LKNS 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.
LKNS Consulting
Largest movements
- Cash +€60,576
up €60,576 (+90.6%), from €66,845 to €127,421
mainly Net result for the year (+€62,172) and Depreciation (+€13,806)
- Tangible fixed assets -€10,215
down €10,215 (-19.9%), from €51,406 to €41,191
of which Furniture and vehicles: -€12,848
- Receivables within one year +€2,263
up €2,263 (+7.2%), from €31,617 to €33,880
- Reserves +€62,172
up €62,172 (+85.0%), from €73,138 to €135,310
- Debts after one year -€11,655
down €11,655 (-33.9%), from €34,386 to €22,731
- Other debts +€2,549
up €2,549 (+130%), from €1,955 to €4,503
- Depreciation -€1,686
down €1,686 (-10.9%), from €15,493 to €13,806
- Gross operating margin +€1,670
up €1,670 (+1.8%), from €93,028 to €94,698
- Taxes +€1,054
up €1,054 (+6.8%), from €15,475 to €16,529
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 | €153,735 | €206,485 | +€52,750 | +34.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €51,406 | €41,191 | -€10,215 | -19.9% |
| Tangible fixed assets | 22/27 | €51,406 | €41,191 | -€10,215 | -19.9% |
| Plant, machinery and equipment | 23 | €1,966 | €1,470 | -€496 | -25.2% |
| Furniture and vehicles | 24 | €49,440 | €36,592 | -€12,848 | -26.0% |
| Leasing and similar rights | 25 | - | €3,129 | +€3,129 | |
| Current assets | 29/58 | €102,329 | €165,294 | +€62,965 | +61.5% |
| Amounts receivable within one year | 40/41 | €31,617 | €33,880 | +€2,263 | +7.2% |
| Trade receivables | 40 | €31,617 | €33,880 | +€2,263 | +7.2% |
| Cash at bank and in hand | 54/58 | €66,845 | €127,421 | +€60,576 | +90.6% |
| Deferred charges and accrued income | 490/1 | €3,867 | €3,993 | +€126 | +3.3% |
| Total equity and liabilities | 10/49 | €153,735 | €206,485 | +€52,750 | +34.3% |
| Equity | 10/15 | €74,138 | €136,310 | +€62,172 | +83.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €73,138 | €135,310 | +€62,172 | +85.0% |
| Distributable reserves | 133 | €73,138 | €135,310 | +€62,172 | +85.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €79,597 | €70,175 | -€9,422 | -11.8% |
| Amounts payable after more than one year | 17 | €34,386 | €22,731 | -€11,655 | -33.9% |
| Financial debts | 170/4 | €34,386 | €22,731 | -€11,655 | -33.9% |
| Amounts payable within one year | 42/48 | €43,921 | €47,200 | +€3,278 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €11,158 | €11,655 | +€497 | +4.4% |
| Trade debts | 44 | €1,389 | €0 | -€1,389 | -100% |
| Suppliers | 440/4 | €1,389 | €0 | -€1,389 | -100% |
| Taxes, remuneration and social security | 45 | €29,420 | €31,042 | +€1,622 | +5.5% |
| Taxes | 450/3 | €29,420 | €31,042 | +€1,622 | +5.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,955 | €4,503 | +€2,549 | +130% |
| Accrued charges and deferred income | 492/3 | €1,290 | €244 | -€1,046 | -81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,493 | €13,806 | -€1,686 | -10.9% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €93,028 | €94,698 | +€1,670 | +1.8% |
| Operating profit (loss) | 9901 | €77,418 | €80,772 | +€3,354 | +4.3% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €3,015 | €2,090 | -€924 | -30.7% |
| Recurring financial charges | 65 | €3,015 | €2,090 | -€924 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €74,403 | €78,701 | +€4,298 | +5.8% |
| Income taxes | 67/77 | €15,475 | €16,529 | +€1,054 | +6.8% |
| Profit (loss) for the period | 9904 | €58,928 | €62,172 | +€3,245 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,928 | €62,172 | +€3,245 | +5.5% |
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 27 October 2026 via checked.be.