La Sienna 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.
La Sienna Consult
Largest movements
- Cash -€160,237
down €160,237 (-97.3%), from €164,609 to €4,371
mainly Contributions, distributions and other (-€207,647) and Trade debts (-€1,144)
- Tangible fixed assets -€33,117
down €33,117 (-28.0%), from €118,292 to €85,175
of which Furniture and vehicles: -€30,864
- Current investments -€5,000
no longer reported in 2025 (was €5,000)
- Profit (loss) carried forward -€203,653
down €203,653 (-86.6%), from €235,084 to €31,431
- Other debts +€5,093
up €5,093 (+4,245%), from €120 to €5,213
- Financial income -€445,167
down €445,167 (-97.5%), from €456,788 to €11,621
of which Financial income: -€455,863
- Gross operating margin +€134,020
up €134,020, from -€110,516 to €23,504
- Taxes -€75,365
down €75,365 (-100.0%), from €75,365 to €1
- Depreciation -€3,427
down €3,427 (-10.2%), from €33,739 to €30,313
- Other operating charges -€1,258
down €1,258 (-63.8%), from €1,971 to €713
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 | €296,154 | €96,450 | -€199,703 | -67.4% |
| Fixed assets | 21/28 | €118,292 | €85,175 | -€33,117 | -28.0% |
| Tangible fixed assets | 22/27 | €118,292 | €85,175 | -€33,117 | -28.0% |
| Land and buildings | 22 | €6,368 | €5,154 | -€1,214 | -19.1% |
| Plant, machinery and equipment | 23 | €3,079 | €2,040 | -€1,039 | -33.8% |
| Furniture and vehicles | 24 | €108,845 | €77,981 | -€30,864 | -28.4% |
| Current assets | 29/58 | €177,861 | €11,275 | -€166,587 | -93.7% |
| Amounts receivable within one year | 40/41 | €7,793 | €6,903 | -€890 | -11.4% |
| Other amounts receivable | 41 | €7,793 | €6,903 | -€890 | -11.4% |
| Current investments | 50/53 | €5,000 | - | -€5,000 | |
| Cash at bank and in hand | 54/58 | €164,609 | €4,371 | -€160,237 | -97.3% |
| Deferred charges and accrued income | 490/1 | €459 | - | -€459 | |
| Total equity and liabilities | 10/49 | €296,154 | €96,450 | -€199,703 | -67.4% |
| Equity | 10/15 | €294,630 | €90,977 | -€203,653 | -69.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €54,545 | €54,545 | = | 0.0% |
| Distributable reserves | 133 | €54,545 | €54,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | €235,084 | €31,431 | -€203,653 | -86.6% |
| Amounts payable | 17/49 | €1,524 | €5,474 | +€3,950 | +259% |
| Amounts payable within one year | 42/48 | €1,524 | €5,474 | +€3,950 | +259% |
| Trade debts | 44 | €1,404 | €260 | -€1,144 | -81.5% |
| Suppliers | 440/4 | €1,404 | €260 | -€1,144 | -81.5% |
| Other amounts payable | 47/48 | €120 | €5,213 | +€5,093 | +4,245% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,739 | €30,313 | -€3,427 | -10.2% |
| Other operating charges | 640/8 | €1,971 | €713 | -€1,258 | -63.8% |
| Gross operating margin | 9900 | -€110,516 | €23,504 | +€134,020 | |
| Operating profit (loss) | 9901 | -€146,227 | -€7,522 | +€138,705 | +94.9% |
| Financial income | 75/76B | €456,788 | €11,621 | -€445,167 | -97.5% |
| Recurring financial income | 75 | €456,788 | €925 | -€455,863 | -99.8% |
| Non-recurring financial income | 76B | - | €10,696 | +€10,696 | |
| Financial charges | 65/66B | €112 | €104 | -€7 | -6.5% |
| Recurring financial charges | 65 | €112 | €104 | -€7 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €310,450 | €3,995 | -€306,455 | -98.7% |
| Income taxes | 67/77 | €75,365 | €1 | -€75,365 | -100.0% |
| Profit (loss) for the period | 9904 | €235,084 | €3,994 | -€231,090 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €235,084 | €3,994 | -€231,090 | -98.3% |
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 23 October 2026 via checked.be.