LyL 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.
LyL Consulting
Largest movements
- Cash +€77,679
up €77,679 (+162%), from €47,869 to €125,548
mainly Net result for the year (+€32,581) and Provisions (+€29,838)
- Tangible fixed assets +€16,317
up €16,317 (+67.7%), from €24,098 to €40,416
of which Furniture and vehicles: +€17,580
- Receivables within one year -€12,798
down €12,798 (-77.1%), from €16,609 to €3,811
- Reserves +€32,000
up €32,000 (+64.0%), from €50,000 to €82,000
- Provisions +€29,838
new in 2025: €29,838
- Tax, wage and social debts +€21,838
up €21,838 (+87.8%), from €24,865 to €46,702
- Other debts -€5,074
down €5,074 (-65.3%), from €7,766 to €2,693
- Trade debts +€1,836
up €1,836 (+113%), from €1,623 to €3,459
- Gross operating margin +€47,457
up €47,457 (+99.7%), from €47,587 to €95,044
- Provisions +€29,838
new in 2025: €29,838
- Taxes +€9,090
up €9,090 (+59.4%), from €15,306 to €24,396
- Financial income -€3,961
down €3,961 (-87.4%), from €4,531 to €570
- Depreciation +€2,924
up €2,924 (+53.6%), from €5,452 to €8,376
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
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 | €88,576 | €169,775 | +€81,199 | +91.7% |
| Fixed assets | 21/28 | €24,098 | €40,416 | +€16,317 | +67.7% |
| Tangible fixed assets | 22/27 | €24,098 | €40,416 | +€16,317 | +67.7% |
| Plant, machinery and equipment | 23 | €5,619 | €4,356 | -€1,263 | -22.5% |
| Furniture and vehicles | 24 | €18,479 | €36,060 | +€17,580 | +95.1% |
| Current assets | 29/58 | €64,478 | €129,359 | +€64,881 | +101% |
| Amounts receivable within one year | 40/41 | €16,609 | €3,811 | -€12,798 | -77.1% |
| Trade receivables | 40 | €16,609 | €3,811 | -€12,798 | -77.1% |
| Cash at bank and in hand | 54/58 | €47,869 | €125,548 | +€77,679 | +162% |
| Total equity and liabilities | 10/49 | €88,576 | €169,775 | +€81,199 | +91.7% |
| Equity | 10/15 | €54,321 | €86,903 | +€32,581 | +60.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €82,000 | +€32,000 | +64.0% |
| Distributable reserves | 133 | €50,000 | €82,000 | +€32,000 | +64.0% |
| Profit (loss) carried forward | 14 | €1,321 | €1,903 | +€581 | +44.0% |
| Provisions and deferred taxes | 16 | - | €29,838 | +€29,838 | |
| Provisions for liabilities and charges | 160/5 | - | €29,838 | +€29,838 | |
| Other liabilities and charges | 164/5 | - | €29,838 | +€29,838 | |
| Amounts payable | 17/49 | €34,255 | €53,034 | +€18,779 | +54.8% |
| Amounts payable within one year | 42/48 | €34,255 | €52,854 | +€18,599 | +54.3% |
| Trade debts | 44 | €1,623 | €3,459 | +€1,836 | +113% |
| Suppliers | 440/4 | €1,623 | €3,459 | +€1,836 | +113% |
| Taxes, remuneration and social security | 45 | €24,865 | €46,702 | +€21,838 | +87.8% |
| Taxes | 450/3 | €24,865 | €46,702 | +€21,838 | +87.8% |
| Other amounts payable | 47/48 | €7,766 | €2,693 | -€5,074 | -65.3% |
| Accrued charges and deferred income | 492/3 | - | €180 | +€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,452 | €8,376 | +€2,924 | +53.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €29,838 | +€29,838 | |
| Gross operating margin | 9900 | €47,587 | €95,044 | +€47,457 | +99.7% |
| Operating profit (loss) | 9901 | €42,135 | €56,829 | +€14,694 | +34.9% |
| Financial income | 75/76B | €4,531 | €570 | -€3,961 | -87.4% |
| Recurring financial income | 75 | €4,531 | €570 | -€3,961 | -87.4% |
| Financial charges | 65/66B | €96 | €422 | +€327 | +341% |
| Recurring financial charges | 65 | €96 | €422 | +€327 | +341% |
| Profit (loss) for the period before taxes | 9903 | €46,571 | €56,977 | +€10,406 | +22.3% |
| Income taxes | 67/77 | €15,306 | €24,396 | +€9,090 | +59.4% |
| Profit (loss) for the period | 9904 | €31,265 | €32,581 | +€1,316 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,265 | €32,581 | +€1,316 | +4.2% |
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 17 October 2026 via checked.be.