L.N. CONSULT: 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.N. CONSULT
Largest movements
- Cash +€45,497
up €45,497 (+60.0%), from €75,797 to €121,294
mainly Net result for the year (+€34,148) and Depreciation (+€25,301)
- Tangible fixed assets -€25,301
down €25,301 (-9.8%), from €259,089 to €233,788
of which Land and buildings: -€17,491
- Receivables within one year -€3,844
down €3,844 (-25.0%), from €15,379 to €11,536
of which Other amounts receivable: -€2,698
- Reserves +€34,148
up €34,148 (+15.7%), from €218,181 to €252,328
of which Distributable reserves: +€34,148
- Tax, wage and social debts -€12,798
down €12,798 (-69.3%), from €18,466 to €5,668
- Debts after one year -€8,447
down €8,447 (-25.5%), from €33,151 to €24,705
- Gross operating margin -€28,363
down €28,363 (-24.8%), from €114,492 to €86,130
- Taxes -€8,667
down €8,667 (-30.7%), from €28,255 to €19,587
- Depreciation +€6,167
up €6,167 (+32.2%), from €19,134 to €25,301
- Other operating charges -€4,134
down €4,134 (-45.8%), from €9,027 to €4,893
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 | €351,289 | €367,710 | +€16,421 | +4.7% |
| Fixed assets | 21/28 | €259,089 | €233,788 | -€25,301 | -9.8% |
| Tangible fixed assets | 22/27 | €259,089 | €233,788 | -€25,301 | -9.8% |
| Land and buildings | 22 | €229,746 | €212,255 | -€17,491 | -7.6% |
| Furniture and vehicles | 24 | €29,343 | €21,533 | -€7,810 | -26.6% |
| Current assets | 29/58 | €92,200 | €133,922 | +€41,722 | +45.3% |
| Amounts receivable within one year | 40/41 | €15,379 | €11,536 | -€3,844 | -25.0% |
| Trade receivables | 40 | €12,681 | €11,536 | -€1,145 | -9.0% |
| Other amounts receivable | 41 | €2,698 | - | -€2,698 | |
| Cash at bank and in hand | 54/58 | €75,797 | €121,294 | +€45,497 | +60.0% |
| Deferred charges and accrued income | 490/1 | €1,024 | €1,092 | +€68 | +6.6% |
| Total equity and liabilities | 10/49 | €351,289 | €367,710 | +€16,421 | +4.7% |
| Equity | 10/15 | €275,002 | €309,150 | +€34,148 | +12.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €218,181 | €252,328 | +€34,148 | +15.7% |
| Tax-exempt reserves | 132 | €9,275 | €9,275 | = | 0.0% |
| Distributable reserves | 133 | €208,906 | €243,053 | +€34,148 | +16.3% |
| Profit (loss) carried forward | 14 | €38,229 | €38,229 | = | 0.0% |
| Amounts payable | 17/49 | €76,287 | €58,560 | -€17,727 | -23.2% |
| Amounts payable after more than one year | 17 | €33,151 | €24,705 | -€8,447 | -25.5% |
| Financial debts | 170/4 | €33,151 | €24,705 | -€8,447 | -25.5% |
| Amounts payable within one year | 42/48 | €43,136 | €33,856 | -€9,280 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €8,034 | €8,447 | +€413 | +5.1% |
| Trade debts | 44 | €12,983 | €16,089 | +€3,106 | +23.9% |
| Suppliers | 440/4 | €12,983 | €16,089 | +€3,106 | +23.9% |
| Taxes, remuneration and social security | 45 | €18,466 | €5,668 | -€12,798 | -69.3% |
| Taxes | 450/3 | €18,466 | €5,668 | -€12,798 | -69.3% |
| Other amounts payable | 47/48 | €3,652 | €3,652 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,134 | €25,301 | +€6,167 | +32.2% |
| Other operating charges | 640/8 | €9,027 | €4,893 | -€4,134 | -45.8% |
| Gross operating margin | 9900 | €114,492 | €86,130 | -€28,363 | -24.8% |
| Operating profit (loss) | 9901 | €86,332 | €55,936 | -€30,396 | -35.2% |
| Financial charges | 65/66B | €2,832 | €2,201 | -€631 | -22.3% |
| Recurring financial charges | 65 | €2,832 | €2,201 | -€631 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €83,500 | €53,735 | -€29,765 | -35.6% |
| Income taxes | 67/77 | €28,255 | €19,587 | -€8,667 | -30.7% |
| Profit (loss) for the period | 9904 | €55,246 | €34,148 | -€21,098 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,246 | €34,148 | -€21,098 | -38.2% |
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 30 October 2026 via checked.be.