LIJSTER 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.
LIJSTER CONSULTING
Largest movements
- Tangible fixed assets -€94,558
down €94,558 (-93.3%), from €101,360 to €6,802
of which Land and buildings: -€90,023
- Receivables within one year +€13,960
up €13,960 (+92.6%), from €15,080 to €29,040
of which Trade receivables: +€14,520
- Reserves -€89,326
down €89,326 (-42.4%), from €210,743 to €121,417
- Tax, wage and social debts +€21,292
up €21,292 (+7,804%), from €273 to €21,565
- Debts after one year -€8,152
no longer reported in 2025 (was €8,152)
- Current portion of long-term debt -€4,015
no longer reported in 2025 (was €4,015)
- Gross operating margin +€11,771
up €11,771 (+13.4%), from €87,640 to €99,411
- Depreciation -€10,625
down €10,625 (-64.4%), from €16,508 to €5,883
- Taxes +€5,841
up €5,841 (+33.5%), from €17,436 to €23,277
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 | €233,784 | €152,079 | -€81,705 | -34.9% |
| Fixed assets | 21/28 | €101,360 | €6,802 | -€94,558 | -93.3% |
| Tangible fixed assets | 22/27 | €101,360 | €6,802 | -€94,558 | -93.3% |
| Land and buildings | 22 | €90,023 | - | -€90,023 | |
| Plant, machinery and equipment | 23 | €7,561 | €5,132 | -€2,430 | -32.1% |
| Furniture and vehicles | 24 | €3,776 | €1,670 | -€2,106 | -55.8% |
| Current assets | 29/58 | €132,424 | €145,277 | +€12,853 | +9.7% |
| Amounts receivable within one year | 40/41 | €15,080 | €29,040 | +€13,960 | +92.6% |
| Trade receivables | 40 | €14,520 | €29,040 | +€14,520 | +100% |
| Other amounts receivable | 41 | €560 | - | -€560 | |
| Cash at bank and in hand | 54/58 | €116,311 | €116,237 | -€74 | -0.1% |
| Deferred charges and accrued income | 490/1 | €1,033 | - | -€1,033 | |
| Total equity and liabilities | 10/49 | €233,784 | €152,079 | -€81,705 | -34.9% |
| Equity | 10/15 | €216,943 | €127,617 | -€89,326 | -41.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €210,743 | €121,417 | -€89,326 | -42.4% |
| Distributable reserves | 133 | €210,743 | €121,417 | -€89,326 | -42.4% |
| Amounts payable | 17/49 | €16,841 | €24,462 | +€7,621 | +45.3% |
| Amounts payable after more than one year | 17 | €8,152 | - | -€8,152 | |
| Financial debts | 170/4 | €8,152 | - | -€8,152 | |
| Amounts payable within one year | 42/48 | €8,689 | €24,462 | +€15,773 | +182% |
| Current portion of amounts payable after more than one year | 42 | €4,015 | - | -€4,015 | |
| Trade debts | 44 | €1,200 | €356 | -€845 | -70.4% |
| Suppliers | 440/4 | €1,200 | €356 | -€845 | -70.4% |
| Taxes, remuneration and social security | 45 | €273 | €21,565 | +€21,292 | +7,804% |
| Taxes | 450/3 | €273 | €21,565 | +€21,292 | +7,804% |
| Other amounts payable | 47/48 | €3,201 | €2,541 | -€660 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,508 | €5,883 | -€10,625 | -64.4% |
| Other operating charges | 640/8 | €4,997 | €4,616 | -€381 | -7.6% |
| Gross operating margin | 9900 | €87,640 | €99,411 | +€11,771 | +13.4% |
| Operating profit (loss) | 9901 | €66,134 | €88,912 | +€22,778 | +34.4% |
| Financial income | 75/76B | €467 | €489 | +€21 | +4.6% |
| Recurring financial income | 75 | €467 | €489 | +€21 | +4.6% |
| Financial charges | 65/66B | €835 | €786 | -€49 | -5.8% |
| Recurring financial charges | 65 | €835 | €786 | -€49 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €65,767 | €88,615 | +€22,848 | +34.7% |
| Income taxes | 67/77 | €17,436 | €23,277 | +€5,841 | +33.5% |
| Profit (loss) for the period | 9904 | €48,331 | €65,338 | +€17,007 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,331 | €65,338 | +€17,007 | +35.2% |
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.