LL Consult@ncy: what changed
LL Consult@ncy
Largest movements
- Receivables after one year -€24,000
down €24,000 (-100%), from €24,000 to €0
- Tangible fixed assets -€20,280
down €20,280 (-29.2%), from €69,469 to €49,189
of which Plant, machinery and equipment: -€13,659
- Cash +€15,254
up €15,254 (+40.0%), from €38,167 to €53,421
mainly Other debts (+€58,120) and Net result for the year (+€30,244)
- Reserves -€74,209
down €74,209 (-100%), from €74,209 to €0
- Other debts +€58,120
up €58,120 (+277%), from €20,975 to €79,095
- Debts after one year -€12,942
down €12,942 (-47.3%), from €27,338 to €14,396
- Tax, wage and social debts +€9,220
up €9,220 (+523%), from €1,762 to €10,982
- Current portion of long-term debt -€8,469
down €8,469 (-39.6%), from €21,410 to €12,942
- Gross operating margin +€17,022
up €17,022 (+33.4%), from €50,951 to €67,972
- Taxes +€5,781
up €5,781 (+89.2%), from €6,484 to €12,264
- Depreciation +€2,251
up €2,251 (+11.1%), from €20,347 to €22,598
- Financial charges -€767
down €767 (-29.6%), from €2,593 to €1,826
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,834 | €118,119 | -€27,715 | -19.0% |
| Fixed assets | 21/28 | €69,469 | €49,189 | -€20,280 | -29.2% |
| Tangible fixed assets | 22/27 | €69,469 | €49,189 | -€20,280 | -29.2% |
| Plant, machinery and equipment | 23 | €37,438 | €23,778 | -€13,659 | -36.5% |
| Furniture and vehicles | 24 | €32,032 | €25,411 | -€6,620 | -20.7% |
| Current assets | 29/58 | €76,365 | €68,930 | -€7,435 | -9.7% |
| Amounts receivable after more than one year | 29 | €24,000 | €0 | -€24,000 | -100% |
| Other amounts receivable | 291 | €24,000 | €0 | -€24,000 | -100% |
| Amounts receivable within one year | 40/41 | €13,258 | €14,540 | +€1,282 | +9.7% |
| Trade receivables | 40 | €9,878 | €14,540 | +€4,661 | +47.2% |
| Other amounts receivable | 41 | €3,379 | €0 | -€3,379 | -100% |
| Cash at bank and in hand | 54/58 | €38,167 | €53,421 | +€15,254 | +40.0% |
| Deferred charges and accrued income | 490/1 | €940 | €969 | +€29 | +3.1% |
| Total equity and liabilities | 10/49 | €145,834 | €118,119 | -€27,715 | -19.0% |
| Equity | 10/15 | €74,209 | €0 | -€74,209 | -100% |
| Reserves | 13 | €74,209 | €0 | -€74,209 | -100% |
| Distributable reserves | 133 | €74,209 | €0 | -€74,209 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €71,626 | €118,119 | +€46,494 | +64.9% |
| Amounts payable after more than one year | 17 | €27,338 | €14,396 | -€12,942 | -47.3% |
| Financial debts | 170/4 | €27,338 | €14,396 | -€12,942 | -47.3% |
| Amounts payable within one year | 42/48 | €44,288 | €103,723 | +€59,435 | +134% |
| Current portion of amounts payable after more than one year | 42 | €21,410 | €12,942 | -€8,469 | -39.6% |
| Trade debts | 44 | €141 | €704 | +€564 | +401% |
| Suppliers | 440/4 | €141 | €704 | +€564 | +401% |
| Taxes, remuneration and social security | 45 | €1,762 | €10,982 | +€9,220 | +523% |
| Taxes | 450/3 | €1,762 | €10,982 | +€9,220 | +523% |
| Other amounts payable | 47/48 | €20,975 | €79,095 | +€58,120 | +277% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,347 | €22,598 | +€2,251 | +11.1% |
| Other operating charges | 640/8 | €718 | €1,040 | +€322 | +44.9% |
| Gross operating margin | 9900 | €50,951 | €67,972 | +€17,022 | +33.4% |
| Operating profit (loss) | 9901 | €29,885 | €44,334 | +€14,448 | +48.3% |
| Financial charges | 65/66B | €2,593 | €1,826 | -€767 | -29.6% |
| Recurring financial charges | 65 | €2,593 | €1,826 | -€767 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €27,292 | €42,508 | +€15,216 | +55.8% |
| Income taxes | 67/77 | €6,484 | €12,264 | +€5,781 | +89.2% |
| Profit (loss) for the period | 9904 | €20,809 | €30,244 | +€9,435 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,809 | €30,244 | +€9,435 | +45.3% |
Next steps
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.