L'hoëst Consultancy Services: what changed
What changed
L'hoëst Consultancy Services
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€10,593
2025 · €6,696+€3,897
Equity
€50,904
2025 · €40,311+€10,593
Cash
-
2025 · €2-€2
Balance sheet total
€75,598
2025 · €68,348+€7,250
Largest movements
Assets
- Receivables within one year +€7,541
up €7,541 (+13.8%), from €54,563 to €62,104
of which Other amounts receivable: +€6,920
- Tangible fixed assets -€4,261
down €4,261 (-32.9%), from €12,939 to €8,678
of which Furniture and vehicles: -€4,261
- Current investments +€3,849
new in 2026: €3,849
Equity and liabilities
- Profit (loss) carried forward +€10,593
up €10,593 (+69.7%), from -€15,189 to -€4,596
- Short-term financial debts -€4,705
no longer reported in 2026 (was €4,705)
- Tax, wage and social debts +€1,800
up €1,800 (+41.0%), from €4,393 to €6,193
Income statement
- Gross operating margin +€5,252
up €5,252 (+37.2%), from €14,128 to €19,380
- Taxes +€1,094
up €1,094 (+26.6%), from €4,109 to €5,203
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€6,696
Gross operating margin
+€5,252
Depreciation
-€67
Other operating charges
-€36
Financial income
-€76
Financial charges
-€82
Taxes
-€1,094
Result 2026
€10,593
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€9,065
Investment
-€4,362
Financing
-€4,705
Cash 2025
€2
From operations (derived)
+€9,065
Net result for the year
+€10,593
Depreciation
+€4,774
Receivables within one year
-€7,541
Deferred charges and accrued income
-€123
Trade debts
-€438
Tax, wage and social debts
+€1,800
Investment (derived)
-€4,362
Investment in fixed assets (net)
-€513
Current investments
-€3,849
Financing
-€4,705
Short-term financial debts
-€4,705
Cash 2026
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,348 | €75,598 | +€7,250 | +10.6% |
| Fixed assets | 21/28 | €12,939 | €8,678 | -€4,261 | -32.9% |
| Tangible fixed assets | 22/27 | €12,939 | €8,678 | -€4,261 | -32.9% |
| Plant, machinery and equipment | 23 | €901 | €901 | = | 0.0% |
| Furniture and vehicles | 24 | €12,038 | €7,777 | -€4,261 | -35.4% |
| Current assets | 29/58 | €55,409 | €66,921 | +€11,512 | +20.8% |
| Amounts receivable within one year | 40/41 | €54,563 | €62,104 | +€7,541 | +13.8% |
| Trade receivables | 40 | €2,420 | €3,041 | +€621 | +25.7% |
| Other amounts receivable | 41 | €52,143 | €59,063 | +€6,920 | +13.3% |
| Current investments | 50/53 | - | €3,849 | +€3,849 | |
| Cash at bank and in hand | 54/58 | €2 | - | -€2 | |
| Deferred charges and accrued income | 490/1 | €844 | €967 | +€123 | +14.6% |
| Total equity and liabilities | 10/49 | €68,348 | €75,598 | +€7,250 | +10.6% |
| Equity | 10/15 | €40,311 | €50,904 | +€10,593 | +26.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €15,500 | €15,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €11,500 | €11,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,189 | -€4,596 | +€10,593 | +69.7% |
| Provisions and deferred taxes | 16 | €16,760 | €16,760 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €16,760 | €16,760 | = | 0.0% |
| Pensions and similar obligations | 160 | €16,760 | €16,760 | = | 0.0% |
| Amounts payable | 17/49 | €11,277 | €7,935 | -€3,342 | -29.6% |
| Amounts payable within one year | 42/48 | €11,277 | €7,935 | -€3,342 | -29.6% |
| Financial debts | 43 | €4,705 | - | -€4,705 | |
| Credit institutions | 430/8 | €4,705 | - | -€4,705 | |
| Trade debts | 44 | €2,180 | €1,742 | -€438 | -20.1% |
| Suppliers | 440/4 | €2,180 | €1,742 | -€438 | -20.1% |
| Taxes, remuneration and social security | 45 | €4,393 | €6,193 | +€1,800 | +41.0% |
| Taxes | 450/3 | €4,393 | €6,193 | +€1,800 | +41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,707 | €4,774 | +€67 | +1.4% |
| Other operating charges | 640/8 | €1,121 | €1,157 | +€36 | +3.2% |
| Gross operating margin | 9900 | €14,128 | €19,380 | +€5,252 | +37.2% |
| Operating profit (loss) | 9901 | €8,299 | €13,448 | +€5,149 | +62.0% |
| Financial income | 75/76B | €2,988 | €2,912 | -€76 | -2.5% |
| Recurring financial income | 75 | €2,988 | €2,912 | -€76 | -2.5% |
| Financial charges | 65/66B | €483 | €564 | +€82 | +16.9% |
| Recurring financial charges | 65 | €483 | €564 | +€82 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €10,804 | €15,796 | +€4,991 | +46.2% |
| Income taxes | 67/77 | €4,109 | €5,203 | +€1,094 | +26.6% |
| Profit (loss) for the period | 9904 | €6,696 | €10,593 | +€3,897 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,696 | €10,593 | +€3,897 | +58.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.