Lesage 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.
Lesage Consulting
Largest movements
- Cash -€20,592
down €20,592 (-18.5%), from €111,105 to €90,513
mainly Contributions, distributions and other (-€605,000) and Deferred charges and accrued income (-€20,391)
- Deferred charges and accrued income +€20,391
up €20,391 (+487%), from €4,188 to €24,578
- Other debts +€334,454
up €334,454 (+306%), from €109,396 to €443,850
- Reserves -€329,671
down €329,671 (-74.4%), from €442,914 to €113,243
- Tax, wage and social debts -€17,264
down €17,264 (-35.9%), from €48,024 to €30,760
- Trade debts +€9,941
up €9,941 (+598%), from €1,662 to €11,603
- Financial income +€42,071
up €42,071 (+255%), from €16,521 to €58,592
of which Financial income: +€21,165
- Gross operating margin -€26,273
down €26,273 (-7.7%), from €339,048 to €312,775
- Taxes +€5,669
up €5,669 (+6.7%), from €85,073 to €90,742
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €625,271 | €622,624 | -€2,647 | -0.4% |
| Fixed assets | 21/28 | €8,523 | €6,612 | -€1,910 | -22.4% |
| Tangible fixed assets | 22/27 | €8,423 | €6,512 | -€1,910 | -22.7% |
| Furniture and vehicles | 24 | €4,357 | €3,571 | -€787 | -18.1% |
| Other tangible fixed assets | 26 | €4,065 | €2,942 | -€1,124 | -27.6% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €616,749 | €616,012 | -€737 | -0.1% |
| Amounts receivable after more than one year | 29 | €478,387 | €478,387 | = | 0.0% |
| Other amounts receivable | 291 | €478,387 | €478,387 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,069 | €22,534 | -€535 | -2.3% |
| Trade receivables | 40 | €23,069 | €22,534 | -€535 | -2.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €111,105 | €90,513 | -€20,592 | -18.5% |
| Deferred charges and accrued income | 490/1 | €4,188 | €24,578 | +€20,391 | +487% |
| Total equity and liabilities | 10/49 | €625,271 | €622,624 | -€2,647 | -0.4% |
| Equity | 10/15 | €445,914 | €116,243 | -€329,671 | -73.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €442,914 | €113,243 | -€329,671 | -74.4% |
| Distributable reserves | 133 | €442,914 | €113,243 | -€329,671 | -74.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €179,358 | €506,381 | +€327,024 | +182% |
| Amounts payable within one year | 42/48 | €179,358 | €506,381 | +€327,024 | +182% |
| Financial debts | 43 | €20,276 | €20,168 | -€107 | -0.5% |
| Credit institutions | 430/8 | €20,276 | €20,168 | -€107 | -0.5% |
| Trade debts | 44 | €1,662 | €11,603 | +€9,941 | +598% |
| Suppliers | 440/4 | €1,662 | €11,603 | +€9,941 | +598% |
| Taxes, remuneration and social security | 45 | €48,024 | €30,760 | -€17,264 | -35.9% |
| Taxes | 450/3 | €48,024 | €30,760 | -€17,264 | -35.9% |
| Other amounts payable | 47/48 | €109,396 | €443,850 | +€334,454 | +306% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,910 | €1,910 | = | 0.0% |
| Other operating charges | 640/8 | €2,011 | €1,262 | -€749 | -37.3% |
| Gross operating margin | 9900 | €339,048 | €312,775 | -€26,273 | -7.7% |
| Operating profit (loss) | 9901 | €335,126 | €309,603 | -€25,524 | -7.6% |
| Financial income | 75/76B | €16,521 | €58,592 | +€42,071 | +255% |
| Recurring financial income | 75 | €16,521 | €37,685 | +€21,165 | +128% |
| Non-recurring financial income | 76B | - | €20,906 | +€20,906 | |
| Financial charges | 65/66B | €2,376 | €2,124 | -€252 | -10.6% |
| Recurring financial charges | 65 | €2,376 | €2,124 | -€252 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €349,271 | €366,071 | +€16,800 | +4.8% |
| Income taxes | 67/77 | €85,073 | €90,742 | +€5,669 | +6.7% |
| Profit (loss) for the period | 9904 | €264,198 | €275,329 | +€11,131 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €264,198 | €275,329 | +€11,131 | +4.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.