LF&P: what changed
What changed
LF&P
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€19,039
2024 · €316-€19,355
Equity
€131,244
2024 · €150,283-€19,039
Cash
€50
2024 · €1,267-€1,218
Balance sheet total
€495,995
2024 · €494,144+€1,852
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year +€20,239
up €20,239 (+5.9%), from €343,278 to €363,517
- Profit (loss) carried forward -€19,039
down €19,039, from €283 to -€18,756
Income statement
- Write-downs -€31,308
down €31,308, from €15,654 to -€15,654
- Financial income -€24,108
down €24,108 (-94.4%), from €25,536 to €1,428
- Other operating charges +€15,625
up €15,625 (+3,642%), from €429 to €16,054
- Gross operating margin -€10,114
down €10,114, from €7,401 to -€2,713
- Financial charges +€911
up €911 (+5.5%), from €16,444 to €17,355
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
€316
Gross operating margin
-€10,114
Write-downs
+€31,308
Other operating charges
-€15,625
Financial income
-€24,108
Financial charges
-€911
Taxes
+€94
Result 2025
-€19,039
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
-€19,633
Investment
-€1,823
Financing
+€20,239
Cash 2024
€1,267
From operations (derived)
-€19,633
Net result for the year
-€19,039
Receivables within one year
-€1,246
Trade debts
+€652
Investment (derived)
-€1,823
Investment in fixed assets (net)
-€1,823
Financing
+€20,239
Debts after one year
+€20,239
Cash 2025
€50
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €494,144 | €495,995 | +€1,852 | +0.4% |
| Fixed assets | 21/28 | €428,624 | €430,447 | +€1,823 | +0.4% |
| Financial fixed assets | 28 | €428,624 | €430,447 | +€1,823 | +0.4% |
| Current assets | 29/58 | €65,520 | €65,548 | +€28 | 0.0% |
| Amounts receivable within one year | 40/41 | €401 | €1,646 | +€1,246 | +311% |
| Trade receivables | 40 | - | €696 | +€696 | |
| Other amounts receivable | 41 | €401 | €951 | +€550 | +137% |
| Cash at bank and in hand | 54/58 | €1,267 | €50 | -€1,218 | -96.1% |
| Deferred charges and accrued income | 490/1 | €63,852 | €63,852 | = | 0.0% |
| Total equity and liabilities | 10/49 | €494,144 | €495,995 | +€1,852 | +0.4% |
| Equity | 10/15 | €150,283 | €131,244 | -€19,039 | -12.7% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €283 | -€18,756 | -€19,039 | |
| Amounts payable | 17/49 | €343,861 | €364,752 | +€20,890 | +6.1% |
| Amounts payable after more than one year | 17 | €343,278 | €363,517 | +€20,239 | +5.9% |
| Other amounts payable | 178/9 | €343,278 | €363,517 | +€20,239 | +5.9% |
| Amounts payable within one year | 42/48 | €583 | €1,235 | +€652 | +112% |
| Trade debts | 44 | €489 | €1,140 | +€652 | +133% |
| Suppliers | 440/4 | €489 | €1,140 | +€652 | +133% |
| Taxes, remuneration and social security | 45 | €94 | €94 | = | 0.0% |
| Taxes | 450/3 | €94 | €94 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,654 | -€15,654 | -€31,308 | |
| Other operating charges | 640/8 | €429 | €16,054 | +€15,625 | +3,642% |
| Gross operating margin | 9900 | €7,401 | -€2,713 | -€10,114 | |
| Operating profit (loss) | 9901 | -€8,682 | -€3,112 | +€5,570 | +64.2% |
| Financial income | 75/76B | €25,536 | €1,428 | -€24,108 | -94.4% |
| Recurring financial income | 75 | €25,536 | €1,428 | -€24,108 | -94.4% |
| Financial charges | 65/66B | €16,444 | €17,355 | +€911 | +5.5% |
| Recurring financial charges | 65 | €16,444 | €17,355 | +€911 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €411 | -€19,039 | -€19,450 | |
| Income taxes | 67/77 | €94 | - | -€94 | |
| Profit (loss) for the period | 9904 | €316 | -€19,039 | -€19,355 | |
| Profit (loss) for the period to be appropriated | 9905 | €316 | -€19,039 | -€19,355 |
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 2 November 2026 via checked.be.