LIEVENS 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.
LIEVENS CONSULTING
Largest movements
- Tangible fixed assets -€18,296
down €18,296 (-3.3%), from €558,269 to €539,973
of which Land and buildings: -€15,694
- Receivables within one year +€16,791
up €16,791 (+67.7%), from €24,811 to €41,602
of which Trade receivables: +€17,563
- Debts after one year -€23,935
down €23,935 (-7.0%), from €343,570 to €319,635
- Reserves +€14,673
up €14,673 (+6.5%), from €226,578 to €241,251
- Gross operating margin -€8,711
down €8,711 (-6.9%), from €126,439 to €117,728
- Staff costs -€8,540
down €8,540 (-13.5%), from €63,273 to €54,733
- Financial charges -€3,331
down €3,331 (-17.3%), from €19,308 to €15,977
- Other operating charges +€2,168
up €2,168 (+178%), from €1,221 to €3,389
- Depreciation -€1,567
down €1,567 (-6.7%), from €23,474 to €21,907
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 | €645,005 | €638,808 | -€6,197 | -1.0% |
| Fixed assets | 21/28 | €558,274 | €539,978 | -€18,296 | -3.3% |
| Tangible fixed assets | 22/27 | €558,269 | €539,973 | -€18,296 | -3.3% |
| Land and buildings | 22 | €545,381 | €529,687 | -€15,694 | -2.9% |
| Plant, machinery and equipment | 23 | €511 | €1,427 | +€916 | +179% |
| Furniture and vehicles | 24 | €9,674 | €6,926 | -€2,747 | -28.4% |
| Other tangible fixed assets | 26 | €2,703 | €1,933 | -€771 | -28.5% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €86,732 | €98,830 | +€12,099 | +13.9% |
| Amounts receivable within one year | 40/41 | €24,811 | €41,602 | +€16,791 | +67.7% |
| Trade receivables | 40 | €17,243 | €34,805 | +€17,563 | +102% |
| Other amounts receivable | 41 | €7,569 | €6,797 | -€771 | -10.2% |
| Cash at bank and in hand | 54/58 | €57,064 | €53,240 | -€3,824 | -6.7% |
| Deferred charges and accrued income | 490/1 | €4,857 | €3,988 | -€869 | -17.9% |
| Total equity and liabilities | 10/49 | €645,005 | €638,808 | -€6,197 | -1.0% |
| Equity | 10/15 | €245,178 | €259,851 | +€14,673 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €226,578 | €241,251 | +€14,673 | +6.5% |
| Distributable reserves | 133 | €226,578 | €241,251 | +€14,673 | +6.5% |
| Amounts payable | 17/49 | €399,827 | €378,957 | -€20,870 | -5.2% |
| Amounts payable after more than one year | 17 | €343,570 | €319,635 | -€23,935 | -7.0% |
| Financial debts | 170/4 | €343,570 | €319,635 | -€23,935 | -7.0% |
| Amounts payable within one year | 42/48 | €55,440 | €57,674 | +€2,234 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €23,125 | €24,935 | +€1,810 | +7.8% |
| Trade debts | 44 | €7,594 | €4,453 | -€3,141 | -41.4% |
| Suppliers | 440/4 | €7,594 | €4,453 | -€3,141 | -41.4% |
| Taxes, remuneration and social security | 45 | €13,771 | €16,123 | +€2,352 | +17.1% |
| Taxes | 450/3 | €4,196 | €5,433 | +€1,237 | +29.5% |
| Remuneration and social security | 454/9 | €9,576 | €10,691 | +€1,115 | +11.6% |
| Other amounts payable | 47/48 | €10,950 | €12,163 | +€1,213 | +11.1% |
| Accrued charges and deferred income | 492/3 | €817 | €1,648 | +€831 | +102% |
| Remuneration, social security and pensions | 62 | €63,273 | €54,733 | -€8,540 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,474 | €21,907 | -€1,567 | -6.7% |
| Other operating charges | 640/8 | €1,221 | €3,389 | +€2,168 | +178% |
| Gross operating margin | 9900 | €126,439 | €117,728 | -€8,711 | -6.9% |
| Operating profit (loss) | 9901 | €38,471 | €37,699 | -€772 | -2.0% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €19,308 | €15,977 | -€3,331 | -17.3% |
| Recurring financial charges | 65 | €19,308 | €15,977 | -€3,331 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €19,166 | €21,722 | +€2,556 | +13.3% |
| Income taxes | 67/77 | €6,168 | €7,049 | +€881 | +14.3% |
| Profit (loss) for the period | 9904 | €12,998 | €14,673 | +€1,675 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,998 | €14,673 | +€1,675 | +12.9% |
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 28 October 2026 via checked.be.