Lennert De Rudder: what changed
What changed
Lennert De Rudder
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€59,918
2024 · €60,589-€672
Equity
€63,874
2024 · €118,956-€55,082
Cash
€105,160
2024 · €125,543-€20,383
Balance sheet total
€107,854
2024 · €128,494-€20,640
Largest movements
Assets
- Cash -€20,383
down €20,383 (-16.2%), from €125,543 to €105,160
mainly Contributions, distributions and other (-€115,000) and Receivables within one year (-€1,025)
Equity and liabilities
- Profit (loss) carried forward -€55,082
down €55,082 (-53.0%), from €103,956 to €48,874
- Other debts +€29,750
new in 2025: €29,750
- Tax, wage and social debts +€4,866
up €4,866 (+59.8%), from €8,137 to €13,003
Income statement
- Financial income +€2,720
up €2,720 (+18,808%), from €14 to €2,734
- Staff costs +€1,524
up €1,524 (+73.1%), from €2,083 to €3,607
- Gross operating margin -€1,429
down €1,429 (-1.8%), from €81,304 to €79,875
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.
Result 2024
€60,589
Gross operating margin
-€1,429
Staff costs
-€1,524
Depreciation
-€162
Other operating charges
-€337
Financial income
+€2,720
Financial charges
-€44
Taxes
+€104
Result 2025
€59,918
raises the resultlowers the result
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.
From operations
+€94,617
Investment
€0
Financing
-€115,000
Cash 2024
€125,543
From operations (derived)
+€94,617
Net result for the year
+€59,918
Depreciation
+€1,282
Receivables within one year
-€1,025
Trade debts
-€174
Tax, wage and social debts
+€4,866
Other debts
+€29,750
Financing
-€115,000
Contributions, distributions and other
-€115,000
Cash 2025
€105,160
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,494 | €107,854 | -€20,640 | -16.1% |
| Fixed assets | 21/28 | €2,951 | €1,669 | -€1,282 | -43.4% |
| Tangible fixed assets | 22/27 | €2,951 | €1,669 | -€1,282 | -43.4% |
| Plant, machinery and equipment | 23 | €1,603 | €789 | -€815 | -50.8% |
| Furniture and vehicles | 24 | €1,348 | €880 | -€467 | -34.7% |
| Current assets | 29/58 | €125,543 | €106,185 | -€19,358 | -15.4% |
| Amounts receivable within one year | 40/41 | - | €1,025 | +€1,025 | |
| Other amounts receivable | 41 | - | €1,025 | +€1,025 | |
| Cash at bank and in hand | 54/58 | €125,543 | €105,160 | -€20,383 | -16.2% |
| Total equity and liabilities | 10/49 | €128,494 | €107,854 | -€20,640 | -16.1% |
| Equity | 10/15 | €118,956 | €63,874 | -€55,082 | -46.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,956 | €48,874 | -€55,082 | -53.0% |
| Amounts payable | 17/49 | €9,538 | €43,980 | +€34,442 | +361% |
| Amounts payable within one year | 42/48 | €9,538 | €43,980 | +€34,442 | +361% |
| Trade debts | 44 | €1,401 | €1,227 | -€174 | -12.4% |
| Suppliers | 440/4 | €1,401 | €1,227 | -€174 | -12.4% |
| Taxes, remuneration and social security | 45 | €8,137 | €13,003 | +€4,866 | +59.8% |
| Taxes | 450/3 | €8,137 | €13,003 | +€4,866 | +59.8% |
| Other amounts payable | 47/48 | - | €29,750 | +€29,750 | |
| Remuneration, social security and pensions | 62 | €2,083 | €3,607 | +€1,524 | +73.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,120 | €1,282 | +€162 | +14.5% |
| Other operating charges | 640/8 | €1,272 | €1,609 | +€337 | +26.5% |
| Gross operating margin | 9900 | €81,304 | €79,875 | -€1,429 | -1.8% |
| Operating profit (loss) | 9901 | €76,828 | €73,377 | -€3,452 | -4.5% |
| Financial income | 75/76B | €14 | €2,734 | +€2,720 | +18,808% |
| Recurring financial income | 75 | €14 | €2,734 | +€2,720 | +18,808% |
| Financial charges | 65/66B | €55 | €99 | +€44 | +79.7% |
| Recurring financial charges | 65 | €55 | €99 | +€44 | +79.7% |
| Profit (loss) for the period before taxes | 9903 | €76,788 | €76,012 | -€776 | -1.0% |
| Income taxes | 67/77 | €16,198 | €16,094 | -€104 | -0.6% |
| Profit (loss) for the period | 9904 | €60,589 | €59,918 | -€672 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,589 | €59,918 | -€672 | -1.1% |
Next steps
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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 4 November 2026 via checked.be.