LIFE SCIENCES CONSULTING: what changed
Two fiscal 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.
LIFE SCIENCES CONSULTING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€11,285
new in 2024: €11,285
- Tax, wage and social debts -€9,650
down €9,650 (-60.5%), from €15,938 to €6,288
- Short-term financial debts -€2,138
down €2,138 (-89.9%), from €2,378 to €240
- Trade debts -€1,621
down €1,621 (-85.8%), from €1,890 to €268
- Gross operating margin +€4,501
up €4,501, from -€1,030 to €3,471
- Taxes +€1,639
up €1,639 (+575.5%), from €285 to €1,923
- Depreciation -€1,212
down €1,212 (-69.4%), from €1,748 to €535
- Financial income +€869
up €869 (+26.2%), from €3,313 to €4,182
- Financial charges -€843
down €843 (-57.0%), from €1,478 to €636
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,270 | €160,466 | -€804 | -0.5% |
| Fixed assets | 21/28 | €9,711 | €10,126 | +€415 | +4.3% |
| Tangible fixed assets | 22/27 | €6,611 | €7,026 | +€415 | +6.3% |
| Plant, machinery and equipment | 23 | €491 | €285 | -€206 | -42.0% |
| Furniture and vehicles | 24 | €6,120 | €6,741 | +€621 | +10.1% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €151,558 | €150,340 | -€1,218 | -0.8% |
| Amounts receivable within one year | 40/41 | €141,106 | €139,580 | -€1,526 | -1.1% |
| Trade receivables | 40 | - | €3,000 | +€3,000 | |
| Other amounts receivable | 41 | €141,106 | €136,580 | -€4,526 | -3.2% |
| Current investments | 50/53 | €4,853 | €4,853 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,599 | €5,907 | +€308 | +5.5% |
| Total equity and liabilities | 10/49 | €161,270 | €160,466 | -€804 | -0.5% |
| Equity | 10/15 | €141,064 | €142,385 | +€1,321 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €134,864 | €136,185 | +€1,321 | +1.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €134,864 | €136,185 | +€1,321 | +1.0% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €20,206 | €18,082 | -€2,124 | -10.5% |
| Amounts payable within one year | 42/48 | €20,206 | €18,082 | -€2,124 | -10.5% |
| Financial debts | 43 | €2,378 | €240 | -€2,138 | -89.9% |
| Credit institutions | 430/8 | €2,378 | €240 | -€2,138 | -89.9% |
| Trade debts | 44 | €1,890 | €268 | -€1,621 | -85.8% |
| Suppliers | 440/4 | €1,890 | €268 | -€1,621 | -85.8% |
| Taxes, remuneration and social security | 45 | €15,938 | €6,288 | -€9,650 | -60.5% |
| Taxes | 450/3 | €15,938 | €6,288 | -€9,650 | -60.5% |
| Other amounts payable | 47/48 | - | €11,285 | +€11,285 | |
| Non-recurring operating income | 76A | €1,167 | €300 | -€867 | -74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,748 | €535 | -€1,212 | -69.4% |
| Other operating charges | 640/8 | €417 | €630 | +€212 | +50.8% |
| Non-recurring operating charges | 66A | €0 | €2,608 | +€2,608 | |
| Gross operating margin | 9900 | -€1,030 | €3,471 | +€4,501 | |
| Operating profit (loss) | 9901 | -€3,195 | -€302 | +€2,893 | +90.6% |
| Financial income | 75/76B | €3,313 | €4,182 | +€869 | +26.2% |
| Recurring financial income | 75 | €3,313 | €4,182 | +€869 | +26.2% |
| Financial charges | 65/66B | €1,478 | €636 | -€843 | -57.0% |
| Recurring financial charges | 65 | €1,478 | €636 | -€843 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,361 | €3,244 | +€4,605 | |
| Transfer from deferred taxes | 780 | €1,798 | €0 | -€1,798 | -100.0% |
| Income taxes | 67/77 | €285 | €1,923 | +€1,639 | +575.5% |
| Profit (loss) for the period | 9904 | €153 | €1,321 | +€1,168 | +765.1% |
| Profit (loss) for the period to be appropriated | 9905 | €153 | €1,321 | +€1,168 | +765.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.