9%), from €28,716 to €25,596
- Other operating charges +€1,733
up €1,733 (+77.4%), from €2,240 to €3,974
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.
Cash bridge derived
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 | €1,494,366 | €1,648,710 | +€154,344 | +10.3% |
| Fixed assets | 21/28 | €1,298,787 | €1,280,260 | -€18,527 | -1.4% |
| Tangible fixed assets | 22/27 | €396,787 | €378,260 | -€18,527 | -4.7% |
| Land and buildings | 22 | €394,209 | €377,240 | -€16,969 | -4.3% |
| Furniture and vehicles | 24 | €2,578 | €1,020 | -€1,558 | -60.4% |
| Financial fixed assets | 28 | €902,000 | €902,000 | = | 0.0% |
| Current assets | 29/58 | €195,579 | €368,450 | +€172,871 | +88.4% |
| Amounts receivable within one year | 40/41 | €178,589 | €213,255 | +€34,666 | +19.4% |
| Trade receivables | 40 | €13,500 | €13,858 | +€358 | +2.7% |
| Other amounts receivable | 41 | €165,089 | €199,397 | +€34,308 | +20.8% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €16,565 | €104,653 | +€88,088 | +531.8% |
| Deferred charges and accrued income | 490/1 | €425 | €542 | +€117 | +27.4% |
| Total equity and liabilities | 10/49 | €1,494,366 | €1,648,710 | +€154,344 | +10.3% |
| Equity | 10/15 | €1,119,567 | €1,322,180 | +€202,613 | +18.1% |
| Contributions | 10/11 | €504,460 | €504,460 | = | 0.0% |
| Reserves | 13 | €556,000 | €758,000 | +€202,000 | +36.3% |
| Distributable reserves | 133 | €556,000 | €758,000 | +€202,000 | +36.3% |
| Profit (loss) carried forward | 14 | €59,107 | €59,720 | +€613 | +1.0% |
| Amounts payable | 17/49 | €374,799 | €326,530 | -€48,269 | -12.9% |
| Amounts payable after more than one year | 17 | €266,391 | €244,686 | -€21,705 | -8.1% |
| Financial debts | 170/4 | €203,977 | €185,361 | -€18,615 | -9.1% |
| Other amounts payable | 178/9 | €62,414 | €59,324 | -€3,090 | -5.0% |
| Amounts payable within one year | 42/48 | €108,408 | €81,844 | -€26,564 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €63,532 | €18,615 | -€44,917 | -70.7% |
| Trade debts | 44 | €352 | €1,055 | +€703 | +199.9% |
| Suppliers | 440/4 | €352 | €1,055 | +€703 | +199.9% |
| Taxes, remuneration and social security | 45 | €40,774 | €26,395 | -€14,379 | -35.3% |
| Taxes | 450/3 | €40,774 | €26,395 | -€14,379 | -35.3% |
| Other amounts payable | 47/48 | €3,750 | €35,778 | +€32,028 | +854.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,716 | €25,596 | -€3,120 | -10.9% |
| Other operating charges | 640/8 | €2,240 | €3,974 | +€1,733 | +77.4% |
| Gross operating margin | 9900 | -€38,635 | -€413 | +€38,221 | +98.9% |
| Operating profit (loss) | 9901 | -€69,591 | -€29,983 | +€39,608 | +56.9% |
| Financial income | 75/76B | €500,000 | €300,000 | -€200,000 | -40.0% |
| Recurring financial income | 75 | €500,000 | €300,000 | -€200,000 | -40.0% |
| Financial charges | 65/66B | €10,140 | €8,705 | -€1,436 | -14.2% |
| Recurring financial charges | 65 | €10,140 | €8,705 | -€1,436 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €420,269 | €261,313 | -€158,956 | -37.8% |
| Income taxes | 67/77 | €38,200 | €23,700 | -€14,500 | -38.0% |
| Profit (loss) for the period | 9904 | €382,069 | €237,613 | -€144,456 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €382,069 | €237,613 | -€144,456 | -37.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.