Lio 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.
Lio Consulting
Largest movements
- Tangible fixed assets -€4,967
down €4,967 (-14.8%), from €33,541 to €28,573
of which Other tangible fixed assets: -€3,644
- Receivables within one year +€3,425
up €3,425 (+13.3%), from €25,671 to €29,096
of which Trade receivables: +€4,447
- Deferred charges and accrued income +€1,484
up €1,484 (+34.7%), from €4,274 to €5,758
- Other debts +€21,587
up €21,587 (+2513.0%), from €859 to €22,446
- Tax, wage and social debts -€15,687
down €15,687 (-63.2%), from €24,839 to €9,152
- Reserves -€4,804
down €4,804 (-8.3%), from €58,088 to €53,285
- Accrued charges and deferred income -€2,184
down €2,184 (-81.5%), from €2,679 to €495
- Gross operating margin +€21,722
up €21,722 (+158.6%), from €13,697 to €35,419
- Taxes +€3,674
up €3,674 (+104.0%), from €3,534 to €7,208
- Financial charges +€1,313
up €1,313 (+675.4%), from €194 to €1,508
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.
Cash bridge derived
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 | €91,882 | €91,507 | -€375 | -0.4% |
| Fixed assets | 21/28 | €33,691 | €28,723 | -€4,967 | -14.7% |
| Tangible fixed assets | 22/27 | €33,541 | €28,573 | -€4,967 | -14.8% |
| Plant, machinery and equipment | 23 | €1,479 | €1,292 | -€186 | -12.6% |
| Furniture and vehicles | 24 | €3,465 | €2,328 | -€1,137 | -32.8% |
| Other tangible fixed assets | 26 | €28,597 | €24,954 | -€3,644 | -12.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €58,192 | €62,784 | +€4,592 | +7.9% |
| Amounts receivable within one year | 40/41 | €25,671 | €29,096 | +€3,425 | +13.3% |
| Trade receivables | 40 | €24,357 | €28,804 | +€4,447 | +18.3% |
| Other amounts receivable | 41 | €1,313 | €292 | -€1,021 | -77.8% |
| Cash at bank and in hand | 54/58 | €28,247 | €27,930 | -€317 | -1.1% |
| Deferred charges and accrued income | 490/1 | €4,274 | €5,758 | +€1,484 | +34.7% |
| Total equity and liabilities | 10/49 | €91,882 | €91,507 | -€375 | -0.4% |
| Equity | 10/15 | €61,088 | €56,285 | -€4,804 | -7.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,088 | €53,285 | -€4,804 | -8.3% |
| Distributable reserves | 133 | €58,088 | €53,285 | -€4,804 | -8.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,794 | €35,223 | +€4,429 | +14.4% |
| Amounts payable within one year | 42/48 | €28,115 | €34,728 | +€6,613 | +23.5% |
| Trade debts | 44 | €2,417 | €3,130 | +€713 | +29.5% |
| Suppliers | 440/4 | €2,417 | €3,130 | +€713 | +29.5% |
| Taxes, remuneration and social security | 45 | €24,839 | €9,152 | -€15,687 | -63.2% |
| Taxes | 450/3 | €24,839 | €9,152 | -€15,687 | -63.2% |
| Other amounts payable | 47/48 | €859 | €22,446 | +€21,587 | +2513.0% |
| Accrued charges and deferred income | 492/3 | €2,679 | €495 | -€2,184 | -81.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,974 | €4,967 | -€7 | -0.1% |
| Other operating charges | 640/8 | €493 | €706 | +€213 | +43.2% |
| Gross operating margin | 9900 | €13,697 | €35,419 | +€21,722 | +158.6% |
| Operating profit (loss) | 9901 | €8,230 | €29,745 | +€21,515 | +261.4% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Financial charges | 65/66B | €194 | €1,508 | +€1,313 | +675.4% |
| Recurring financial charges | 65 | €194 | €1,508 | +€1,313 | +675.4% |
| Profit (loss) for the period before taxes | 9903 | €8,040 | €28,237 | +€20,197 | +251.2% |
| Income taxes | 67/77 | €3,534 | €7,208 | +€3,674 | +104.0% |
| Profit (loss) for the period | 9904 | €4,506 | €21,029 | +€16,523 | +366.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,506 | €21,029 | +€16,523 | +366.7% |
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 10 October 2026 via checked.be.