LESUISSE ENGINEERING CONSULTANCY: 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.
LESUISSE ENGINEERING CONSULTANCY
Largest movements
- Cash +€79,738
up €79,738 (+140%), from €56,815 to €136,553
mainly Net result for the year (+€64,001) and Other debts (+€42,036)
- Receivables within one year -€15,836
down €15,836 (-53.2%), from €29,775 to €13,939
- Tangible fixed assets +€4,156
new in 2025: €4,156
of which Plant, machinery and equipment: +€2,495
- Other debts +€42,036
up €42,036 (+387,788%), from €11 to €42,047
- Tax, wage and social debts +€14,740
up €14,740 (+66.0%), from €22,335 to €37,075
- Profit (loss) carried forward +€10,642
up €10,642 (+17.0%), from €62,706 to €73,348
- Gross operating margin +€1,919
up €1,919 (+2.4%), from €80,122 to €82,041
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 | €87,113 | €154,730 | +€67,616 | +77.6% |
| Fixed assets | 21/28 | - | €4,156 | +€4,156 | |
| Tangible fixed assets | 22/27 | - | €4,156 | +€4,156 | |
| Plant, machinery and equipment | 23 | - | €2,495 | +€2,495 | |
| Furniture and vehicles | 24 | - | €1,661 | +€1,661 | |
| Current assets | 29/58 | €87,113 | €150,574 | +€63,461 | +72.8% |
| Amounts receivable within one year | 40/41 | €29,775 | €13,939 | -€15,836 | -53.2% |
| Trade receivables | 40 | €29,775 | €13,939 | -€15,836 | -53.2% |
| Cash at bank and in hand | 54/58 | €56,815 | €136,553 | +€79,738 | +140% |
| Deferred charges and accrued income | 490/1 | €523 | €82 | -€441 | -84.3% |
| Total equity and liabilities | 10/49 | €87,113 | €154,730 | +€67,616 | +77.6% |
| Equity | 10/15 | €63,706 | €74,348 | +€10,642 | +16.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,706 | €73,348 | +€10,642 | +17.0% |
| Amounts payable | 17/49 | €23,407 | €80,382 | +€56,974 | +243% |
| Amounts payable within one year | 42/48 | €23,407 | €80,382 | +€56,974 | +243% |
| Trade debts | 44 | €1,061 | €1,259 | +€198 | +18.7% |
| Suppliers | 440/4 | €1,061 | €1,259 | +€198 | +18.7% |
| Taxes, remuneration and social security | 45 | €22,335 | €37,075 | +€14,740 | +66.0% |
| Taxes | 450/3 | €22,335 | €37,075 | +€14,740 | +66.0% |
| Other amounts payable | 47/48 | €11 | €42,047 | +€42,036 | +387,788% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €538 | +€538 | |
| Other operating charges | 640/8 | €146 | €114 | -€31 | -21.4% |
| Gross operating margin | 9900 | €80,122 | €82,041 | +€1,919 | +2.4% |
| Operating profit (loss) | 9901 | €79,976 | €81,388 | +€1,412 | +1.8% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €944 | €616 | -€328 | -34.8% |
| Recurring financial charges | 65 | €944 | €616 | -€328 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €79,036 | €80,772 | +€1,736 | +2.2% |
| Income taxes | 67/77 | €16,331 | €16,771 | +€441 | +2.7% |
| Profit (loss) for the period | 9904 | €62,706 | €64,001 | +€1,295 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,706 | €64,001 | +€1,295 | +2.1% |
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 28 October 2026 via checked.be.