LIH CONSULT: 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.
LIH CONSULT
Largest movements
- Cash +€48,947
up €48,947 (+47.2%), from €103,737 to €152,684
mainly Net result for the year (+€62,683) and Depreciation (+€22,847)
- Current investments +€30,000
up €30,000 (+100%), from €30,000 to €60,000
- Intangible fixed assets -€11,333
down €11,333 (-25.0%), from €45,333 to €34,000
- Tangible fixed assets -€5,502
down €5,502 (-3.3%), from €168,488 to €162,986
of which Land and buildings: -€10,782
- Reserves +€62,683
up €62,683 (+101%), from €62,170 to €124,853
- Tax, wage and social debts +€16,604
up €16,604 (+545%), from €3,048 to €19,651
- Debts after one year -€11,015
down €11,015 (-8.8%), from €125,839 to €114,824
- Turnover -€140,124
no longer reported in 2025 (was €140,124)
- Purchases and services -€103,147
no longer reported in 2025 (was €103,147)
- Gross operating margin +€68,019
up €68,019 (+114%), from €59,603 to €127,622
- Taxes +€22,782
up €22,782 (+276%), from €8,244 to €31,026
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 | €381,884 | €449,065 | +€67,180 | +17.6% |
| Fixed assets | 21/28 | €223,022 | €206,186 | -€16,835 | -7.5% |
| Intangible fixed assets | 21 | €45,333 | €34,000 | -€11,333 | -25.0% |
| Tangible fixed assets | 22/27 | €168,488 | €162,986 | -€5,502 | -3.3% |
| Land and buildings | 22 | €168,488 | €157,706 | -€10,782 | -6.4% |
| Plant, machinery and equipment | 23 | - | €5,280 | +€5,280 | |
| Financial fixed assets | 28 | €9,200 | €9,200 | = | 0.0% |
| Current assets | 29/58 | €158,863 | €242,878 | +€84,016 | +52.9% |
| Amounts receivable within one year | 40/41 | €16,274 | €20,687 | +€4,413 | +27.1% |
| Trade receivables | 40 | €11,314 | €15,791 | +€4,477 | +39.6% |
| Other amounts receivable | 41 | €4,961 | €4,897 | -€64 | -1.3% |
| Current investments | 50/53 | €30,000 | €60,000 | +€30,000 | +100% |
| Cash at bank and in hand | 54/58 | €103,737 | €152,684 | +€48,947 | +47.2% |
| Deferred charges and accrued income | 490/1 | €8,851 | €9,507 | +€656 | +7.4% |
| Total equity and liabilities | 10/49 | €381,884 | €449,065 | +€67,180 | +17.6% |
| Equity | 10/15 | €162,170 | €224,853 | +€62,683 | +38.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €62,170 | €124,853 | +€62,683 | +101% |
| Distributable reserves | 133 | €62,170 | €124,853 | +€62,683 | +101% |
| Amounts payable | 17/49 | €219,714 | €224,212 | +€4,498 | +2.0% |
| Amounts payable after more than one year | 17 | €125,839 | €114,824 | -€11,015 | -8.8% |
| Financial debts | 170/4 | €125,839 | €114,824 | -€11,015 | -8.8% |
| Amounts payable within one year | 42/48 | €88,460 | €104,089 | +€15,629 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €10,744 | €11,015 | +€271 | +2.5% |
| Trade debts | 44 | €686 | €281 | -€405 | -59.0% |
| Suppliers | 440/4 | €686 | €281 | -€405 | -59.0% |
| Taxes, remuneration and social security | 45 | €3,048 | €19,651 | +€16,604 | +545% |
| Taxes | 450/3 | €3,048 | €19,651 | +€16,604 | +545% |
| Other amounts payable | 47/48 | €73,982 | €73,141 | -€841 | -1.1% |
| Accrued charges and deferred income | 492/3 | €5,415 | €5,298 | -€116 | -2.1% |
| Turnover | 70 | €140,124 | - | -€140,124 | |
| Goods, raw materials, services and sundry goods | 60/61 | €103,147 | - | -€103,147 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,115 | €22,847 | +€731 | +3.3% |
| Other operating charges | 640/8 | €1,613 | €1,937 | +€324 | +20.1% |
| Gross operating margin | 9900 | €59,603 | €127,622 | +€68,019 | +114% |
| Operating profit (loss) | 9901 | €35,874 | €102,838 | +€66,964 | +187% |
| Financial income | 75/76B | €1,980 | €990 | -€990 | -50.0% |
| Recurring financial income | 75 | €1,980 | €990 | -€990 | -50.0% |
| Financial charges | 65/66B | €10,621 | €10,119 | -€502 | -4.7% |
| Recurring financial charges | 65 | €10,621 | €10,119 | -€502 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €27,233 | €93,709 | +€66,476 | +244% |
| Income taxes | 67/77 | €8,244 | €31,026 | +€22,782 | +276% |
| Profit (loss) for the period | 9904 | €18,989 | €62,683 | +€43,694 | +230% |
| Profit (loss) for the period to be appropriated | 9905 | €18,989 | €62,683 | +€43,694 | +230% |
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 16 October 2026 via checked.be.