Lasne 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.
Lasne Consulting
Largest movements
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Cash +€12,457
up €12,457 (+12.8%), from €97,294 to €109,751
mainly Current investments (+€250,000) and Net result for the year (+€99,303)
- Receivables within one year -€9,871
down €9,871 (-33.5%), from €29,479 to €19,608
- Tangible fixed assets +€4,397
up €4,397 (+137%), from €3,212 to €7,609
- Other debts -€230,000
down €230,000 (-67.6%), from €340,166 to €110,166
- Profit (loss) carried forward -€10,697
down €10,697 (-91.1%), from €11,742 to €1,046
- Gross operating margin -€43,786
down €43,786 (-25.4%), from €172,197 to €128,412
- Taxes -€12,313
down €12,313 (-31.3%), from €39,356 to €27,043
- Financial income -€3,946
down €3,946 (-74.5%), from €5,296 to €1,350
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 | €380,032 | €137,067 | -€242,965 | -63.9% |
| Fixed assets | 21/28 | €3,259 | €7,609 | +€4,350 | +133% |
| Tangible fixed assets | 22/27 | €3,212 | €7,609 | +€4,397 | +137% |
| Furniture and vehicles | 24 | €3,212 | €7,609 | +€4,397 | +137% |
| Financial fixed assets | 28 | €47 | €0 | -€47 | -100% |
| Current assets | 29/58 | €376,774 | €129,458 | -€247,315 | -65.6% |
| Amounts receivable within one year | 40/41 | €29,479 | €19,608 | -€9,871 | -33.5% |
| Trade receivables | 40 | €29,479 | €19,608 | -€9,871 | -33.5% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €97,294 | €109,751 | +€12,457 | +12.8% |
| Deferred charges and accrued income | 490/1 | - | €99 | +€99 | |
| Total equity and liabilities | 10/49 | €380,032 | €137,067 | -€242,965 | -63.9% |
| Equity | 10/15 | €21,742 | €11,046 | -€10,697 | -49.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,742 | €1,046 | -€10,697 | -91.1% |
| Amounts payable | 17/49 | €358,290 | €126,021 | -€232,269 | -64.8% |
| Amounts payable within one year | 42/48 | €358,290 | €126,021 | -€232,269 | -64.8% |
| Trade debts | 44 | €98 | €1,319 | +€1,220 | +1,240% |
| Suppliers | 440/4 | €98 | €1,319 | +€1,220 | +1,240% |
| Taxes, remuneration and social security | 45 | €18,026 | €14,537 | -€3,489 | -19.4% |
| Taxes | 450/3 | €18,026 | €14,537 | -€3,489 | -19.4% |
| Other amounts payable | 47/48 | €340,166 | €110,166 | -€230,000 | -67.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €599 | €2,291 | +€1,692 | +283% |
| Other operating charges | 640/8 | €1,023 | €895 | -€128 | -12.5% |
| Gross operating margin | 9900 | €172,197 | €128,412 | -€43,786 | -25.4% |
| Operating profit (loss) | 9901 | €170,576 | €125,226 | -€45,350 | -26.6% |
| Financial income | 75/76B | €5,296 | €1,350 | -€3,946 | -74.5% |
| Recurring financial income | 75 | €5,296 | €1,350 | -€3,946 | -74.5% |
| Financial charges | 65/66B | €430 | €230 | -€201 | -46.6% |
| Recurring financial charges | 65 | €430 | €230 | -€201 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €175,442 | €126,347 | -€49,095 | -28.0% |
| Income taxes | 67/77 | €39,356 | €27,043 | -€12,313 | -31.3% |
| Profit (loss) for the period | 9904 | €136,086 | €99,303 | -€36,783 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €136,086 | €99,303 | -€36,783 | -27.0% |
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 22 October 2026 via checked.be.