L-Consulte: 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-Consulte
Largest movements
- Receivables within one year -€13,142
down €13,142 (-29.7%), from €44,230 to €31,088
of which Other amounts receivable: -€12,150
- Cash -€9,133
down €9,133 (-58.9%), from €15,506 to €6,373
mainly Other debts (-€15,000) and Investment in fixed assets (net) (-€3,880)
- Tangible fixed assets +€3,471
new in 2025: €3,471
- Deferred charges and accrued income +€757
up €757 (+383%), from €197 to €954
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Profit (loss) carried forward -€2,106
down €2,106 (-13.4%), from €15,694 to €13,588
- Gross operating margin -€40,213
down €40,213 (-86.1%), from €46,684 to €6,471
- Taxes -€7,805
down €7,805 (-88.9%), from €8,781 to €976
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 | €59,933 | €41,886 | -€18,047 | -30.1% |
| Fixed assets | 21/28 | - | €3,471 | +€3,471 | |
| Tangible fixed assets | 22/27 | - | €3,471 | +€3,471 | |
| Furniture and vehicles | 24 | - | €3,471 | +€3,471 | |
| Current assets | 29/58 | €59,933 | €38,415 | -€21,518 | -35.9% |
| Amounts receivable within one year | 40/41 | €44,230 | €31,088 | -€13,142 | -29.7% |
| Trade receivables | 40 | €17,424 | €16,432 | -€993 | -5.7% |
| Other amounts receivable | 41 | €26,806 | €14,656 | -€12,150 | -45.3% |
| Cash at bank and in hand | 54/58 | €15,506 | €6,373 | -€9,133 | -58.9% |
| Deferred charges and accrued income | 490/1 | €197 | €954 | +€757 | +383% |
| Total equity and liabilities | 10/49 | €59,933 | €41,886 | -€18,047 | -30.1% |
| Equity | 10/15 | €20,694 | €18,588 | -€2,106 | -10.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,694 | €13,588 | -€2,106 | -13.4% |
| Amounts payable | 17/49 | €39,239 | €23,298 | -€15,941 | -40.6% |
| Amounts payable within one year | 42/48 | €39,239 | €23,298 | -€15,941 | -40.6% |
| Trade debts | 44 | €4,052 | €3,687 | -€364 | -9.0% |
| Suppliers | 440/4 | €4,052 | €3,687 | -€364 | -9.0% |
| Taxes, remuneration and social security | 45 | €20,187 | €19,611 | -€576 | -2.9% |
| Taxes | 450/3 | €20,123 | €18,180 | -€1,942 | -9.7% |
| Remuneration and social security | 454/9 | €64 | €1,430 | +€1,366 | +2,128% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Remuneration, social security and pensions | 62 | €2,653 | €2,827 | +€174 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €409 | +€409 | |
| Other operating charges | 640/8 | €100 | €71 | -€29 | -28.9% |
| Gross operating margin | 9900 | €46,684 | €6,471 | -€40,213 | -86.1% |
| Operating profit (loss) | 9901 | €43,931 | €3,164 | -€40,767 | -92.8% |
| Financial income | 75/76B | €1 | €40 | +€39 | +4,287% |
| Recurring financial income | 75 | €1 | €40 | +€39 | +4,287% |
| Financial charges | 65/66B | €4,457 | €4,335 | -€122 | -2.7% |
| Recurring financial charges | 65 | €4,457 | €4,335 | -€122 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €39,475 | -€1,130 | -€40,605 | |
| Income taxes | 67/77 | €8,781 | €976 | -€7,805 | -88.9% |
| Profit (loss) for the period | 9904 | €30,694 | -€2,106 | -€32,801 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,694 | -€2,106 | -€32,801 |
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 26 October 2026 via checked.be.