L-S 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-S Consult
Largest movements
- Cash +€19,987
up €19,987 (+11.0%), from €181,574 to €201,561
mainly Net result for the year (+€93,217) and Receivables within one year (+€16,226)
- Receivables within one year -€16,226
down €16,226 (-70.7%), from €22,948 to €6,722
of which Trade receivables: -€14,326
- Profit (loss) carried forward +€3,217
up €3,217 (+3.5%), from €93,067 to €96,284
- Gross operating margin +€1,427
up €1,427 (+1.2%), from €116,712 to €118,140
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 | €206,064 | €209,734 | +€3,670 | +1.8% |
| Current assets | 29/58 | €206,064 | €209,734 | +€3,670 | +1.8% |
| Stocks and contracts in progress | 3 | €123 | €123 | = | 0.0% |
| Stocks | 30/36 | €123 | €123 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,948 | €6,722 | -€16,226 | -70.7% |
| Trade receivables | 40 | €21,048 | €6,722 | -€14,326 | -68.1% |
| Other amounts receivable | 41 | €1,900 | - | -€1,900 | |
| Cash at bank and in hand | 54/58 | €181,574 | €201,561 | +€19,987 | +11.0% |
| Deferred charges and accrued income | 490/1 | €1,419 | €1,327 | -€91 | -6.4% |
| Total equity and liabilities | 10/49 | €206,064 | €209,734 | +€3,670 | +1.8% |
| Equity | 10/15 | €99,067 | €102,284 | +€3,217 | +3.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,067 | €96,284 | +€3,217 | +3.5% |
| Amounts payable | 17/49 | €106,997 | €107,450 | +€453 | +0.4% |
| Amounts payable within one year | 42/48 | €106,997 | €107,392 | +€395 | +0.4% |
| Trade debts | 44 | €1,719 | €2,171 | +€452 | +26.3% |
| Suppliers | 440/4 | €1,719 | €2,171 | +€452 | +26.3% |
| Taxes, remuneration and social security | 45 | €15,278 | €15,221 | -€57 | -0.4% |
| Taxes | 450/3 | €15,278 | €15,221 | -€57 | -0.4% |
| Other amounts payable | 47/48 | €90,000 | €90,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €58 | +€58 | |
| Other operating charges | 640/8 | €290 | €148 | -€143 | -49.2% |
| Gross operating margin | 9900 | €116,712 | €118,140 | +€1,427 | +1.2% |
| Operating profit (loss) | 9901 | €116,422 | €117,992 | +€1,570 | +1.3% |
| Financial income | 75/76B | €1,630 | €1,263 | -€366 | -22.5% |
| Recurring financial income | 75 | €1,630 | €1,263 | -€366 | -22.5% |
| Financial charges | 65/66B | €126 | €126 | +€0 | +0.1% |
| Recurring financial charges | 65 | €126 | €126 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €117,926 | €119,130 | +€1,204 | +1.0% |
| Income taxes | 67/77 | €25,250 | €25,913 | +€663 | +2.6% |
| Profit (loss) for the period | 9904 | €92,676 | €93,217 | +€541 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €92,676 | €93,217 | +€541 | +0.6% |
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 17 October 2026 via checked.be.