LEAN MANAGEMENT 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.
LEAN MANAGEMENT CONSULTING
Largest movements
- Current investments +€20,000
up €20,000 (+15.4%), from €130,000 to €150,000
- Cash +€16,384
up €16,384 (+25.0%), from €65,415 to €81,799
mainly Depreciation (+€14,259) and Receivables within one year (+€9,418)
- Tangible fixed assets -€14,275
down €14,275 (-29.7%), from €48,062 to €33,786
of which Furniture and vehicles: -€13,414
- Receivables within one year -€9,418
down €9,418 (-36.1%), from €26,096 to €16,678
of which Trade receivables: -€10,624
- Deferred charges and accrued income -€4,004
down €4,004 (-69.4%), from €5,765 to €1,761
- Reserves +€7,100
up €7,100 (+3.7%), from €192,063 to €199,163
of which Distributable reserves: +€7,100
- Debts after one year -€5,203
down €5,203 (-16.8%), from €30,906 to €25,703
- Other debts +€4,539
up €4,539 (+30.3%), from €14,965 to €19,504
- Gross operating margin -€33,107
down €33,107 (-56.4%), from €58,748 to €25,641
- Taxes -€9,110
down €9,110 (-69.6%), from €13,098 to €3,988
- Depreciation +€694
up €694 (+5.1%), from €13,565 to €14,259
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 | €275,338 | €284,025 | +€8,687 | +3.2% |
| Fixed assets | 21/28 | €48,062 | €33,786 | -€14,275 | -29.7% |
| Tangible fixed assets | 22/27 | €48,062 | €33,786 | -€14,275 | -29.7% |
| Plant, machinery and equipment | 23 | €415 | €147 | -€268 | -64.6% |
| Furniture and vehicles | 24 | €47,053 | €33,639 | -€13,414 | -28.5% |
| Other tangible fixed assets | 26 | €593 | €0 | -€593 | -100% |
| Current assets | 29/58 | €227,277 | €250,238 | +€22,962 | +10.1% |
| Amounts receivable within one year | 40/41 | €26,096 | €16,678 | -€9,418 | -36.1% |
| Trade receivables | 40 | €18,509 | €7,885 | -€10,624 | -57.4% |
| Other amounts receivable | 41 | €7,587 | €8,793 | +€1,206 | +15.9% |
| Current investments | 50/53 | €130,000 | €150,000 | +€20,000 | +15.4% |
| Cash at bank and in hand | 54/58 | €65,415 | €81,799 | +€16,384 | +25.0% |
| Deferred charges and accrued income | 490/1 | €5,765 | €1,761 | -€4,004 | -69.4% |
| Total equity and liabilities | 10/49 | €275,338 | €284,025 | +€8,687 | +3.2% |
| Equity | 10/15 | €215,929 | €223,082 | +€7,153 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €192,063 | €199,163 | +€7,100 | +3.7% |
| Tax-exempt reserves | 132 | €17,203 | €17,203 | = | 0.0% |
| Distributable reserves | 133 | €174,860 | €181,960 | +€7,100 | +4.1% |
| Profit (loss) carried forward | 14 | €5,266 | €5,319 | +€53 | +1.0% |
| Amounts payable | 17/49 | €59,409 | €60,943 | +€1,533 | +2.6% |
| Amounts payable after more than one year | 17 | €30,906 | €25,703 | -€5,203 | -16.8% |
| Financial debts | 170/4 | €30,906 | €25,703 | -€5,203 | -16.8% |
| Amounts payable within one year | 42/48 | €27,791 | €34,619 | +€6,828 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €4,898 | €5,203 | +€305 | +6.2% |
| Trade debts | 44 | €324 | €1,115 | +€791 | +244% |
| Suppliers | 440/4 | €324 | €1,115 | +€791 | +244% |
| Taxes, remuneration and social security | 45 | €7,605 | €8,798 | +€1,193 | +15.7% |
| Taxes | 450/3 | €7,605 | €8,798 | +€1,193 | +15.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,965 | €19,504 | +€4,539 | +30.3% |
| Accrued charges and deferred income | 492/3 | €712 | €620 | -€92 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,565 | €14,259 | +€694 | +5.1% |
| Other operating charges | 640/8 | €1,268 | €1,081 | -€187 | -14.7% |
| Non-recurring operating charges | 66A | - | €16 | +€16 | |
| Gross operating margin | 9900 | €58,748 | €25,641 | -€33,107 | -56.4% |
| Operating profit (loss) | 9901 | €43,915 | €10,284 | -€33,630 | -76.6% |
| Financial income | 75/76B | €3,077 | €3,172 | +€95 | +3.1% |
| Recurring financial income | 75 | €3,077 | €3,172 | +€95 | +3.1% |
| Financial charges | 65/66B | €2,642 | €2,315 | -€326 | -12.4% |
| Recurring financial charges | 65 | €2,642 | €2,315 | -€326 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €44,350 | €11,141 | -€33,209 | -74.9% |
| Income taxes | 67/77 | €13,098 | €3,988 | -€9,110 | -69.6% |
| Profit (loss) for the period | 9904 | €31,252 | €7,153 | -€24,099 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,252 | €7,153 | -€24,099 | -77.1% |
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 15 October 2026 via checked.be.