LLL 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.
LLL Consult
Largest movements
- Receivables within one year -€47,820
down €47,820 (-38.6%), from €123,821 to €76,001
of which Trade receivables: -€51,999
- Tangible fixed assets -€32,961
down €32,961 (-9.3%), from €355,062 to €322,101
of which Leasing and similar rights: -€23,879
- Debts after one year -€51,876
down €51,876 (-5.4%), from €959,710 to €907,834
- Other debts -€33,374
down €33,374 (-6.7%), from €501,158 to €467,783
- Reserves +€30,828
up €30,828 (+16.4%), from €187,976 to €218,804
- Trade debts -€25,144
down €25,144 (-55.1%), from €45,643 to €20,499
- Gross operating margin -€7,552
down €7,552 (-6.3%), from €119,197 to €111,645
- Taxes +€5,482
up €5,482 (+45.6%), from €12,030 to €17,512
- Financial charges -€1,747
down €1,747 (-6.2%), from €28,043 to €26,296
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 | €1,756,509 | €1,675,936 | -€80,573 | -4.6% |
| Fixed assets | 21/28 | €1,610,062 | €1,577,101 | -€32,961 | -2.0% |
| Tangible fixed assets | 22/27 | €355,062 | €322,101 | -€32,961 | -9.3% |
| Furniture and vehicles | 24 | €21,793 | €15,735 | -€6,059 | -27.8% |
| Leasing and similar rights | 25 | €311,852 | €287,973 | -€23,879 | -7.7% |
| Other tangible fixed assets | 26 | €21,416 | €18,393 | -€3,023 | -14.1% |
| Financial fixed assets | 28 | €1,255,000 | €1,255,000 | = | 0.0% |
| Current assets | 29/58 | €146,447 | €98,835 | -€47,612 | -32.5% |
| Amounts receivable after more than one year | 29 | €10,000 | €0 | -€10,000 | -100.0% |
| Other amounts receivable | 291 | €10,000 | €0 | -€10,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €123,821 | €76,001 | -€47,820 | -38.6% |
| Trade receivables | 40 | €53,302 | €1,304 | -€51,999 | -97.6% |
| Other amounts receivable | 41 | €70,519 | €74,697 | +€4,178 | +5.9% |
| Cash at bank and in hand | 54/58 | €10,388 | €10,489 | +€100 | +1.0% |
| Deferred charges and accrued income | 490/1 | €2,238 | €12,345 | +€10,108 | +451.7% |
| Total equity and liabilities | 10/49 | €1,756,509 | €1,675,936 | -€80,573 | -4.6% |
| Equity | 10/15 | €212,976 | €243,804 | +€30,828 | +14.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €187,976 | €218,804 | +€30,828 | +16.4% |
| Distributable reserves | 133 | €187,976 | €218,804 | +€30,828 | +16.4% |
| Amounts payable | 17/49 | €1,543,533 | €1,432,132 | -€111,401 | -7.2% |
| Amounts payable after more than one year | 17 | €959,710 | €907,834 | -€51,876 | -5.4% |
| Financial debts | 170/4 | €959,710 | €907,834 | -€51,876 | -5.4% |
| Amounts payable within one year | 42/48 | €576,620 | €518,694 | -€57,926 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €20,219 | €21,876 | +€1,657 | +8.2% |
| Trade debts | 44 | €45,643 | €20,499 | -€25,144 | -55.1% |
| Suppliers | 440/4 | €45,643 | €20,499 | -€25,144 | -55.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,600 | €8,535 | -€1,065 | -11.1% |
| Taxes | 450/3 | €9,600 | €8,535 | -€1,065 | -11.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €501,158 | €467,783 | -€33,374 | -6.7% |
| Accrued charges and deferred income | 492/3 | €7,203 | €5,604 | -€1,599 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,417 | €32,961 | +€544 | +1.7% |
| Other operating charges | 640/8 | €5,862 | €5,641 | -€220 | -3.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €119,197 | €111,645 | -€7,552 | -6.3% |
| Operating profit (loss) | 9901 | €80,919 | €73,043 | -€7,876 | -9.7% |
| Financial income | 75/76B | €1,631 | €1,593 | -€38 | -2.3% |
| Recurring financial income | 75 | €1,631 | €1,593 | -€38 | -2.3% |
| Financial charges | 65/66B | €28,043 | €26,296 | -€1,747 | -6.2% |
| Recurring financial charges | 65 | €28,043 | €26,296 | -€1,747 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €54,506 | €48,340 | -€6,166 | -11.3% |
| Income taxes | 67/77 | €12,030 | €17,512 | +€5,482 | +45.6% |
| Profit (loss) for the period | 9904 | €42,476 | €30,828 | -€11,648 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,476 | €30,828 | -€11,648 | -27.4% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.