LHU 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.
LHU Consulting
Largest movements
- Receivables within one year -€8,805
no longer reported in 2025 (was €8,805)
of which Other amounts receivable: -€8,805
- Tangible fixed assets -€4,000
down €4,000 (-31.3%), from €12,792 to €8,792
of which Other tangible fixed assets: -€3,778
- Cash -€1,416
down €1,416 (-6.9%), from €20,383 to €18,967
mainly Net result for the year (-€9,299) and Other debts (-€8,074)
- Profit (loss) carried forward -€9,299
down €9,299, from €5,668 to -€3,631
- Other debts -€8,074
down €8,074 (-51.3%), from €15,750 to €7,676
- Provisions +€3,250
new in 2025: €3,250
- Taxes +€1,000
no longer reported in 2025 (was -€1,000)
- Depreciation -€863
down €863 (-17.7%), from €4,862 to €4,000
- Gross operating margin -€638
down €638 (-15.2%), from -€4,207 to -€4,845
- Financial income -€516
no longer reported in 2025 (was €516)
- Financial charges -€96
down €96 (-67.5%), from €143 to €46
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 | €41,980 | €27,759 | -€14,221 | -33.9% |
| Fixed assets | 21/28 | €12,792 | €8,792 | -€4,000 | -31.3% |
| Tangible fixed assets | 22/27 | €12,792 | €8,792 | -€4,000 | -31.3% |
| Furniture and vehicles | 24 | €222 | - | -€222 | |
| Other tangible fixed assets | 26 | €12,570 | €8,792 | -€3,778 | -30.1% |
| Current assets | 29/58 | €29,189 | €18,967 | -€10,221 | -35.0% |
| Amounts receivable within one year | 40/41 | €8,805 | - | -€8,805 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,805 | - | -€8,805 | |
| Cash at bank and in hand | 54/58 | €20,383 | €18,967 | -€1,416 | -6.9% |
| Total equity and liabilities | 10/49 | €41,980 | €27,759 | -€14,221 | -33.9% |
| Equity | 10/15 | €26,128 | €16,829 | -€9,299 | -35.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,668 | -€3,631 | -€9,299 | |
| Provisions and deferred taxes | 16 | - | €3,250 | +€3,250 | |
| Provisions for liabilities and charges | 160/5 | - | €3,250 | +€3,250 | |
| Taxes | 161 | - | €3,250 | +€3,250 | |
| Amounts payable | 17/49 | €15,852 | €7,680 | -€8,172 | -51.6% |
| Amounts payable within one year | 42/48 | €15,852 | €7,680 | -€8,172 | -51.6% |
| Taxes, remuneration and social security | 45 | €102 | €4 | -€98 | -96.2% |
| Taxes | 450/3 | €102 | €4 | -€98 | -96.2% |
| Other amounts payable | 47/48 | €15,750 | €7,676 | -€8,074 | -51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,862 | €4,000 | -€863 | -17.7% |
| Other operating charges | 640/8 | €408 | €408 | -€1 | -0.2% |
| Gross operating margin | 9900 | -€4,207 | -€4,845 | -€638 | -15.2% |
| Operating profit (loss) | 9901 | -€9,478 | -€9,253 | +€225 | +2.4% |
| Financial income | 75/76B | €516 | - | -€516 | |
| Recurring financial income | 75 | €516 | - | -€516 | |
| Financial charges | 65/66B | €143 | €46 | -€96 | -67.5% |
| Recurring financial charges | 65 | €143 | €46 | -€96 | -67.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,104 | -€9,299 | -€195 | -2.1% |
| Income taxes | 67/77 | -€1,000 | - | +€1,000 | |
| Profit (loss) for the period | 9904 | -€8,104 | -€9,299 | -€1,195 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,104 | -€9,299 | -€1,195 | -14.7% |
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 13 October 2026 via checked.be.