LEAN SUPPLY CHAIN CONSULTING: what changed
LEAN SUPPLY CHAIN CONSULTING
Largest movements
- Cash -€25,187
down €25,187 (-8.7%), from €288,376 to €263,189
mainly Contributions, distributions and other (-€116,958) and Other debts (-€7,632)
- Receivables within one year -€22,211
down €22,211 (-65.6%), from €33,841 to €11,630
of which Other amounts receivable: -€20,134
- Tangible fixed assets -€5,207
down €5,207 (-12.2%), from €42,641 to €37,434
of which Land and buildings: -€3,759
- Profit (loss) carried forward -€62,819
down €62,819 (-100%), from €62,819 to €0
- Tax, wage and social debts +€15,009
up €15,009 (+274,384%), from €5 to €15,014
of which Taxes: +€15,009
- Other debts -€7,632
down €7,632 (-11.6%), from €65,961 to €58,329
- Gross operating margin -€8,871
down €8,871 (-9.9%), from €89,284 to €80,413
- Depreciation +€1,546
up €1,546 (+25.7%), from €6,020 to €7,565
- Financial charges +€969
up €969 (+143%), from €676 to €1,644
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €366,656 | €313,660 | -€52,997 | -14.5% |
| Fixed assets | 21/28 | €42,641 | €37,434 | -€5,207 | -12.2% |
| Tangible fixed assets | 22/27 | €42,641 | €37,434 | -€5,207 | -12.2% |
| Land and buildings | 22 | €26,275 | €22,516 | -€3,759 | -14.3% |
| Plant, machinery and equipment | 23 | €6,674 | €7,607 | +€933 | +14.0% |
| Furniture and vehicles | 24 | €9,692 | €7,311 | -€2,381 | -24.6% |
| Current assets | 29/58 | €324,016 | €276,226 | -€47,790 | -14.7% |
| Amounts receivable within one year | 40/41 | €33,841 | €11,630 | -€22,211 | -65.6% |
| Trade receivables | 40 | €13,233 | €11,156 | -€2,077 | -15.7% |
| Other amounts receivable | 41 | €20,609 | €474 | -€20,134 | -97.7% |
| Cash at bank and in hand | 54/58 | €288,376 | €263,189 | -€25,187 | -8.7% |
| Deferred charges and accrued income | 490/1 | €1,798 | €1,407 | -€391 | -21.8% |
| Total equity and liabilities | 10/49 | €366,656 | €313,660 | -€52,997 | -14.5% |
| Equity | 10/15 | €300,367 | €237,549 | -€62,819 | -20.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €218,949 | €218,949 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,306 | €3,306 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,306 | €3,306 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,139 | €3,139 | = | 0.0% |
| Distributable reserves | 133 | €212,503 | €212,503 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,819 | €0 | -€62,819 | -100% |
| Amounts payable | 17/49 | €66,289 | €76,111 | +€9,822 | +14.8% |
| Amounts payable within one year | 42/48 | €66,289 | €76,111 | +€9,822 | +14.8% |
| Trade debts | 44 | €323 | €2,768 | +€2,445 | +757% |
| Suppliers | 440/4 | €323 | €2,768 | +€2,445 | +757% |
| Taxes, remuneration and social security | 45 | €5 | €15,014 | +€15,009 | +274,384% |
| Taxes | 450/3 | €5 | €15,014 | +€15,009 | +274,384% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €65,961 | €58,329 | -€7,632 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,020 | €7,565 | +€1,546 | +25.7% |
| Other operating charges | 640/8 | €1,176 | €1,004 | -€172 | -14.6% |
| Gross operating margin | 9900 | €89,284 | €80,413 | -€8,871 | -9.9% |
| Operating profit (loss) | 9901 | €82,088 | €71,844 | -€10,244 | -12.5% |
| Financial income | 75/76B | €36 | €287 | +€251 | +707% |
| Recurring financial income | 75 | €36 | €287 | +€251 | +707% |
| Financial charges | 65/66B | €676 | €1,644 | +€969 | +143% |
| Recurring financial charges | 65 | €676 | €1,644 | +€969 | +143% |
| Profit (loss) for the period before taxes | 9903 | €81,448 | €70,487 | -€10,961 | -13.5% |
| Income taxes | 67/77 | €17,233 | €16,347 | -€886 | -5.1% |
| Profit (loss) for the period | 9904 | €64,215 | €54,140 | -€10,075 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,215 | €54,140 | -€10,075 | -15.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.