Liekens 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.
Liekens Consulting
Largest movements
- Receivables after one year +€30,000
new in 2025: €30,000
- Receivables within one year +€14,756
up €14,756 (+125%), from €11,798 to €26,553
- Cash -€1,026
down €1,026 (-2.7%), from €37,700 to €36,675
mainly Receivables after one year (-€30,000) and Receivables within one year (-€14,756)
- Reserves +€41,111
up €41,111 (+138%), from €29,734 to €70,845
- Tax, wage and social debts +€2,910
up €2,910 (+16.5%), from €17,654 to €20,564
- Trade debts -€1,313
down €1,313 (-33.3%), from €3,946 to €2,633
- Gross operating margin +€14,777
up €14,777 (+38.6%), from €38,237 to €53,014
- Taxes +€3,278
up €3,278 (+39.9%), from €8,220 to €11,498
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 | €53,334 | €96,043 | +€42,709 | +80.1% |
| Fixed assets | 21/28 | €2,917 | €2,289 | -€628 | -21.5% |
| Tangible fixed assets | 22/27 | €2,917 | €2,289 | -€628 | -21.5% |
| Plant, machinery and equipment | 23 | €1,722 | €1,348 | -€374 | -21.7% |
| Furniture and vehicles | 24 | €1,195 | €941 | -€253 | -21.2% |
| Current assets | 29/58 | €50,417 | €93,753 | +€43,336 | +86.0% |
| Amounts receivable after more than one year | 29 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 291 | - | €30,000 | +€30,000 | |
| Amounts receivable within one year | 40/41 | €11,798 | €26,553 | +€14,756 | +125% |
| Trade receivables | 40 | €11,798 | €26,553 | +€14,756 | +125% |
| Cash at bank and in hand | 54/58 | €37,700 | €36,675 | -€1,026 | -2.7% |
| Deferred charges and accrued income | 490/1 | €919 | €525 | -€394 | -42.9% |
| Total equity and liabilities | 10/49 | €53,334 | €96,043 | +€42,709 | +80.1% |
| Equity | 10/15 | €31,734 | €72,845 | +€41,111 | +130% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €29,734 | €70,845 | +€41,111 | +138% |
| Distributable reserves | 133 | €29,734 | €70,845 | +€41,111 | +138% |
| Amounts payable | 17/49 | €21,600 | €23,198 | +€1,597 | +7.4% |
| Amounts payable within one year | 42/48 | €21,600 | €23,198 | +€1,597 | +7.4% |
| Trade debts | 44 | €3,946 | €2,633 | -€1,313 | -33.3% |
| Suppliers | 440/4 | €3,946 | €2,633 | -€1,313 | -33.3% |
| Taxes, remuneration and social security | 45 | €17,654 | €20,564 | +€2,910 | +16.5% |
| Taxes | 450/3 | €17,654 | €20,564 | +€2,910 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €221 | €628 | +€406 | +184% |
| Other operating charges | 640/8 | €53 | €226 | +€173 | +326% |
| Gross operating margin | 9900 | €38,237 | €53,014 | +€14,777 | +38.6% |
| Operating profit (loss) | 9901 | €37,963 | €52,160 | +€14,197 | +37.4% |
| Financial income | 75/76B | - | €525 | +€525 | |
| Recurring financial income | 75 | - | €525 | +€525 | |
| Financial charges | 65/66B | €9 | €76 | +€67 | +732% |
| Recurring financial charges | 65 | €9 | €76 | +€67 | +732% |
| Profit (loss) for the period before taxes | 9903 | €37,954 | €52,610 | +€14,656 | +38.6% |
| Income taxes | 67/77 | €8,220 | €11,498 | +€3,278 | +39.9% |
| Profit (loss) for the period | 9904 | €29,734 | €41,111 | +€11,378 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,734 | €41,111 | +€11,378 | +38.3% |
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 22 October 2026 via checked.be.