L-ConsuLHT: what changed
Two fiscal 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-ConsuLHT
Largest movements
- Receivables within one year +€26,633
up €26,633 (+252.7%), from €10,539 to €37,172
of which Trade receivables: +€16,731
- Cash +€4,399
up €4,399 (+12.1%), from €36,296 to €40,696
mainly Net result for the year (+€36,548) and Depreciation (+€2,893)
- Tangible fixed assets +€3,571
up €3,571 (+30.7%), from €11,645 to €15,216
of which Furniture and vehicles: +€4,796
- Profit (loss) carried forward +€36,548
up €36,548 (+106.3%), from €34,371 to €70,919
- Tax, wage and social debts -€7,012
down €7,012 (-36.0%), from €19,453 to €12,442
- Current portion of long-term debt +€2,757
new in 2025: €2,757
- Trade debts +€2,567
new in 2025: €2,567
- Gross operating margin +€3,527
up €3,527 (+7.4%), from €47,952 to €51,479
- Depreciation +€1,829
up €1,829 (+171.9%), from €1,064 to €2,893
- Financial charges -€945
down €945 (-73.3%), from €1,289 to €344
- Taxes +€597
up €597 (+5.6%), from €10,688 to €11,285
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 | €58,962 | €93,684 | +€34,722 | +58.9% |
| Fixed assets | 21/28 | €11,645 | €15,216 | +€3,571 | +30.7% |
| Tangible fixed assets | 22/27 | €11,645 | €15,216 | +€3,571 | +30.7% |
| Plant, machinery and equipment | 23 | €1,484 | €1,127 | -€357 | -24.1% |
| Furniture and vehicles | 24 | €2,992 | €7,788 | +€4,796 | +160.3% |
| Other tangible fixed assets | 26 | €7,169 | €6,301 | -€868 | -12.1% |
| Current assets | 29/58 | €47,317 | €78,468 | +€31,151 | +65.8% |
| Amounts receivable within one year | 40/41 | €10,539 | €37,172 | +€26,633 | +252.7% |
| Trade receivables | 40 | €10,539 | €27,270 | +€16,731 | +158.7% |
| Other amounts receivable | 41 | - | €9,902 | +€9,902 | |
| Cash at bank and in hand | 54/58 | €36,296 | €40,696 | +€4,399 | +12.1% |
| Deferred charges and accrued income | 490/1 | €481 | €600 | +€119 | +24.8% |
| Total equity and liabilities | 10/49 | €58,962 | €93,684 | +€34,722 | +58.9% |
| Equity | 10/15 | €39,371 | €75,919 | +€36,548 | +92.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,371 | €70,919 | +€36,548 | +106.3% |
| Amounts payable | 17/49 | €19,590 | €17,765 | -€1,825 | -9.3% |
| Amounts payable within one year | 42/48 | €19,590 | €17,765 | -€1,825 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | - | €2,757 | +€2,757 | |
| Trade debts | 44 | - | €2,567 | +€2,567 | |
| Suppliers | 440/4 | - | €2,567 | +€2,567 | |
| Taxes, remuneration and social security | 45 | €19,453 | €12,442 | -€7,012 | -36.0% |
| Taxes | 450/3 | €19,453 | €12,442 | -€7,012 | -36.0% |
| Other amounts payable | 47/48 | €137 | - | -€137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,064 | €2,893 | +€1,829 | +171.9% |
| Other operating charges | 640/8 | €539 | €409 | -€130 | -24.1% |
| Gross operating margin | 9900 | €47,952 | €51,479 | +€3,527 | +7.4% |
| Operating profit (loss) | 9901 | €46,348 | €48,177 | +€1,829 | +3.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €1,289 | €344 | -€945 | -73.3% |
| Recurring financial charges | 65 | €1,289 | €344 | -€945 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | €45,059 | €47,833 | +€2,774 | +6.2% |
| Income taxes | 67/77 | €10,688 | €11,285 | +€597 | +5.6% |
| Profit (loss) for the period | 9904 | €34,371 | €36,548 | +€2,176 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,371 | €36,548 | +€2,176 | +6.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.