LLD 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.
LLD CONSULTING
Largest movements
- Cash +€41,537
up €41,537 (+752.7%), from €5,518 to €47,055
mainly Net result for the year (+€51,008) and Tax, wage and social debts (+€38,103)
- Tangible fixed assets +€39,121
new in 2025: €39,121
of which Leasing and similar rights: +€36,796
- Receivables within one year +€14,128
up €14,128 (+135.8%), from €10,406 to €24,534
of which Trade receivables: +€14,122
- Formation expenses -€2,383
down €2,383 (-100.0%), from €2,383 to €0
- Deferred charges and accrued income +€1,898
new in 2025: €1,898
- Tax, wage and social debts +€38,103
up €38,103 (+427.8%), from €8,906 to €47,009
of which Taxes: +€36,383
- Debts after one year +€26,981
new in 2025: €26,981
- Profit (loss) carried forward +€16,488
up €16,488 (+224.7%), from €7,337 to €23,825
- Current portion of long-term debt +€10,420
new in 2025: €10,420
- Trade debts +€2,012
up €2,012 (+189.2%), from €1,064 to €3,076
- Gross operating margin +€63,134
up €63,134 (+553.3%), from €11,411 to €74,544
- Taxes +€11,393
up €11,393 (+518.0%), from €2,199 to €13,592
- Depreciation +€6,839
up €6,839 (+1334.5%), from €512 to €7,351
- Other operating charges +€2,027
new in 2025: €2,027
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 | €18,307 | €112,608 | +€94,301 | +515.1% |
| Formation expenses | 20 | €2,383 | €0 | -€2,383 | -100.0% |
| Fixed assets | 21/28 | - | €39,121 | +€39,121 | |
| Tangible fixed assets | 22/27 | - | €39,121 | +€39,121 | |
| Furniture and vehicles | 24 | - | €789 | +€789 | |
| Leasing and similar rights | 25 | - | €36,796 | +€36,796 | |
| Other tangible fixed assets | 26 | - | €1,536 | +€1,536 | |
| Current assets | 29/58 | €15,924 | €73,487 | +€57,562 | +361.5% |
| Amounts receivable within one year | 40/41 | €10,406 | €24,534 | +€14,128 | +135.8% |
| Trade receivables | 40 | €10,406 | €24,528 | +€14,122 | +135.7% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €5,518 | €47,055 | +€41,537 | +752.7% |
| Deferred charges and accrued income | 490/1 | - | €1,898 | +€1,898 | |
| Total equity and liabilities | 10/49 | €18,307 | €112,608 | +€94,301 | +515.1% |
| Equity | 10/15 | €8,337 | €24,825 | +€16,488 | +197.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,337 | €23,825 | +€16,488 | +224.7% |
| Amounts payable | 17/49 | €9,970 | €87,783 | +€77,813 | +780.5% |
| Amounts payable after more than one year | 17 | - | €26,981 | +€26,981 | |
| Financial debts | 170/4 | - | €26,981 | +€26,981 | |
| Amounts payable within one year | 42/48 | €9,970 | €60,802 | +€50,832 | +509.9% |
| Current portion of amounts payable after more than one year | 42 | - | €10,420 | +€10,420 | |
| Trade debts | 44 | €1,064 | €3,076 | +€2,012 | +189.2% |
| Suppliers | 440/4 | €1,064 | €3,076 | +€2,012 | +189.2% |
| Taxes, remuneration and social security | 45 | €8,906 | €47,009 | +€38,103 | +427.8% |
| Taxes | 450/3 | €6,909 | €43,292 | +€36,383 | +526.6% |
| Remuneration and social security | 454/9 | €1,997 | €3,717 | +€1,720 | +86.1% |
| Other amounts payable | 47/48 | - | €297 | +€297 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €512 | €7,351 | +€6,839 | +1334.5% |
| Other operating charges | 640/8 | - | €2,027 | +€2,027 | |
| Gross operating margin | 9900 | €11,411 | €74,544 | +€63,134 | +553.3% |
| Operating profit (loss) | 9901 | €10,898 | €65,166 | +€54,268 | +498.0% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €4 | €576 | +€572 | +14294.0% |
| Recurring financial charges | 65 | €4 | €576 | +€572 | +14294.0% |
| Profit (loss) for the period before taxes | 9903 | €10,894 | €64,600 | +€53,706 | +493.0% |
| Income taxes | 67/77 | €2,199 | €13,592 | +€11,393 | +518.0% |
| Profit (loss) for the period | 9904 | €8,695 | €51,008 | +€42,313 | +486.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,695 | €51,008 | +€42,313 | +486.7% |
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 7 October 2026 via checked.be.