LE 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 Consulting
Largest movements
- Cash -€36,317
down €36,317 (-47.3%), from €76,834 to €40,517
mainly Contributions, distributions and other (-€125,000) and Other debts (-€118,750)
- Tangible fixed assets -€34,429
down €34,429 (-7.3%), from €469,351 to €434,922
of which Furniture and vehicles: -€20,889
- Receivables within one year +€14,720
up €14,720 (+7,016%), from €210 to €14,930
- Other debts -€118,750
down €118,750 (-52.8%), from €225,000 to €106,250
- Debts after one year +€57,418
up €57,418 (+25.7%), from €223,026 to €280,444
- Current portion of long-term debt +€18,669
up €18,669 (+49.0%), from €38,128 to €56,797
- Profit (loss) carried forward -€15,512
down €15,512 (-32.0%), from €48,427 to €32,915
- Gross operating margin -€70,907
down €70,907 (-26.6%), from €266,797 to €195,890
- Taxes -€18,331
down €18,331 (-35.9%), from €51,004 to €32,673
- Depreciation +€8,095
up €8,095 (+23.2%), from €34,961 to €43,056
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 | €548,187 | €492,852 | -€55,335 | -10.1% |
| Fixed assets | 21/28 | €469,351 | €434,922 | -€34,429 | -7.3% |
| Tangible fixed assets | 22/27 | €469,351 | €434,922 | -€34,429 | -7.3% |
| Land and buildings | 22 | €292,034 | €283,801 | -€8,233 | -2.8% |
| Plant, machinery and equipment | 23 | €84,602 | €79,295 | -€5,307 | -6.3% |
| Furniture and vehicles | 24 | €92,715 | €71,826 | -€20,889 | -22.5% |
| Current assets | 29/58 | €78,836 | €57,931 | -€20,905 | -26.5% |
| Amounts receivable within one year | 40/41 | €210 | €14,930 | +€14,720 | +7,016% |
| Other amounts receivable | 41 | €210 | €14,930 | +€14,720 | +7,016% |
| Cash at bank and in hand | 54/58 | €76,834 | €40,517 | -€36,317 | -47.3% |
| Deferred charges and accrued income | 490/1 | €1,792 | €2,484 | +€691 | +38.6% |
| Total equity and liabilities | 10/49 | €548,187 | €492,852 | -€55,335 | -10.1% |
| Equity | 10/15 | €53,987 | €38,475 | -€15,512 | -28.7% |
| Contributions | 10/11 | €3,700 | €3,700 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,427 | €32,915 | -€15,512 | -32.0% |
| Amounts payable | 17/49 | €494,200 | €454,378 | -€39,823 | -8.1% |
| Amounts payable after more than one year | 17 | €223,026 | €280,444 | +€57,418 | +25.7% |
| Financial debts | 170/4 | €223,026 | €280,444 | +€57,418 | +25.7% |
| Amounts payable within one year | 42/48 | €271,174 | €173,933 | -€97,240 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €38,128 | €56,797 | +€18,669 | +49.0% |
| Trade debts | 44 | €1,020 | €837 | -€184 | -18.0% |
| Suppliers | 440/4 | €1,020 | €837 | -€184 | -18.0% |
| Taxes, remuneration and social security | 45 | €7,025 | €10,049 | +€3,024 | +43.1% |
| Taxes | 450/3 | €7,025 | €10,049 | +€3,024 | +43.1% |
| Other amounts payable | 47/48 | €225,000 | €106,250 | -€118,750 | -52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,961 | €43,056 | +€8,095 | +23.2% |
| Other operating charges | 640/8 | €1,223 | €3,063 | +€1,840 | +150% |
| Non-recurring operating charges | 66A | €8,811 | - | -€8,811 | |
| Gross operating margin | 9900 | €266,797 | €195,890 | -€70,907 | -26.6% |
| Operating profit (loss) | 9901 | €221,801 | €149,771 | -€72,031 | -32.5% |
| Financial income | 75/76B | €1,767 | - | -€1,767 | |
| Recurring financial income | 75 | €1,767 | - | -€1,767 | |
| Financial charges | 65/66B | €8,308 | €7,610 | -€699 | -8.4% |
| Recurring financial charges | 65 | €8,308 | €7,610 | -€699 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €215,260 | €142,161 | -€73,099 | -34.0% |
| Income taxes | 67/77 | €51,004 | €32,673 | -€18,331 | -35.9% |
| Profit (loss) for the period | 9904 | €164,256 | €109,488 | -€54,768 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €164,256 | €109,488 | -€54,768 | -33.3% |
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 20 October 2026 via checked.be.