L-CONSULT: 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-CONSULT
Largest movements
- Cash -€16,540
down €16,540 (-36.4%), from €45,465 to €28,925
mainly Contributions, distributions and other (-€28,872) and Current portion of long-term debt (-€6,301)
- Tangible fixed assets -€8,221
down €8,221 (-57.7%), from €14,253 to €6,033
- Receivables within one year -€2,675
down €2,675 (-4.6%), from €58,134 to €55,458
of which Other amounts receivable: -€10,049
- Deferred charges and accrued income +€2,363
up €2,363 (+387.4%), from €610 to €2,973
- Reserves -€24,100
down €24,100 (-45.9%), from €52,522 to €28,422
- Current portion of long-term debt -€6,301
down €6,301 (-91.6%), from €6,878 to €577
- Trade debts +€4,246
up €4,246 (+15.8%), from €26,933 to €31,179
- Gross operating margin -€33,947
down €33,947 (-66.1%), from €51,329 to €17,382
- Taxes -€6,824
down €6,824 (-70.8%), from €9,636 to €2,813
- Depreciation -€2,597
down €2,597 (-24.0%), from €10,818 to €8,221
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 | €118,462 | €93,388 | -€25,074 | -21.2% |
| Fixed assets | 21/28 | €14,253 | €6,033 | -€8,221 | -57.7% |
| Tangible fixed assets | 22/27 | €14,253 | €6,033 | -€8,221 | -57.7% |
| Furniture and vehicles | 24 | €14,253 | €6,033 | -€8,221 | -57.7% |
| Current assets | 29/58 | €104,209 | €87,356 | -€16,853 | -16.2% |
| Amounts receivable within one year | 40/41 | €58,134 | €55,458 | -€2,675 | -4.6% |
| Trade receivables | 40 | €40,884 | €48,258 | +€7,374 | +18.0% |
| Other amounts receivable | 41 | €17,249 | €7,200 | -€10,049 | -58.3% |
| Cash at bank and in hand | 54/58 | €45,465 | €28,925 | -€16,540 | -36.4% |
| Deferred charges and accrued income | 490/1 | €610 | €2,973 | +€2,363 | +387.4% |
| Total equity and liabilities | 10/49 | €118,462 | €93,388 | -€25,074 | -21.2% |
| Equity | 10/15 | €71,122 | €47,022 | -€24,100 | -33.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,522 | €28,422 | -€24,100 | -45.9% |
| Distributable reserves | 133 | €52,522 | €28,422 | -€24,100 | -45.9% |
| Amounts payable | 17/49 | €47,340 | €46,366 | -€974 | -2.1% |
| Amounts payable after more than one year | 17 | €577 | - | -€577 | |
| Financial debts | 170/4 | €577 | - | -€577 | |
| Amounts payable within one year | 42/48 | €46,746 | €46,364 | -€383 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €6,878 | €577 | -€6,301 | -91.6% |
| Financial debts | 43 | €3,788 | €3,784 | -€4 | -0.1% |
| Credit institutions | 430/8 | €3,788 | €3,784 | -€4 | -0.1% |
| Trade debts | 44 | €26,933 | €31,179 | +€4,246 | +15.8% |
| Suppliers | 440/4 | €26,933 | €31,179 | +€4,246 | +15.8% |
| Taxes, remuneration and social security | 45 | €9,147 | €9,741 | +€594 | +6.5% |
| Taxes | 450/3 | €9,147 | €9,741 | +€594 | +6.5% |
| Other amounts payable | 47/48 | - | €1,083 | +€1,083 | |
| Accrued charges and deferred income | 492/3 | €16 | €3 | -€14 | -84.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,818 | €8,221 | -€2,597 | -24.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €300 | - | -€300 | |
| Other operating charges | 640/8 | €1,061 | €810 | -€250 | -23.6% |
| Gross operating margin | 9900 | €51,329 | €17,382 | -€33,947 | -66.1% |
| Operating profit (loss) | 9901 | €39,150 | €8,351 | -€30,799 | -78.7% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €642 | €771 | +€129 | +20.1% |
| Recurring financial charges | 65 | €642 | €771 | +€129 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €38,508 | €7,584 | -€30,924 | -80.3% |
| Income taxes | 67/77 | €9,636 | €2,813 | -€6,824 | -70.8% |
| Profit (loss) for the period | 9904 | €28,872 | €4,772 | -€24,100 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,872 | €4,772 | -€24,100 | -83.5% |
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 7 October 2026 via checked.be.