LESSIUS: what changed
What changed
LESSIUS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€182,344
2024 · €492,839-€310,495
Equity
€21.4m
2024 · €21.9m-€522,656
Cash
€1,218
2024 · €26,838-€25,620
Balance sheet total
€22.3m
2024 · €22.2m+€139,865
Largest movements
Assets
- Receivables within one year +€295,981
up €295,981 (+59.2%), from €500,000 to €795,981
Equity and liabilities
- Profit (loss) carried forward -€522,656
down €522,656 (-2.6%), from €20.0m to €19.4m
- Other debts +€369,000
new in 2025: €369,000
- Debts after one year +€283,019
up €283,019 (+114%), from €248,117 to €531,136
Income statement
- Financial charges +€1.8m
up €1.8m (+6,293%), from €29,067 to €1.9m
of which Non-recurring financial charges: +€1.8m
- Financial income +€1.5m
up €1.5m (+275%), from €558,076 to €2.1m
of which Non-recurring financial income: +€1.5m
- Gross operating margin -€14,130
down €14,130 (-40.1%), from -€35,202 to -€49,332
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
€492,839
Gross operating margin
-€14,130
Other operating charges
-€30
Financial income
+€1.5m
Financial charges
-€1.8m
Result 2025
€182,344
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
+€265,361
Investment
+€131,000
Financing
-€421,981
Cash 2024
€26,838
From operations (derived)
+€265,361
Net result for the year
+€182,344
Receivables within one year
-€295,981
Deferred charges and accrued income
-€504
Trade debts
+€10,502
Other debts
+€369,000
Investment (derived)
+€131,000
Investment in fixed assets (net)
+€131,000
Financing
-€421,981
Debts after one year
+€283,019
Contributions, distributions and other
-€705,000
Cash 2025
€1,218
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,184,427 | €22,324,292 | +€139,865 | +0.6% |
| Fixed assets | 21/28 | €21,657,589 | €21,526,589 | -€131,000 | -0.6% |
| Financial fixed assets | 28 | €21,657,589 | €21,526,589 | -€131,000 | -0.6% |
| Current assets | 29/58 | €526,838 | €797,703 | +€270,865 | +51.4% |
| Amounts receivable within one year | 40/41 | €500,000 | €795,981 | +€295,981 | +59.2% |
| Other amounts receivable | 41 | €500,000 | €795,981 | +€295,981 | +59.2% |
| Cash at bank and in hand | 54/58 | €26,838 | €1,218 | -€25,620 | -95.5% |
| Deferred charges and accrued income | 490/1 | - | €504 | +€504 | |
| Total equity and liabilities | 10/49 | €22,184,427 | €22,324,292 | +€139,865 | +0.6% |
| Equity | 10/15 | €21,930,503 | €21,407,847 | -€522,656 | -2.4% |
| Contributions | 10/11 | €185,794 | €185,794 | = | 0.0% |
| Capital | 10 | €185,794 | €185,794 | = | 0.0% |
| Issued capital | 100 | €185,794 | €185,794 | = | 0.0% |
| Reserves | 13 | €1,787,187 | €1,787,187 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,787,187 | €1,787,187 | = | 0.0% |
| Legal reserve | 130 | €1,787,187 | €1,787,187 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,957,522 | €19,434,866 | -€522,656 | -2.6% |
| Amounts payable | 17/49 | €253,924 | €916,445 | +€662,521 | +261% |
| Amounts payable after more than one year | 17 | €248,117 | €531,136 | +€283,019 | +114% |
| Financial debts | 170/4 | €248,117 | €531,136 | +€283,019 | +114% |
| Amounts payable within one year | 42/48 | €5,807 | €385,309 | +€379,502 | +6,535% |
| Trade debts | 44 | €5,807 | €16,309 | +€10,502 | +181% |
| Suppliers | 440/4 | €5,807 | €16,309 | +€10,502 | +181% |
| Other amounts payable | 47/48 | - | €369,000 | +€369,000 | |
| Other operating charges | 640/8 | €968 | €998 | +€30 | +3.1% |
| Gross operating margin | 9900 | -€35,202 | -€49,332 | -€14,130 | -40.1% |
| Operating profit (loss) | 9901 | -€36,170 | -€50,330 | -€14,160 | -39.1% |
| Financial income | 75/76B | €558,076 | €2,091,039 | +€1.5m | +275% |
| Recurring financial income | 75 | €58,076 | €64,110 | +€6,034 | +10.4% |
| Non-recurring financial income | 76B | €500,000 | €2,026,929 | +€1.5m | +305% |
| Financial charges | 65/66B | €29,067 | €1,858,365 | +€1.8m | +6,293% |
| Recurring financial charges | 65 | €29,067 | €36,436 | +€7,369 | +25.4% |
| Non-recurring financial charges | 66B | - | €1,821,929 | +€1.8m | |
| Profit (loss) for the period before taxes | 9903 | €492,839 | €182,344 | -€310,495 | -63.0% |
| Profit (loss) for the period | 9904 | €492,839 | €182,344 | -€310,495 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €492,839 | €182,344 | -€310,495 | -63.0% |
Next steps
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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 7 November 2026 via checked.be.