LLZ 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.
LLZ CONSULTING
Largest movements
- Deferred charges and accrued income +€4,255
up €4,255 (+841%), from €506 to €4,761
- Tangible fixed assets -€493
down €493 (-32.6%), from €1,509 to €1,017
- Receivables within one year -€384
down €384 (-2.5%), from €15,628 to €15,244
of which Trade receivables: -€821
- Short-term financial debts +€12,102
up €12,102 (+377%), from €3,210 to €15,312
- Profit (loss) carried forward -€9,606
down €9,606 (-259%), from -€3,709 to -€13,315
- Tax, wage and social debts +€1,488
up €1,488 (+12.6%), from €11,810 to €13,299
of which Remuneration and social security: +€1,000
- Trade debts -€410
down €410 (-12.2%), from €3,364 to €2,953
- Gross operating margin +€26,116
up €26,116 (+86.8%), from -€30,089 to -€3,973
- Financial charges +€3,077
up €3,077 (+362%), from €850 to €3,926
- Other operating charges +€820
up €820 (+204%), from €401 to €1,221
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,643 | €21,022 | +€3,379 | +19.1% |
| Fixed assets | 21/28 | €1,509 | €1,017 | -€493 | -32.6% |
| Tangible fixed assets | 22/27 | €1,509 | €1,017 | -€493 | -32.6% |
| Furniture and vehicles | 24 | €1,509 | €1,017 | -€493 | -32.6% |
| Current assets | 29/58 | €16,134 | €20,005 | +€3,871 | +24.0% |
| Amounts receivable within one year | 40/41 | €15,628 | €15,244 | -€384 | -2.5% |
| Trade receivables | 40 | €6,102 | €5,280 | -€821 | -13.5% |
| Other amounts receivable | 41 | €9,526 | €9,964 | +€438 | +4.6% |
| Deferred charges and accrued income | 490/1 | €506 | €4,761 | +€4,255 | +841% |
| Total equity and liabilities | 10/49 | €17,643 | €21,022 | +€3,379 | +19.1% |
| Equity | 10/15 | -€1,709 | -€11,315 | -€9,606 | -562% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,709 | -€13,315 | -€9,606 | -259% |
| Amounts payable | 17/49 | €19,352 | €32,337 | +€12,985 | +67.1% |
| Amounts payable within one year | 42/48 | €18,384 | €31,564 | +€13,181 | +71.7% |
| Financial debts | 43 | €3,210 | €15,312 | +€12,102 | +377% |
| Credit institutions | 430/8 | €3,210 | €15,312 | +€12,102 | +377% |
| Trade debts | 44 | €3,364 | €2,953 | -€410 | -12.2% |
| Suppliers | 440/4 | €3,364 | €2,953 | -€410 | -12.2% |
| Taxes, remuneration and social security | 45 | €11,810 | €13,299 | +€1,488 | +12.6% |
| Taxes | 450/3 | €11,810 | €12,299 | +€488 | +4.1% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Accrued charges and deferred income | 492/3 | €968 | €773 | -€195 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €914 | €733 | -€181 | -19.8% |
| Other operating charges | 640/8 | €401 | €1,221 | +€820 | +204% |
| Gross operating margin | 9900 | -€30,089 | -€3,973 | +€26,116 | +86.8% |
| Operating profit (loss) | 9901 | -€31,404 | -€5,927 | +€25,476 | +81.1% |
| Financial income | 75/76B | €527 | €380 | -€147 | -27.9% |
| Recurring financial income | 75 | €527 | €380 | -€147 | -27.9% |
| Financial charges | 65/66B | €850 | €3,926 | +€3,077 | +362% |
| Recurring financial charges | 65 | €850 | €3,926 | +€3,077 | +362% |
| Profit (loss) for the period before taxes | 9903 | -€31,726 | -€9,474 | +€22,252 | +70.1% |
| Income taxes | 67/77 | - | €133 | +€133 | |
| Profit (loss) for the period | 9904 | -€31,726 | -€9,606 | +€22,120 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,726 | -€9,606 | +€22,120 | +69.7% |
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 13 October 2026 via checked.be.