LN COMPANY: what changed
What changed
LN COMPANY
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€34,968
2024 · -€5,256+€40,224
Equity
-€73,998
2024 · -€108,966+€34,968
Cash
€72,346
2024 · €14,880+€57,466
Balance sheet total
€3.2m
2024 · €2.8m+€328,237
Largest movements
Assets
- Stocks and contracts +€197,942
up €197,942 (+11.3%), from €1.7m to €1.9m
- Receivables within one year +€63,319
up €63,319 (+6.5%), from €979,599 to €1.0m
of which Trade receivables: +€174,442
- Cash +€57,466
up €57,466 (+386%), from €14,880 to €72,346
mainly Trade debts (+€852,757) and Debts after one year (+€88,064)
Equity and liabilities
- Trade debts +€852,757
up €852,757 (+320%), from €266,405 to €1.1m
- Short-term financial debts -€677,131
down €677,131 (-46.5%), from €1.5m to €779,750
- Debts after one year +€88,064
up €88,064 (+17.1%), from €513,676 to €601,739
- Tax, wage and social debts +€50,970
up €50,970 (+134%), from €37,908 to €88,878
of which Taxes: +€44,970
- Profit (loss) carried forward +€34,968
up €34,968 (+24.7%), from -€141,847 to -€106,879
Income statement
- Gross operating margin +€43,408
up €43,408 (+33.4%), from €129,949 to €173,357
- Financial income +€14,408
up €14,408 (+12,006,958%), from €0 to €14,408
- Financial charges +€12,632
up €12,632 (+10.1%), from €125,090 to €137,722
- Taxes +€6,929
new in 2025: €6,929
- Other operating charges -€3,082
down €3,082 (-36.4%), from €8,474 to €5,392
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€5,256
Gross operating margin
+€43,408
Depreciation
-€1,820
Other operating charges
+€3,082
Other operating items
+€707
Financial income
+€14,408
Financial charges
-€12,632
Taxes
-€6,929
Result 2025
€34,968
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€657,907
Investment
-€11,374
Financing
-€589,067
Cash 2024
€14,880
From operations (derived)
+€657,907
Net result for the year
+€34,968
Depreciation
+€2,691
Stocks and contracts
-€197,942
Receivables within one year
-€63,319
Deferred charges and accrued income
-€827
Trade debts
+€852,757
Tax, wage and social debts
+€50,970
Other debts
-€31,955
Accrued charges and deferred income
+€10,563
Investment (derived)
-€11,374
Investment in fixed assets (net)
-€11,374
Financing
-€589,067
Debts after one year
+€88,064
Short-term financial debts
-€677,131
Cash 2025
€72,346
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,837,694 | €3,165,931 | +€328,237 | +11.6% |
| Fixed assets | 21/28 | €3,746 | €12,429 | +€8,683 | +232% |
| Tangible fixed assets | 22/27 | €3,496 | €12,179 | +€8,683 | +248% |
| Furniture and vehicles | 24 | €1,126 | €10,063 | +€8,937 | +794% |
| Other tangible fixed assets | 26 | €2,370 | €2,116 | -€254 | -10.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €2,833,948 | €3,153,502 | +€319,553 | +11.3% |
| Amounts receivable after more than one year | 29 | €88,900 | €88,900 | = | 0.0% |
| Other amounts receivable | 291 | €88,900 | €88,900 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,749,636 | €1,947,578 | +€197,942 | +11.3% |
| Stocks | 30/36 | €1,749,636 | €1,947,578 | +€197,942 | +11.3% |
| Amounts receivable within one year | 40/41 | €979,599 | €1,042,917 | +€63,319 | +6.5% |
| Trade receivables | 40 | €857,702 | €1,032,144 | +€174,442 | +20.3% |
| Other amounts receivable | 41 | €121,897 | €10,773 | -€111,124 | -91.2% |
| Cash at bank and in hand | 54/58 | €14,880 | €72,346 | +€57,466 | +386% |
| Deferred charges and accrued income | 490/1 | €933 | €1,760 | +€827 | +88.6% |
| Total equity and liabilities | 10/49 | €2,837,694 | €3,165,931 | +€328,237 | +11.6% |
| Equity | 10/15 | -€108,966 | -€73,998 | +€34,968 | +32.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,681 | €26,681 | = | 0.0% |
| Non-distributable reserves | 130/1 | €691 | €691 | = | 0.0% |
| Reserves not available under the articles | 1311 | €691 | €691 | = | 0.0% |
| Distributable reserves | 133 | €25,990 | €25,990 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,847 | -€106,879 | +€34,968 | +24.7% |
| Amounts payable | 17/49 | €2,946,660 | €3,239,929 | +€293,269 | +10.0% |
| Amounts payable after more than one year | 17 | €513,676 | €601,739 | +€88,064 | +17.1% |
| Financial debts | 170/4 | €513,676 | €601,739 | +€88,064 | +17.1% |
| Amounts payable within one year | 42/48 | €2,376,522 | €2,571,164 | +€194,642 | +8.2% |
| Financial debts | 43 | €1,456,881 | €779,750 | -€677,131 | -46.5% |
| Credit institutions | 430/8 | €1,456,881 | €779,750 | -€677,131 | -46.5% |
| Trade debts | 44 | €266,405 | €1,119,163 | +€852,757 | +320% |
| Suppliers | 440/4 | €266,405 | €1,119,163 | +€852,757 | +320% |
| Taxes, remuneration and social security | 45 | €37,908 | €88,878 | +€50,970 | +134% |
| Taxes | 450/3 | €37,908 | €82,878 | +€44,970 | +119% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €615,328 | €583,373 | -€31,955 | -5.2% |
| Accrued charges and deferred income | 492/3 | €56,463 | €67,025 | +€10,563 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €871 | €2,691 | +€1,820 | +209% |
| Other operating charges | 640/8 | €8,474 | €5,392 | -€3,082 | -36.4% |
| Non-recurring operating charges | 66A | €770 | €63 | -€707 | -91.8% |
| Gross operating margin | 9900 | €129,949 | €173,357 | +€43,408 | +33.4% |
| Operating profit (loss) | 9901 | €119,834 | €165,211 | +€45,376 | +37.9% |
| Financial income | 75/76B | €0 | €14,408 | +€14,408 | +12,006,958% |
| Recurring financial income | 75 | €0 | €14,408 | +€14,408 | +12,006,958% |
| Financial charges | 65/66B | €125,090 | €137,722 | +€12,632 | +10.1% |
| Recurring financial charges | 65 | €125,090 | €137,722 | +€12,632 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,256 | €41,897 | +€47,153 | |
| Income taxes | 67/77 | - | €6,929 | +€6,929 | |
| Profit (loss) for the period | 9904 | -€5,256 | €34,968 | +€40,224 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,256 | €34,968 | +€40,224 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.