LAUDER 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.
LAUDER CONSULTING
Largest movements
- Cash -€85,831
down €85,831 (-52.8%), from €162,455 to €76,624
mainly Contributions, distributions and other (-€35,294) and Other debts (-€30,000)
- Tangible fixed assets -€3,005
down €3,005 (-38.2%), from €7,862 to €4,857
- Deferred charges and accrued income +€2,961
new in 2025: €2,961
- Other debts -€30,000
no longer reported in 2025 (was €30,000)
- Tax, wage and social debts -€29,531
down €29,531 (-38.3%), from €77,003 to €47,473
of which Taxes: -€32,377
- Profit (loss) carried forward -€12,371
down €12,371 (-7.9%), from €155,922 to €143,551
- Trade debts -€11,206
down €11,206 (-63.4%), from €17,675 to €6,469
- Other operating charges +€8,222
new in 2025: €8,222
- Taxes -€4,775
down €4,775 (-24.2%), from €19,695 to €14,920
- Financial charges -€3,345
down €3,345 (-92.2%), from €3,627 to €281
- Depreciation +€1,850
up €1,850 (+160%), from €1,155 to €3,005
- Financial income +€1,493
up €1,493 (+14,932,000%), from €0 to €1,493
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 | €284,450 | €201,342 | -€83,107 | -29.2% |
| Fixed assets | 21/28 | €9,112 | €6,107 | -€3,005 | -33.0% |
| Tangible fixed assets | 22/27 | €7,862 | €4,857 | -€3,005 | -38.2% |
| Furniture and vehicles | 24 | €7,862 | €4,857 | -€3,005 | -38.2% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €275,338 | €195,236 | -€80,102 | -29.1% |
| Amounts receivable within one year | 40/41 | €112,883 | €115,651 | +€2,768 | +2.5% |
| Trade receivables | 40 | €84,589 | €67,270 | -€17,319 | -20.5% |
| Other amounts receivable | 41 | €28,294 | €48,380 | +€20,087 | +71.0% |
| Cash at bank and in hand | 54/58 | €162,455 | €76,624 | -€85,831 | -52.8% |
| Deferred charges and accrued income | 490/1 | - | €2,961 | +€2,961 | |
| Total equity and liabilities | 10/49 | €284,450 | €201,342 | -€83,107 | -29.2% |
| Equity | 10/15 | €159,772 | €147,401 | -€12,371 | -7.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €350 | €350 | = | 0.0% |
| Non-distributable reserves | 130/1 | €350 | €350 | = | 0.0% |
| Other | 1319 | €350 | €350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,922 | €143,551 | -€12,371 | -7.9% |
| Amounts payable | 17/49 | €124,678 | €53,942 | -€70,736 | -56.7% |
| Amounts payable within one year | 42/48 | €124,678 | €53,942 | -€70,736 | -56.7% |
| Trade debts | 44 | €17,675 | €6,469 | -€11,206 | -63.4% |
| Suppliers | 440/4 | €17,675 | €6,469 | -€11,206 | -63.4% |
| Taxes, remuneration and social security | 45 | €77,003 | €47,473 | -€29,531 | -38.3% |
| Taxes | 450/3 | €76,615 | €44,238 | -€32,377 | -42.3% |
| Remuneration and social security | 454/9 | €388 | €3,234 | +€2,847 | +734% |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,155 | €3,005 | +€1,850 | +160% |
| Other operating charges | 640/8 | - | €8,222 | +€8,222 | |
| Non-recurring operating charges | 66A | - | €18,885 | +€18,885 | |
| Gross operating margin | 9900 | €68,000 | €66,743 | -€1,257 | -1.8% |
| Operating profit (loss) | 9901 | €66,845 | €36,631 | -€30,214 | -45.2% |
| Financial income | 75/76B | €0 | €1,493 | +€1,493 | +14,932,000% |
| Recurring financial income | 75 | €0 | €1,493 | +€1,493 | +14,932,000% |
| Financial charges | 65/66B | €3,627 | €281 | -€3,345 | -92.2% |
| Recurring financial charges | 65 | €3,627 | €281 | -€3,345 | -92.2% |
| Profit (loss) for the period before taxes | 9903 | €63,219 | €37,843 | -€25,376 | -40.1% |
| Income taxes | 67/77 | €19,695 | €14,920 | -€4,775 | -24.2% |
| Profit (loss) for the period | 9904 | €43,524 | €22,923 | -€20,601 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,524 | €22,923 | -€20,601 | -47.3% |
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 13 October 2026 via checked.be.