LEBEN-CONSULTING: what changed
LEBEN-CONSULTING
Largest movements
- Cash +€34,263
up €34,263 (+62.3%), from €55,032 to €89,295
mainly Net result for the year (+€47,817) and Other debts (+€7,618)
- Receivables within one year -€5,589
down €5,589 (-12.9%), from €43,443 to €37,854
of which Other amounts receivable: -€3,649
- Reserves +€37,962
up €37,962 (+19.6%), from €193,399 to €231,360
- Tax, wage and social debts -€16,257
down €16,257 (-82.2%), from €19,773 to €3,516
- Other debts +€7,618
up €7,618 (+170%), from €4,487 to €12,105
- Gross operating margin +€22,281
up €22,281 (+49.2%), from €45,307 to €67,587
- Financial income -€20,017
down €20,017 (-94.1%), from €21,265 to €1,247
- Taxes +€1,951
up €1,951 (+17.2%), from €11,360 to €13,312
- Financial charges +€1,188
up €1,188 (+45.7%), from €2,600 to €3,789
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 | €225,995 | €255,387 | +€29,393 | +13.0% |
| Fixed assets | 21/28 | €122,926 | €122,678 | -€248 | -0.2% |
| Tangible fixed assets | 22/27 | €5,995 | €5,748 | -€248 | -4.1% |
| Plant, machinery and equipment | 23 | €518 | €2,083 | +€1,565 | +302% |
| Furniture and vehicles | 24 | €5,477 | €3,664 | -€1,813 | -33.1% |
| Financial fixed assets | 28 | €116,930 | €116,930 | = | 0.0% |
| Current assets | 29/58 | €103,069 | €132,710 | +€29,641 | +28.8% |
| Amounts receivable within one year | 40/41 | €43,443 | €37,854 | -€5,589 | -12.9% |
| Trade receivables | 40 | €16,940 | €15,000 | -€1,940 | -11.5% |
| Other amounts receivable | 41 | €26,503 | €22,854 | -€3,649 | -13.8% |
| Cash at bank and in hand | 54/58 | €55,032 | €89,295 | +€34,263 | +62.3% |
| Deferred charges and accrued income | 490/1 | €4,595 | €5,561 | +€966 | +21.0% |
| Total equity and liabilities | 10/49 | €225,995 | €255,387 | +€29,393 | +13.0% |
| Equity | 10/15 | €195,899 | €233,860 | +€37,962 | +19.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €193,399 | €231,360 | +€37,962 | +19.6% |
| Distributable reserves | 133 | €193,399 | €231,360 | +€37,962 | +19.6% |
| Amounts payable | 17/49 | €30,096 | €21,527 | -€8,569 | -28.5% |
| Amounts payable within one year | 42/48 | €30,096 | €21,527 | -€8,569 | -28.5% |
| Trade debts | 44 | €5,836 | €5,906 | +€70 | +1.2% |
| Suppliers | 440/4 | €5,836 | €5,906 | +€70 | +1.2% |
| Taxes, remuneration and social security | 45 | €19,773 | €3,516 | -€16,257 | -82.2% |
| Taxes | 450/3 | €19,773 | €3,516 | -€16,257 | -82.2% |
| Other amounts payable | 47/48 | €4,487 | €12,105 | +€7,618 | +170% |
| Non-recurring operating income | 76A | €2,541 | - | -€2,541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,111 | €2,233 | +€122 | +5.8% |
| Other operating charges | 640/8 | €1,137 | €1,684 | +€547 | +48.1% |
| Gross operating margin | 9900 | €45,307 | €67,587 | +€22,281 | +49.2% |
| Operating profit (loss) | 9901 | €42,059 | €63,670 | +€21,612 | +51.4% |
| Financial income | 75/76B | €21,265 | €1,247 | -€20,017 | -94.1% |
| Recurring financial income | 75 | €21,265 | €1,247 | -€20,017 | -94.1% |
| Financial charges | 65/66B | €2,600 | €3,789 | +€1,188 | +45.7% |
| Recurring financial charges | 65 | €2,600 | €3,789 | +€1,188 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €60,723 | €61,129 | +€406 | +0.7% |
| Income taxes | 67/77 | €11,360 | €13,312 | +€1,951 | +17.2% |
| Profit (loss) for the period | 9904 | €49,362 | €47,817 | -€1,546 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,362 | €47,817 | -€1,546 | -3.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.