LENOIR 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.
LENOIR CONSULTING
Largest movements
- Stocks and contracts -€30,403
down €30,403 (-33.5%), from €90,809 to €60,406
- Cash -€5,888
down €5,888 (-27.5%), from €21,440 to €15,553
- Receivables within one year +€2,365
up €2,365 (+13.8%), from €17,194 to €19,558
of which Trade receivables: +€8,324
- Other debts -€74,088
down €74,088 (-24.6%), from €300,922 to €226,834
- Profit (loss) carried forward +€36,276
up €36,276 (+19.2%), from -€189,347 to -€153,070
- Advances received +€7,153
new in 2024: €7,153
- Trade debts -€1,825
down €1,825 (-69.1%), from €2,642 to €816
- Tax, wage and social debts -€1,439
down €1,439 (-25.1%), from €5,728 to €4,288
of which Remuneration and social security: -€1,795
- Gross operating margin +€52,749
up €52,749 (+393%), from €13,434 to €66,182
- Staff costs +€22,592
up €22,592 (+84.7%), from €26,664 to €49,256
- Financial charges +€758
up €758 (+656%), from €116 to €874
From the 2021 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,544 | €104,621 | -€33,923 | -24.5% |
| Fixed assets | 21/28 | €5,745 | €4,747 | -€998 | -17.4% |
| Tangible fixed assets | 22/27 | €5,745 | €4,747 | -€998 | -17.4% |
| Plant, machinery and equipment | 23 | €1,337 | €891 | -€446 | -33.3% |
| Furniture and vehicles | 24 | €4,409 | €3,856 | -€553 | -12.5% |
| Current assets | 29/58 | €132,799 | €99,874 | -€32,925 | -24.8% |
| Stocks and contracts in progress | 3 | €90,809 | €60,406 | -€30,403 | -33.5% |
| Stocks | 30/36 | €90,809 | €60,406 | -€30,403 | -33.5% |
| Amounts receivable within one year | 40/41 | €17,194 | €19,558 | +€2,365 | +13.8% |
| Trade receivables | 40 | €10,487 | €18,811 | +€8,324 | +79.4% |
| Other amounts receivable | 41 | €6,706 | €747 | -€5,960 | -88.9% |
| Current investments | 50/53 | €203 | €203 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,440 | €15,553 | -€5,888 | -27.5% |
| Deferred charges and accrued income | 490/1 | €3,152 | €4,154 | +€1,002 | +31.8% |
| Total equity and liabilities | 10/49 | €138,544 | €104,621 | -€33,923 | -24.5% |
| Equity | 10/15 | -€170,747 | -€134,470 | +€36,276 | +21.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189,347 | -€153,070 | +€36,276 | +19.2% |
| Amounts payable | 17/49 | €309,291 | €239,092 | -€70,199 | -22.7% |
| Amounts payable within one year | 42/48 | €309,291 | €239,092 | -€70,199 | -22.7% |
| Trade debts | 44 | €2,642 | €816 | -€1,825 | -69.1% |
| Suppliers | 440/4 | €2,642 | €816 | -€1,825 | -69.1% |
| Advances received on contracts in progress | 46 | - | €7,153 | +€7,153 | |
| Taxes, remuneration and social security | 45 | €5,728 | €4,288 | -€1,439 | -25.1% |
| Taxes | 450/3 | - | €356 | +€356 | |
| Remuneration and social security | 454/9 | €5,728 | €3,932 | -€1,795 | -31.3% |
| Other amounts payable | 47/48 | €300,922 | €226,834 | -€74,088 | -24.6% |
| Remuneration, social security and pensions | 62 | €26,664 | €49,256 | +€22,592 | +84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,679 | €1,788 | +€109 | +6.5% |
| Other operating charges | 640/8 | €348 | €387 | +€40 | +11.5% |
| Gross operating margin | 9900 | €13,434 | €66,182 | +€52,749 | +393% |
| Operating profit (loss) | 9901 | -€15,256 | €14,752 | +€30,008 | |
| Financial charges | 65/66B | €116 | €874 | +€758 | +656% |
| Recurring financial charges | 65 | €116 | €874 | +€758 | +656% |
| Profit (loss) for the period before taxes | 9903 | -€15,372 | €13,878 | +€29,250 | |
| Profit (loss) for the period | 9904 | -€15,372 | €13,878 | +€29,250 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,372 | €13,878 | +€29,250 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.