LESCONSULT: 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.
LESCONSULT
Largest movements
- Cash +€91,385
up €91,385 (+65.8%), from €138,805 to €230,189
mainly Receivables within one year (+€59,287) and Net result for the year (+€24,017)
- Receivables within one year -€59,287
down €59,287 (-54.4%), from €108,991 to €49,704
of which Trade receivables: -€60,500
- Tangible fixed assets -€7,910
down €7,910 (-5.5%), from €143,377 to €135,467
of which Land and buildings: -€7,275
- Reserves +€24,017
up €24,017 (+7.6%), from €315,999 to €340,016
- Other debts +€11,725
up €11,725 (+13.4%), from €87,339 to €99,064
- Tax, wage and social debts -€11,212
down €11,212 (-34.7%), from €32,326 to €21,114
- Gross operating margin -€55,340
down €55,340 (-54.3%), from €101,924 to €46,585
- Taxes -€13,995
down €13,995 (-58.5%), from €23,929 to €9,933
- Financial income +€2,598
up €2,598 (+142%), from €1,829 to €4,427
- Financial charges -€1,093
down €1,093 (-14.4%), from €7,578 to €6,484
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €497,172 | €521,361 | +€24,188 | +4.9% |
| Fixed assets | 21/28 | €143,377 | €135,467 | -€7,910 | -5.5% |
| Tangible fixed assets | 22/27 | €143,377 | €135,467 | -€7,910 | -5.5% |
| Land and buildings | 22 | €142,534 | €135,259 | -€7,275 | -5.1% |
| Furniture and vehicles | 24 | €435 | - | -€435 | |
| Other tangible fixed assets | 26 | €408 | €208 | -€200 | -49.0% |
| Current assets | 29/58 | €353,796 | €385,894 | +€32,098 | +9.1% |
| Amounts receivable within one year | 40/41 | €108,991 | €49,704 | -€59,287 | -54.4% |
| Trade receivables | 40 | €107,932 | €47,432 | -€60,500 | -56.1% |
| Other amounts receivable | 41 | €1,059 | €2,272 | +€1,213 | +115% |
| Current investments | 50/53 | €106,000 | €106,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €138,805 | €230,189 | +€91,385 | +65.8% |
| Total equity and liabilities | 10/49 | €497,172 | €521,361 | +€24,188 | +4.9% |
| Equity | 10/15 | €377,079 | €401,096 | +€24,017 | +6.4% |
| Contributions | 10/11 | €58,600 | €58,600 | = | 0.0% |
| Reserves | 13 | €315,999 | €340,016 | +€24,017 | +7.6% |
| Distributable reserves | 133 | €315,999 | €340,016 | +€24,017 | +7.6% |
| Profit (loss) carried forward | 14 | €2,480 | €2,480 | = | 0.0% |
| Amounts payable | 17/49 | €120,093 | €120,265 | +€171 | +0.1% |
| Amounts payable within one year | 42/48 | €120,093 | €120,265 | +€171 | +0.1% |
| Trade debts | 44 | €429 | €87 | -€342 | -79.8% |
| Suppliers | 440/4 | €429 | €87 | -€342 | -79.8% |
| Taxes, remuneration and social security | 45 | €32,326 | €21,114 | -€11,212 | -34.7% |
| Taxes | 450/3 | €32,326 | €21,114 | -€11,212 | -34.7% |
| Other amounts payable | 47/48 | €87,339 | €99,064 | +€11,725 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,910 | €7,910 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,853 | €2,667 | -€185 | -6.5% |
| Gross operating margin | 9900 | €101,924 | €46,585 | -€55,340 | -54.3% |
| Operating profit (loss) | 9901 | €91,162 | €36,008 | -€55,154 | -60.5% |
| Financial income | 75/76B | €1,829 | €4,427 | +€2,598 | +142% |
| Recurring financial income | 75 | €1,829 | €4,427 | +€2,598 | +142% |
| Financial charges | 65/66B | €7,578 | €6,484 | -€1,093 | -14.4% |
| Recurring financial charges | 65 | €7,578 | €6,484 | -€1,093 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €85,414 | €33,951 | -€51,463 | -60.3% |
| Income taxes | 67/77 | €23,929 | €9,933 | -€13,995 | -58.5% |
| Profit (loss) for the period | 9904 | €61,485 | €24,017 | -€37,468 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,485 | €24,017 | -€37,468 | -60.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.