LL Consult: 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.
LL Consult
Largest movements
- Receivables within one year +€5,478
up €5,478 (+35.6%), from €15,372 to €20,850
of which Trade receivables: +€4,443
- Tangible fixed assets -€4,110
down €4,110 (-3.3%), from €123,975 to €119,865
- Cash -€3,512
down €3,512 (-6.7%), from €52,742 to €49,230
mainly Contributions, distributions and other (-€100,000) and Debts after one year (-€6,158)
- Other debts +€53,250
up €53,250 (+114%), from €46,750 to €100,000
- Profit (loss) carried forward -€43,044
down €43,044 (-89.8%), from €47,935 to €4,891
- Debts after one year -€6,158
down €6,158 (-5.0%), from €123,852 to €117,695
- Tax, wage and social debts -€6,156
down €6,156 (-60.0%), from €10,253 to €4,097
- Gross operating margin +€3,509
up €3,509 (+6.2%), from €56,577 to €60,086
- Financial income -€3,047
down €3,047 (-9.2%), from €33,076 to €30,029
- Depreciation -€1,897
down €1,897 (-25.1%), from €7,567 to €5,670
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 | €258,559 | €258,532 | -€27 | 0.0% |
| Fixed assets | 21/28 | €190,174 | €185,825 | -€4,350 | -2.3% |
| Tangible fixed assets | 22/27 | €123,975 | €119,865 | -€4,110 | -3.3% |
| Land and buildings | 22 | €117,589 | €116,823 | -€766 | -0.7% |
| Plant, machinery and equipment | 23 | €4,136 | €2,267 | -€1,868 | -45.2% |
| Furniture and vehicles | 24 | €2,250 | €775 | -€1,475 | -65.6% |
| Financial fixed assets | 28 | €66,200 | €65,960 | -€240 | -0.4% |
| Current assets | 29/58 | €68,384 | €72,707 | +€4,323 | +6.3% |
| Amounts receivable within one year | 40/41 | €15,372 | €20,850 | +€5,478 | +35.6% |
| Trade receivables | 40 | €13,187 | €17,630 | +€4,443 | +33.7% |
| Other amounts receivable | 41 | €2,184 | €3,220 | +€1,035 | +47.4% |
| Cash at bank and in hand | 54/58 | €52,742 | €49,230 | -€3,512 | -6.7% |
| Deferred charges and accrued income | 490/1 | €271 | €2,627 | +€2,356 | +869% |
| Total equity and liabilities | 10/49 | €258,559 | €258,532 | -€27 | 0.0% |
| Equity | 10/15 | €68,395 | €25,351 | -€43,044 | -62.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,935 | €4,891 | -€43,044 | -89.8% |
| Amounts payable | 17/49 | €190,164 | €233,181 | +€43,017 | +22.6% |
| Amounts payable after more than one year | 17 | €123,852 | €117,695 | -€6,158 | -5.0% |
| Financial debts | 170/4 | €123,852 | €117,695 | -€6,158 | -5.0% |
| Amounts payable within one year | 42/48 | €65,631 | €115,201 | +€49,571 | +75.5% |
| Current portion of amounts payable after more than one year | 42 | €6,551 | €7,184 | +€632 | +9.7% |
| Trade debts | 44 | €2,077 | €3,921 | +€1,844 | +88.8% |
| Suppliers | 440/4 | €2,077 | €3,921 | +€1,844 | +88.8% |
| Taxes, remuneration and social security | 45 | €10,253 | €4,097 | -€6,156 | -60.0% |
| Taxes | 450/3 | €10,253 | €4,097 | -€6,156 | -60.0% |
| Other amounts payable | 47/48 | €46,750 | €100,000 | +€53,250 | +114% |
| Accrued charges and deferred income | 492/3 | €681 | €285 | -€396 | -58.2% |
| Remuneration, social security and pensions | 62 | - | €370 | +€370 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,567 | €5,670 | -€1,897 | -25.1% |
| Other operating charges | 640/8 | €6,166 | €6,175 | +€9 | +0.1% |
| Gross operating margin | 9900 | €56,577 | €60,086 | +€3,509 | +6.2% |
| Operating profit (loss) | 9901 | €42,844 | €47,871 | +€5,027 | +11.7% |
| Financial income | 75/76B | €33,076 | €30,029 | -€3,047 | -9.2% |
| Recurring financial income | 75 | €33,076 | €30,029 | -€3,047 | -9.2% |
| Financial charges | 65/66B | €7,092 | €6,803 | -€289 | -4.1% |
| Recurring financial charges | 65 | €7,092 | €6,803 | -€289 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €68,827 | €71,097 | +€2,270 | +3.3% |
| Income taxes | 67/77 | €13,817 | €14,141 | +€324 | +2.3% |
| Profit (loss) for the period | 9904 | €55,011 | €56,956 | +€1,945 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,011 | €56,956 | +€1,945 | +3.5% |
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 14 October 2026 via checked.be.