L.C. CONSEILS: 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.
L.C. CONSEILS
Largest movements
- Cash -€5,402
down €5,402 (-33.3%), from €16,205 to €10,803
mainly Tax, wage and social debts (-€7,676) and Trade debts (-€1,409)
- Receivables within one year -€3,120
down €3,120 (-5.8%), from €54,164 to €51,044
of which Other amounts receivable: -€3,032
- Tax, wage and social debts -€7,676
no longer reported in 2025 (was €7,676)
- Trade debts -€1,409
down €1,409 (-77.9%), from €1,809 to €400
- Profit (loss) carried forward +€873
up €873 (+2.6%), from €34,014 to €34,887
- Other operating charges -€2,253
down €2,253 (-79.8%), from €2,825 to €571
- Write-downs -€600
no longer reported in 2025 (was €600)
- Purchases and services -€579
down €579 (-73.1%), from €793 to €214
- Gross operating margin +€498
up €498 (+52.6%), from €947 to €1,445
- Taxes -€164
no longer reported in 2025 (was €164)
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 | €70,369 | €61,847 | -€8,522 | -12.1% |
| Current assets | 29/58 | €70,369 | €61,847 | -€8,522 | -12.1% |
| Amounts receivable within one year | 40/41 | €54,164 | €51,044 | -€3,120 | -5.8% |
| Trade receivables | 40 | €88 | - | -€88 | |
| Other amounts receivable | 41 | €54,076 | €51,044 | -€3,032 | -5.6% |
| Cash at bank and in hand | 54/58 | €16,205 | €10,803 | -€5,402 | -33.3% |
| Total equity and liabilities | 10/49 | €70,369 | €61,847 | -€8,522 | -12.1% |
| Equity | 10/15 | €60,574 | €61,447 | +€873 | +1.4% |
| Contributions | 10/11 | €24,700 | €24,700 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €34,014 | €34,887 | +€873 | +2.6% |
| Amounts payable | 17/49 | €9,795 | €400 | -€9,396 | -95.9% |
| Amounts payable within one year | 42/48 | €9,795 | €400 | -€9,396 | -95.9% |
| Financial debts | 43 | €95 | - | -€95 | |
| Credit institutions | 430/8 | €95 | - | -€95 | |
| Trade debts | 44 | €1,809 | €400 | -€1,409 | -77.9% |
| Suppliers | 440/4 | €1,809 | €400 | -€1,409 | -77.9% |
| Taxes, remuneration and social security | 45 | €7,676 | - | -€7,676 | |
| Taxes | 450/3 | €7,676 | - | -€7,676 | |
| Other amounts payable | 47/48 | €214 | - | -€214 | |
| Goods, raw materials, services and sundry goods | 60/61 | €793 | €214 | -€579 | -73.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €600 | - | -€600 | |
| Other operating charges | 640/8 | €2,825 | €571 | -€2,253 | -79.8% |
| Gross operating margin | 9900 | €947 | €1,445 | +€498 | +52.6% |
| Operating profit (loss) | 9901 | -€2,478 | €873 | +€3,351 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +183% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +183% |
| Financial charges | 65/66B | €5 | - | -€5 | |
| Recurring financial charges | 65 | €5 | - | -€5 | |
| Profit (loss) for the period before taxes | 9903 | -€2,483 | €873 | +€3,357 | |
| Income taxes | 67/77 | €164 | - | -€164 | |
| Profit (loss) for the period | 9904 | -€2,647 | €873 | +€3,520 | |
| Transfer from tax-exempt reserves | 789 | €600 | - | -€600 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,047 | €873 | +€2,920 |
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 24 October 2026 via checked.be.