Kris Lardenoit 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.
Kris Lardenoit Consulting
Largest movements
- Receivables within one year +€15,007
up €15,007 (+12.6%), from €119,306 to €134,313
of which Other amounts receivable: +€16,520
- Tangible fixed assets -€3,831
down €3,831 (-17.1%), from €22,358 to €18,527
of which Furniture and vehicles: -€2,650
- Deferred charges and accrued income -€2,807
down €2,807 (-83.3%), from €3,370 to €563
- Trade debts +€17,834
up €17,834 (+93.0%), from €19,184 to €37,018
- Tax, wage and social debts -€6,318
down €6,318 (-80.0%), from €7,901 to €1,583
- Reserves -€5,870
down €5,870 (-5.6%), from €104,470 to €98,600
- Other debts +€4,309
up €4,309 (+24.6%), from €17,498 to €21,807
- Gross operating margin -€18,369
down €18,369 (-48.2%), from €38,101 to €19,732
- Write-downs +€6,080
no longer reported in 2026 (was -€6,080)
- Financial income -€2,383
down €2,383 (-97.7%), from €2,440 to €57
- Financial charges -€1,923
down €1,923 (-51.5%), from €3,731 to €1,808
- Taxes +€492
up €492 (+9.7%), from €5,094 to €5,587
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,253 | €165,208 | +€9,955 | +6.4% |
| Fixed assets | 21/28 | €22,358 | €18,527 | -€3,831 | -17.1% |
| Tangible fixed assets | 22/27 | €22,358 | €18,527 | -€3,831 | -17.1% |
| Land and buildings | 22 | €8,932 | €7,837 | -€1,096 | -12.3% |
| Plant, machinery and equipment | 23 | €685 | €599 | -€86 | -12.6% |
| Furniture and vehicles | 24 | €12,741 | €10,091 | -€2,650 | -20.8% |
| Current assets | 29/58 | €132,895 | €146,681 | +€13,787 | +10.4% |
| Amounts receivable within one year | 40/41 | €119,306 | €134,313 | +€15,007 | +12.6% |
| Trade receivables | 40 | €18,755 | €17,243 | -€1,513 | -8.1% |
| Other amounts receivable | 41 | €100,551 | €117,070 | +€16,520 | +16.4% |
| Current investments | 50/53 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,719 | €9,305 | +€1,586 | +20.5% |
| Deferred charges and accrued income | 490/1 | €3,370 | €563 | -€2,807 | -83.3% |
| Total equity and liabilities | 10/49 | €155,253 | €165,208 | +€9,955 | +6.4% |
| Equity | 10/15 | €110,670 | €104,800 | -€5,870 | -5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €104,470 | €98,600 | -€5,870 | -5.6% |
| Distributable reserves | 133 | €104,470 | €98,600 | -€5,870 | -5.6% |
| Amounts payable | 17/49 | €44,583 | €60,408 | +€15,825 | +35.5% |
| Amounts payable within one year | 42/48 | €44,583 | €60,408 | +€15,825 | +35.5% |
| Trade debts | 44 | €19,184 | €37,018 | +€17,834 | +93.0% |
| Suppliers | 440/4 | €19,184 | €37,018 | +€17,834 | +93.0% |
| Taxes, remuneration and social security | 45 | €7,901 | €1,583 | -€6,318 | -80.0% |
| Taxes | 450/3 | €7,901 | €1,583 | -€6,318 | -80.0% |
| Other amounts payable | 47/48 | €17,498 | €21,807 | +€4,309 | +24.6% |
| Non-recurring operating income | 76A | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,850 | €3,831 | -€19 | -0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,080 | - | +€6,080 | |
| Other operating charges | 640/8 | €276 | €126 | -€150 | -54.4% |
| Non-recurring operating charges | 66A | €25,045 | - | -€25,045 | |
| Gross operating margin | 9900 | €38,101 | €19,732 | -€18,369 | -48.2% |
| Operating profit (loss) | 9901 | €15,010 | €15,775 | +€765 | +5.1% |
| Financial income | 75/76B | €2,440 | €57 | -€2,383 | -97.7% |
| Recurring financial income | 75 | €2,440 | €57 | -€2,383 | -97.7% |
| Financial charges | 65/66B | €3,731 | €1,808 | -€1,923 | -51.5% |
| Recurring financial charges | 65 | €3,731 | €1,808 | -€1,923 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €13,719 | €14,024 | +€305 | +2.2% |
| Income taxes | 67/77 | €5,094 | €5,587 | +€492 | +9.7% |
| Profit (loss) for the period | 9904 | €8,625 | €8,437 | -€187 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,625 | €8,437 | -€187 | -2.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.