LLA-CONSULTING: 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.
LLA-CONSULTING
Largest movements
- Cash +€89,960
up €89,960 (+104%), from €86,631 to €176,591
mainly Other debts (+€69,000) and Net result for the year (+€45,773)
- Tangible fixed assets +€46,000
new in 2024: €46,000
- Receivables within one year -€7,178
down €7,178 (-23.8%), from €30,109 to €22,931
of which Other amounts receivable: -€15,427
- Other debts +€69,000
up €69,000 (+399,768%), from €17 to €69,017
- Profit (loss) carried forward +€45,773
up €45,773 (+57.8%), from €79,188 to €124,961
- Short-term financial debts +€5,903
new in 2024: €5,903
- Tax, wage and social debts +€5,258
up €5,258 (+33.1%), from €15,902 to €21,160
- Trade debts +€2,849
up €2,849 (+21.0%), from €13,573 to €16,421
- Gross operating margin +€19,725
up €19,725 (+40.1%), from €49,221 to €68,946
- Depreciation -€2,875
no longer reported in 2024 (was €2,875)
- Financial charges +€2,820
up €2,820 (+3,335%), from €85 to €2,904
- Taxes +€2,593
up €2,593 (+20.5%), from €12,665 to €15,258
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,740 | €245,522 | +€128,782 | +110% |
| Fixed assets | 21/28 | - | €46,000 | +€46,000 | |
| Tangible fixed assets | 22/27 | - | €46,000 | +€46,000 | |
| Assets under construction and advance payments | 27 | - | €46,000 | +€46,000 | |
| Current assets | 29/58 | €116,740 | €199,522 | +€82,782 | +70.9% |
| Amounts receivable within one year | 40/41 | €30,109 | €22,931 | -€7,178 | -23.8% |
| Trade receivables | 40 | €6,997 | €15,246 | +€8,249 | +118% |
| Other amounts receivable | 41 | €23,112 | €7,685 | -€15,427 | -66.7% |
| Cash at bank and in hand | 54/58 | €86,631 | €176,591 | +€89,960 | +104% |
| Total equity and liabilities | 10/49 | €116,740 | €245,522 | +€128,782 | +110% |
| Equity | 10/15 | €87,248 | €133,021 | +€45,773 | +52.5% |
| Reserves | 13 | €8,060 | €8,060 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,060 | €8,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,188 | €124,961 | +€45,773 | +57.8% |
| Amounts payable | 17/49 | €29,492 | €112,501 | +€83,009 | +281% |
| Amounts payable within one year | 42/48 | €29,492 | €112,501 | +€83,009 | +281% |
| Financial debts | 43 | - | €5,903 | +€5,903 | |
| Credit institutions | 430/8 | - | €5,903 | +€5,903 | |
| Trade debts | 44 | €13,573 | €16,421 | +€2,849 | +21.0% |
| Suppliers | 440/4 | €13,573 | €16,421 | +€2,849 | +21.0% |
| Taxes, remuneration and social security | 45 | €15,902 | €21,160 | +€5,258 | +33.1% |
| Taxes | 450/3 | €15,902 | €21,160 | +€5,258 | +33.1% |
| Other amounts payable | 47/48 | €17 | €69,017 | +€69,000 | +399,768% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,875 | - | -€2,875 | |
| Other operating charges | 640/8 | €55 | €55 | = | 0.0% |
| Non-recurring operating charges | 66A | €4,267 | €4,957 | +€690 | +16.2% |
| Gross operating margin | 9900 | €49,221 | €68,946 | +€19,725 | +40.1% |
| Operating profit (loss) | 9901 | €42,024 | €63,935 | +€21,910 | +52.1% |
| Financial charges | 65/66B | €85 | €2,904 | +€2,820 | +3,335% |
| Recurring financial charges | 65 | €85 | €2,904 | +€2,820 | +3,335% |
| Profit (loss) for the period before taxes | 9903 | €41,940 | €61,030 | +€19,091 | +45.5% |
| Income taxes | 67/77 | €12,665 | €15,258 | +€2,593 | +20.5% |
| Profit (loss) for the period | 9904 | €29,275 | €45,773 | +€16,497 | +56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,275 | €45,773 | +€16,497 | +56.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.