LANTERN CONSULTING: 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.
LANTERN CONSULTING
Largest movements
- Cash -€21,342
down €21,342 (-56.1%), from €38,027 to €16,684
mainly Contributions, distributions and other (-€29,990) and Receivables within one year (-€19,063)
- Receivables within one year +€19,063
up €19,063 (+52.0%), from €36,677 to €55,739
of which Trade receivables: +€15,195
- Current investments +€6,000
up €6,000 (+120%), from €5,000 to €11,000
- Tangible fixed assets +€5,610
up €5,610 (+97.4%), from €5,760 to €11,371
- Other debts +€19,683
up €19,683 (+68.4%), from €28,769 to €48,452
- Profit (loss) carried forward -€13,257
down €13,257 (-42.9%), from €30,910 to €17,653
- Current portion of long-term debt +€3,664
up €3,664 (+44.2%), from €8,298 to €11,962
- Trade debts -€3,653
down €3,653 (-58.7%), from €6,221 to €2,568
- Tax, wage and social debts +€3,607
new in 2025: €3,607
- Gross operating margin +€30,555
up €30,555, from -€6,738 to €23,817
- Taxes +€4,040
up €4,040 (+3,156%), from €128 to €4,168
- Financial charges +€342
up €342 (+57.6%), from €594 to €936
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 | €87,042 | €97,042 | +€10,000 | +11.5% |
| Fixed assets | 21/28 | €5,760 | €11,371 | +€5,610 | +97.4% |
| Tangible fixed assets | 22/27 | €5,760 | €11,371 | +€5,610 | +97.4% |
| Furniture and vehicles | 24 | €5,760 | €11,371 | +€5,610 | +97.4% |
| Current assets | 29/58 | €81,282 | €85,672 | +€4,390 | +5.4% |
| Amounts receivable within one year | 40/41 | €36,677 | €55,739 | +€19,063 | +52.0% |
| Trade receivables | 40 | €14,140 | €29,335 | +€15,195 | +107% |
| Other amounts receivable | 41 | €22,536 | €26,404 | +€3,868 | +17.2% |
| Current investments | 50/53 | €5,000 | €11,000 | +€6,000 | +120% |
| Cash at bank and in hand | 54/58 | €38,027 | €16,684 | -€21,342 | -56.1% |
| Deferred charges and accrued income | 490/1 | €1,579 | €2,248 | +€670 | +42.4% |
| Total equity and liabilities | 10/49 | €87,042 | €97,042 | +€10,000 | +11.5% |
| Equity | 10/15 | €43,700 | €30,453 | -€13,247 | -30.3% |
| Contributions | 10/11 | - | €10 | +€10 | |
| Reserves | 13 | €12,790 | €12,790 | = | 0.0% |
| Distributable reserves | 133 | €12,790 | €12,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,910 | €17,653 | -€13,257 | -42.9% |
| Amounts payable | 17/49 | €43,342 | €66,589 | +€23,248 | +53.6% |
| Amounts payable within one year | 42/48 | €43,288 | €66,589 | +€23,301 | +53.8% |
| Current portion of amounts payable after more than one year | 42 | €8,298 | €11,962 | +€3,664 | +44.2% |
| Trade debts | 44 | €6,221 | €2,568 | -€3,653 | -58.7% |
| Suppliers | 440/4 | €6,221 | €2,568 | -€3,653 | -58.7% |
| Taxes, remuneration and social security | 45 | - | €3,607 | +€3,607 | |
| Taxes | 450/3 | - | €3,607 | +€3,607 | |
| Other amounts payable | 47/48 | €28,769 | €48,452 | +€19,683 | +68.4% |
| Accrued charges and deferred income | 492/3 | €53 | - | -€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,980 | €1,759 | -€222 | -11.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€6,738 | €23,817 | +€30,555 | |
| Operating profit (loss) | 9901 | -€9,105 | €21,659 | +€30,764 | |
| Financial income | 75/76B | €47 | €187 | +€140 | +297% |
| Recurring financial income | 75 | €47 | €187 | +€140 | +297% |
| Financial charges | 65/66B | €594 | €936 | +€342 | +57.6% |
| Recurring financial charges | 65 | €594 | €936 | +€342 | +57.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,652 | €20,910 | +€30,562 | |
| Income taxes | 67/77 | €128 | €4,168 | +€4,040 | +3,156% |
| Profit (loss) for the period | 9904 | -€9,780 | €16,743 | +€26,523 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,780 | €16,743 | +€26,523 |
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 14 October 2026 via checked.be.