LLL MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year +€25,979
up €25,979 (+48.1%), from €54,067 to €80,046
of which Trade receivables: +€30,655
- Cash +€7,830
up €7,830 (+9.0%), from €86,905 to €94,735
mainly Net result for the year (+€53,242) and Tax, wage and social debts (+€12,056)
- Deferred charges and accrued income -€3,302
down €3,302 (-87.4%), from €3,777 to €475
- Profit (loss) carried forward +€17,942
up €17,942 (+26.2%), from €68,535 to €86,478
- Tax, wage and social debts +€12,056
up €12,056 (+33.8%), from €35,658 to €47,714
of which Taxes: +€10,161
- Trade debts +€4,504
up €4,504 (+123.9%), from €3,634 to €8,137
- Other debts -€3,995
down €3,995 (-11.8%), from €34,000 to €30,005
- Gross operating margin +€16,532
up €16,532 (+30.8%), from €53,694 to €70,227
- Taxes +€6,084
up €6,084 (+56.1%), from €10,848 to €16,932
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 | €144,827 | €175,334 | +€30,507 | +21.1% |
| Fixed assets | 21/28 | €78 | €78 | = | 0.0% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €144,749 | €175,256 | +€30,507 | +21.1% |
| Amounts receivable within one year | 40/41 | €54,067 | €80,046 | +€25,979 | +48.1% |
| Trade receivables | 40 | €37,191 | €67,846 | +€30,655 | +82.4% |
| Other amounts receivable | 41 | €16,876 | €12,200 | -€4,676 | -27.7% |
| Cash at bank and in hand | 54/58 | €86,905 | €94,735 | +€7,830 | +9.0% |
| Deferred charges and accrued income | 490/1 | €3,777 | €475 | -€3,302 | -87.4% |
| Total equity and liabilities | 10/49 | €144,827 | €175,334 | +€30,507 | +21.1% |
| Equity | 10/15 | €71,535 | €89,478 | +€17,942 | +25.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,535 | €86,478 | +€17,942 | +26.2% |
| Amounts payable | 17/49 | €73,292 | €85,857 | +€12,565 | +17.1% |
| Amounts payable within one year | 42/48 | €73,292 | €85,857 | +€12,565 | +17.1% |
| Trade debts | 44 | €3,634 | €8,137 | +€4,504 | +123.9% |
| Suppliers | 440/4 | €3,634 | €8,137 | +€4,504 | +123.9% |
| Taxes, remuneration and social security | 45 | €35,658 | €47,714 | +€12,056 | +33.8% |
| Taxes | 450/3 | €35,269 | €45,430 | +€10,161 | +28.8% |
| Remuneration and social security | 454/9 | €389 | €2,284 | +€1,895 | +486.9% |
| Other amounts payable | 47/48 | €34,000 | €30,005 | -€3,995 | -11.8% |
| Gross operating margin | 9900 | €53,694 | €70,227 | +€16,532 | +30.8% |
| Operating profit (loss) | 9901 | €53,694 | €70,227 | +€16,532 | +30.8% |
| Financial income | 75/76B | €218 | €152 | -€67 | -30.6% |
| Recurring financial income | 75 | €218 | €152 | -€67 | -30.6% |
| Financial charges | 65/66B | €219 | €204 | -€16 | -7.2% |
| Recurring financial charges | 65 | €219 | €204 | -€16 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €53,693 | €70,174 | +€16,481 | +30.7% |
| Income taxes | 67/77 | €10,848 | €16,932 | +€6,084 | +56.1% |
| Profit (loss) for the period | 9904 | €42,845 | €53,242 | +€10,397 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,845 | €53,242 | +€10,397 | +24.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.