LL CONSULTING: what changed
Two fiscal 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 CONSULTING
Largest movements
- Cash +€46,120
up €46,120 (+34.5%), from €133,869 to €179,989
mainly Net result for the year (+€211,539) and Other debts (+€102,878)
- Receivables within one year +€29,505
up €29,505 (+12.2%), from €241,098 to €270,603
of which Other amounts receivable: +€72,302
- Tangible fixed assets +€11,399
up €11,399 (+3.9%), from €294,536 to €305,934
of which Furniture and vehicles: +€21,731
- Other debts +€102,878
up €102,878 (+114.3%), from €90,000 to €192,878
- Debts after one year -€61,688
down €61,688 (-22.2%), from €277,366 to €215,678
- Reserves +€18,662
up €18,662 (+8.8%), from €211,283 to €229,944
- Tax, wage and social debts +€16,828
up €16,828 (+87.8%), from €19,164 to €35,992
- Trade debts +€8,853
up €8,853 (+152.8%), from €5,795 to €14,647
- Gross operating margin +€38,979
up €38,979 (+13.5%), from €288,668 to €327,648
- Taxes +€6,437
up €6,437 (+9.1%), from €70,496 to €76,933
- Depreciation -€5,408
down €5,408 (-19.6%), from €27,540 to €22,132
- Other operating charges +€5,251
up €5,251 (+165.1%), from €3,180 to €8,431
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 | €669,603 | €757,027 | +€87,424 | +13.1% |
| Fixed assets | 21/28 | €294,636 | €306,434 | +€11,799 | +4.0% |
| Tangible fixed assets | 22/27 | €294,536 | €305,934 | +€11,399 | +3.9% |
| Land and buildings | 22 | €276,764 | €266,285 | -€10,479 | -3.8% |
| Plant, machinery and equipment | 23 | - | €5,298 | +€5,298 | |
| Furniture and vehicles | 24 | €9,683 | €31,413 | +€21,731 | +224.4% |
| Other tangible fixed assets | 26 | €8,090 | €2,938 | -€5,151 | -63.7% |
| Financial fixed assets | 28 | €100 | €500 | +€400 | +400.0% |
| Current assets | 29/58 | €374,967 | €450,593 | +€75,625 | +20.2% |
| Amounts receivable within one year | 40/41 | €241,098 | €270,603 | +€29,505 | +12.2% |
| Trade receivables | 40 | €54,801 | €12,004 | -€42,797 | -78.1% |
| Other amounts receivable | 41 | €186,297 | €258,599 | +€72,302 | +38.8% |
| Cash at bank and in hand | 54/58 | €133,869 | €179,989 | +€46,120 | +34.5% |
| Total equity and liabilities | 10/49 | €669,603 | €757,027 | +€87,424 | +13.1% |
| Equity | 10/15 | €217,483 | €236,144 | +€18,662 | +8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €211,283 | €229,944 | +€18,662 | +8.8% |
| Distributable reserves | 133 | €211,283 | €229,944 | +€18,662 | +8.8% |
| Amounts payable | 17/49 | €452,120 | €520,883 | +€68,763 | +15.2% |
| Amounts payable after more than one year | 17 | €277,366 | €215,678 | -€61,688 | -22.2% |
| Financial debts | 170/4 | €277,366 | €215,678 | -€61,688 | -22.2% |
| Amounts payable within one year | 42/48 | €174,755 | €305,205 | +€130,450 | +74.6% |
| Current portion of amounts payable after more than one year | 42 | €59,797 | €61,688 | +€1,891 | +3.2% |
| Trade debts | 44 | €5,795 | €14,647 | +€8,853 | +152.8% |
| Suppliers | 440/4 | €5,795 | €14,647 | +€8,853 | +152.8% |
| Taxes, remuneration and social security | 45 | €19,164 | €35,992 | +€16,828 | +87.8% |
| Taxes | 450/3 | €19,164 | €35,992 | +€16,828 | +87.8% |
| Other amounts payable | 47/48 | €90,000 | €192,878 | +€102,878 | +114.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,540 | €22,132 | -€5,408 | -19.6% |
| Other operating charges | 640/8 | €3,180 | €8,431 | +€5,251 | +165.1% |
| Gross operating margin | 9900 | €288,668 | €327,648 | +€38,979 | +13.5% |
| Operating profit (loss) | 9901 | €257,949 | €297,084 | +€39,136 | +15.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +900.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +900.0% |
| Financial charges | 65/66B | €11,153 | €8,612 | -€2,541 | -22.8% |
| Recurring financial charges | 65 | €11,153 | €8,612 | -€2,541 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €246,795 | €288,473 | +€41,677 | +16.9% |
| Income taxes | 67/77 | €70,496 | €76,933 | +€6,437 | +9.1% |
| Profit (loss) for the period | 9904 | €176,299 | €211,539 | +€35,240 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €176,299 | €211,539 | +€35,240 | +20.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.