LN Consultancy: 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.
LN Consultancy
Largest movements
- Cash +€55,427
up €55,427 (+118.1%), from €46,923 to €102,349
mainly Net result for the year (+€47,983) and Trade debts (+€4,686)
- Profit (loss) carried forward +€47,983
up €47,983 (+184.0%), from €26,080 to €74,063
- Trade debts +€4,686
up €4,686 (+451.1%), from €1,039 to €5,725
- Tax, wage and social debts +€2,758
up €2,758 (+15.9%), from €17,304 to €20,062
- Gross operating margin +€28,663
up €28,663 (+81.5%), from €35,158 to €63,820
- Taxes +€6,515
up €6,515 (+98.2%), from €6,636 to €13,151
- Staff costs +€2,330
new in 2025: €2,330
- Other operating charges -€2,215
down €2,215 (-91.5%), from €2,420 to €205
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 | €46,923 | €102,349 | +€55,427 | +118.1% |
| Current assets | 29/58 | €46,923 | €102,349 | +€55,427 | +118.1% |
| Cash at bank and in hand | 54/58 | €46,923 | €102,349 | +€55,427 | +118.1% |
| Total equity and liabilities | 10/49 | €46,923 | €102,349 | +€55,427 | +118.1% |
| Equity | 10/15 | €28,580 | €76,563 | +€47,983 | +167.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,080 | €74,063 | +€47,983 | +184.0% |
| Amounts payable | 17/49 | €18,342 | €25,786 | +€7,444 | +40.6% |
| Amounts payable within one year | 42/48 | €18,342 | €25,786 | +€7,444 | +40.6% |
| Trade debts | 44 | €1,039 | €5,725 | +€4,686 | +451.1% |
| Suppliers | 440/4 | €1,039 | €5,725 | +€4,686 | +451.1% |
| Taxes, remuneration and social security | 45 | €17,304 | €20,062 | +€2,758 | +15.9% |
| Taxes | 450/3 | €17,304 | €20,062 | +€2,758 | +15.9% |
| Remuneration, social security and pensions | 62 | - | €2,330 | +€2,330 | |
| Other operating charges | 640/8 | €2,420 | €205 | -€2,215 | -91.5% |
| Gross operating margin | 9900 | €35,158 | €63,820 | +€28,663 | +81.5% |
| Operating profit (loss) | 9901 | €32,738 | €61,285 | +€28,548 | +87.2% |
| Financial charges | 65/66B | €22 | €151 | +€130 | +603.5% |
| Recurring financial charges | 65 | €22 | €151 | +€130 | +603.5% |
| Profit (loss) for the period before taxes | 9903 | €32,716 | €61,134 | +€28,418 | +86.9% |
| Income taxes | 67/77 | €6,636 | €13,151 | +€6,515 | +98.2% |
| Profit (loss) for the period | 9904 | €26,080 | €47,983 | +€21,903 | +84.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,080 | €47,983 | +€21,903 | +84.0% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.