LnL Consultancy: 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.
LnL Consultancy
Largest movements
- Tangible fixed assets +€85,689
up €85,689 (+156.5%), from €54,763 to €140,452
of which Land and buildings: +€98,764
- Receivables within one year -€13,219
down €13,219 (-36.7%), from €36,011 to €22,792
of which Trade receivables: -€14,767
- Cash +€12,842
up €12,842 (+1223.2%), from €1,050 to €13,892
mainly Provisions (+€72,293) and Net result for the year (+€31,573)
- Provisions +€72,293
new in 2025: €72,293
- Reserves +€31,573
up €31,573 (+95.6%), from €33,016 to €64,588
- Debts after one year -€11,670
down €11,670 (-94.5%), from €12,345 to €675
of which Financial debts: -€12,105
- Tax, wage and social debts -€4,077
down €4,077 (-33.1%), from €12,325 to €8,248
of which Remuneration and social security: -€3,387
- Current portion of long-term debt -€1,835
down €1,835 (-13.2%), from €13,943 to €12,108
- Depreciation +€11,601
up €11,601 (+94.7%), from €12,245 to €23,846
- Gross operating margin +€10,475
up €10,475 (+18.6%), from €56,245 to €66,720
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 | €92,411 | €178,544 | +€86,133 | +93.2% |
| Fixed assets | 21/28 | €54,858 | €140,547 | +€85,689 | +156.2% |
| Tangible fixed assets | 22/27 | €54,763 | €140,452 | +€85,689 | +156.5% |
| Land and buildings | 22 | €24,495 | €123,259 | +€98,764 | +403.2% |
| Furniture and vehicles | 24 | €30,268 | €17,194 | -€13,074 | -43.2% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €37,553 | €37,996 | +€444 | +1.2% |
| Amounts receivable within one year | 40/41 | €36,011 | €22,792 | -€13,219 | -36.7% |
| Trade receivables | 40 | €34,402 | €19,636 | -€14,767 | -42.9% |
| Other amounts receivable | 41 | €1,609 | €3,156 | +€1,548 | +96.2% |
| Cash at bank and in hand | 54/58 | €1,050 | €13,892 | +€12,842 | +1223.2% |
| Deferred charges and accrued income | 490/1 | €492 | €1,312 | +€821 | +166.9% |
| Total equity and liabilities | 10/49 | €92,411 | €178,544 | +€86,133 | +93.2% |
| Equity | 10/15 | €37,016 | €68,588 | +€31,573 | +85.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €33,016 | €64,588 | +€31,573 | +95.6% |
| Distributable reserves | 133 | €33,016 | €64,588 | +€31,573 | +95.6% |
| Provisions and deferred taxes | 16 | - | €72,293 | +€72,293 | |
| Provisions for liabilities and charges | 160/5 | - | €72,293 | +€72,293 | |
| Other liabilities and charges | 164/5 | - | €72,293 | +€72,293 | |
| Amounts payable | 17/49 | €55,395 | €37,662 | -€17,733 | -32.0% |
| Amounts payable after more than one year | 17 | €12,345 | €675 | -€11,670 | -94.5% |
| Financial debts | 170/4 | €12,105 | €0 | -€12,105 | -100.0% |
| Other amounts payable | 178/9 | €240 | €675 | +€435 | +181.3% |
| Amounts payable within one year | 42/48 | €42,417 | €36,203 | -€6,214 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €13,943 | €12,108 | -€1,835 | -13.2% |
| Trade debts | 44 | €5,108 | €4,778 | -€330 | -6.5% |
| Suppliers | 440/4 | €5,108 | €4,778 | -€330 | -6.5% |
| Taxes, remuneration and social security | 45 | €12,325 | €8,248 | -€4,077 | -33.1% |
| Taxes | 450/3 | €8,939 | €8,248 | -€691 | -7.7% |
| Remuneration and social security | 454/9 | €3,387 | €0 | -€3,387 | -100.0% |
| Other amounts payable | 47/48 | €11,040 | €11,069 | +€28 | +0.3% |
| Accrued charges and deferred income | 492/3 | €633 | €784 | +€151 | +23.9% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,245 | €23,846 | +€11,601 | +94.7% |
| Other operating charges | 640/8 | €388 | €238 | -€150 | -38.7% |
| Gross operating margin | 9900 | €56,245 | €66,720 | +€10,475 | +18.6% |
| Operating profit (loss) | 9901 | €43,613 | €42,387 | -€1,226 | -2.8% |
| Financial charges | 65/66B | €1,787 | €2,270 | +€484 | +27.1% |
| Recurring financial charges | 65 | €1,787 | €2,270 | +€484 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | €41,826 | €40,116 | -€1,710 | -4.1% |
| Income taxes | 67/77 | €8,810 | €8,544 | -€267 | -3.0% |
| Profit (loss) for the period | 9904 | €33,016 | €31,573 | -€1,443 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,016 | €31,573 | -€1,443 | -4.4% |
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 10 October 2026 via checked.be.