L.S. CONSEILS: 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.S. CONSEILS
Largest movements
- Receivables within one year -€10,224
down €10,224 (-45.1%), from €22,668 to €12,444
of which Trade receivables: -€9,735
- Cash -€1,141
down €1,141 (-63.8%), from €1,788 to €647
mainly Debts after one year (-€15,000) and Trade debts (-€6,255)
- Debts after one year -€15,000
no longer reported in 2025 (was €15,000)
- Trade debts -€6,255
down €6,255 (-78.5%), from €7,970 to €1,714
- Profit (loss) carried forward +€5,146
up €5,146 (+38.4%), from -€13,387 to -€8,241
- Other debts +€2,618
up €2,618 (+50.1%), from €5,226 to €7,844
- Tax, wage and social debts +€1,944
up €1,944 (+98.2%), from €1,980 to €3,924
of which Taxes: +€1,944
- Gross operating margin +€6,706
up €6,706 (+313%), from €2,140 to €8,846
- Financial income -€1,882
no longer reported in 2025 (was €1,882)
- Taxes +€610
up €610 (+36.9%), from €1,653 to €2,263
- Other operating charges +€238
up €238 (+26.5%), from €899 to €1,137
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 | €25,972 | €14,425 | -€11,547 | -44.5% |
| Fixed assets | 21/28 | €1,334 | €1,334 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,334 | €1,334 | = | 0.0% |
| Current assets | 29/58 | €24,638 | €13,091 | -€11,547 | -46.9% |
| Amounts receivable within one year | 40/41 | €22,668 | €12,444 | -€10,224 | -45.1% |
| Trade receivables | 40 | €22,179 | €12,444 | -€9,735 | -43.9% |
| Other amounts receivable | 41 | €489 | - | -€489 | |
| Cash at bank and in hand | 54/58 | €1,788 | €647 | -€1,141 | -63.8% |
| Deferred charges and accrued income | 490/1 | €182 | - | -€182 | |
| Total equity and liabilities | 10/49 | €25,972 | €14,425 | -€11,547 | -44.5% |
| Equity | 10/15 | -€4,203 | €943 | +€5,146 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,983 | €2,983 | = | 0.0% |
| Distributable reserves | 133 | €2,983 | €2,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,387 | -€8,241 | +€5,146 | +38.4% |
| Amounts payable | 17/49 | €30,175 | €13,482 | -€16,693 | -55.3% |
| Amounts payable after more than one year | 17 | €15,000 | - | -€15,000 | |
| Financial debts | 170/4 | €15,000 | - | -€15,000 | |
| Amounts payable within one year | 42/48 | €15,175 | €13,482 | -€1,693 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,970 | €1,714 | -€6,255 | -78.5% |
| Suppliers | 440/4 | €7,970 | €1,714 | -€6,255 | -78.5% |
| Taxes, remuneration and social security | 45 | €1,980 | €3,924 | +€1,944 | +98.2% |
| Taxes | 450/3 | €1,980 | €3,924 | +€1,944 | +98.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,226 | €7,844 | +€2,618 | +50.1% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Other operating charges | 640/8 | €899 | €1,137 | +€238 | +26.5% |
| Gross operating margin | 9900 | €2,140 | €8,846 | +€6,706 | +313% |
| Operating profit (loss) | 9901 | €1,242 | €7,709 | +€6,468 | +521% |
| Financial income | 75/76B | €1,882 | - | -€1,882 | |
| Recurring financial income | 75 | €1,882 | - | -€1,882 | |
| Financial charges | 65/66B | €241 | €301 | +€60 | +24.7% |
| Recurring financial charges | 65 | €241 | €301 | +€60 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €2,883 | €7,409 | +€4,526 | +157% |
| Income taxes | 67/77 | €1,653 | €2,263 | +€610 | +36.9% |
| Profit (loss) for the period | 9904 | €1,230 | €5,146 | +€3,916 | +319% |
| Profit (loss) for the period to be appropriated | 9905 | €1,230 | €5,146 | +€3,916 | +319% |
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.