Le Chiffre 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.
Le Chiffre Consulting
Largest movements
- Tangible fixed assets +€22,302
up €22,302 (+3,562%), from €626 to €22,928
of which Other tangible fixed assets: +€15,892
- Cash +€9,795
up €9,795 (+16.7%), from €58,657 to €68,452
mainly Net result for the year (+€33,380) and Depreciation (+€2,427)
- Receivables within one year -€2,389
down €2,389 (-17.0%), from €14,017 to €11,628
- Reserves +€33,380
up €33,380 (+67.2%), from €49,686 to €83,066
- Tax, wage and social debts -€5,353
down €5,353 (-30.2%), from €17,722 to €12,369
- Trade debts +€1,837
up €1,837 (+5,669%), from €32 to €1,869
- Gross operating margin -€3,648
down €3,648 (-7.0%), from €51,907 to €48,258
- Depreciation +€1,172
up €1,172 (+93.4%), from €1,255 to €2,427
- Financial income +€548
up €548 (+7,706%), from €7 to €555
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 | €73,986 | €103,194 | +€29,208 | +39.5% |
| Formation expenses | 20 | €549 | €186 | -€363 | -66.1% |
| Fixed assets | 21/28 | €626 | €22,928 | +€22,302 | +3,562% |
| Tangible fixed assets | 22/27 | €626 | €22,928 | +€22,302 | +3,562% |
| Plant, machinery and equipment | 23 | €626 | €7,037 | +€6,411 | +1,024% |
| Other tangible fixed assets | 26 | - | €15,892 | +€15,892 | |
| Current assets | 29/58 | €72,811 | €80,080 | +€7,269 | +10.0% |
| Amounts receivable within one year | 40/41 | €14,017 | €11,628 | -€2,389 | -17.0% |
| Trade receivables | 40 | €14,017 | €11,628 | -€2,389 | -17.0% |
| Cash at bank and in hand | 54/58 | €58,657 | €68,452 | +€9,795 | +16.7% |
| Deferred charges and accrued income | 490/1 | €138 | - | -€138 | |
| Total equity and liabilities | 10/49 | €73,986 | €103,194 | +€29,208 | +39.5% |
| Equity | 10/15 | €52,686 | €86,066 | +€33,380 | +63.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,686 | €83,066 | +€33,380 | +67.2% |
| Distributable reserves | 133 | €49,686 | €83,066 | +€33,380 | +67.2% |
| Amounts payable | 17/49 | €21,300 | €17,129 | -€4,171 | -19.6% |
| Amounts payable within one year | 42/48 | €20,387 | €17,019 | -€3,368 | -16.5% |
| Trade debts | 44 | €32 | €1,869 | +€1,837 | +5,669% |
| Suppliers | 440/4 | €32 | €1,869 | +€1,837 | +5,669% |
| Taxes, remuneration and social security | 45 | €17,722 | €12,369 | -€5,353 | -30.2% |
| Taxes | 450/3 | €17,722 | €12,369 | -€5,353 | -30.2% |
| Other amounts payable | 47/48 | €2,633 | €2,781 | +€148 | +5.6% |
| Accrued charges and deferred income | 492/3 | €913 | €110 | -€803 | -87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,255 | €2,427 | +€1,172 | +93.4% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €51,907 | €48,258 | -€3,648 | -7.0% |
| Operating profit (loss) | 9901 | €50,590 | €45,769 | -€4,821 | -9.5% |
| Financial income | 75/76B | €7 | €555 | +€548 | +7,706% |
| Recurring financial income | 75 | €7 | €555 | +€548 | +7,706% |
| Financial charges | 65/66B | €1,835 | €1,986 | +€151 | +8.2% |
| Recurring financial charges | 65 | €1,835 | €1,986 | +€151 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €48,761 | €44,338 | -€4,424 | -9.1% |
| Income taxes | 67/77 | €10,840 | €10,958 | +€118 | +1.1% |
| Profit (loss) for the period | 9904 | €37,921 | €33,380 | -€4,542 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,921 | €33,380 | -€4,542 | -12.0% |
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 31 October 2026 via checked.be.