LN2 Consult: 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.
LN2 Consult
Largest movements
- Tangible fixed assets +€24,595
up €24,595 (+3066.4%), from €802 to €25,397
of which Land and buildings: +€19,037
- Receivables within one year -€6,424
down €6,424 (-4.0%), from €159,037 to €152,613
of which Other amounts receivable: -€41,099
- Trade debts -€46,331
down €46,331 (-49.7%), from €93,265 to €46,934
- Other debts +€36,146
new in 2025: €36,146
- Profit (loss) carried forward +€18,807
up €18,807 (+42.4%), from €44,316 to €63,122
- Tax, wage and social debts +€11,283
up €11,283 (+53.1%), from €21,265 to €32,548
of which Taxes: +€11,241
- Gross operating margin -€24,952
down €24,952 (-39.6%), from €62,959 to €38,007
- Financial charges -€7,146
down €7,146 (-52.4%), from €13,646 to €6,500
- Taxes -€3,820
down €3,820 (-31.8%), from €12,000 to €8,180
- Staff costs +€3,105
up €3,105 (+726.5%), from €427 to €3,532
- Financial income -€2,035
down €2,035 (-36.2%), from €5,625 to €3,590
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 | €159,845 | €179,750 | +€19,905 | +12.5% |
| Fixed assets | 21/28 | €802 | €25,397 | +€24,595 | +3066.4% |
| Tangible fixed assets | 22/27 | €802 | €25,397 | +€24,595 | +3066.4% |
| Land and buildings | 22 | - | €19,037 | +€19,037 | |
| Furniture and vehicles | 24 | €802 | €6,360 | +€5,558 | +692.9% |
| Current assets | 29/58 | €159,043 | €154,353 | -€4,690 | -2.9% |
| Amounts receivable within one year | 40/41 | €159,037 | €152,613 | -€6,424 | -4.0% |
| Trade receivables | 40 | - | €34,675 | +€34,675 | |
| Other amounts receivable | 41 | €159,037 | €117,938 | -€41,099 | -25.8% |
| Cash at bank and in hand | 54/58 | €6 | €1,740 | +€1,734 | +30269.5% |
| Total equity and liabilities | 10/49 | €159,845 | €179,750 | +€19,905 | +12.5% |
| Equity | 10/15 | €45,316 | €64,122 | +€18,807 | +41.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,316 | €63,122 | +€18,807 | +42.4% |
| Amounts payable | 17/49 | €114,530 | €115,628 | +€1,098 | +1.0% |
| Amounts payable within one year | 42/48 | €114,530 | €115,628 | +€1,098 | +1.0% |
| Trade debts | 44 | €93,265 | €46,934 | -€46,331 | -49.7% |
| Suppliers | 440/4 | €93,265 | €46,934 | -€46,331 | -49.7% |
| Taxes, remuneration and social security | 45 | €21,265 | €32,548 | +€11,283 | +53.1% |
| Taxes | 450/3 | €17,527 | €28,768 | +€11,241 | +64.1% |
| Remuneration and social security | 454/9 | €3,738 | €3,779 | +€42 | +1.1% |
| Other amounts payable | 47/48 | - | €36,146 | +€36,146 | |
| Non-recurring operating income | 76A | - | €14,695 | +€14,695 | |
| Remuneration, social security and pensions | 62 | €427 | €3,532 | +€3,105 | +726.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708 | €2,444 | +€1,736 | +245.1% |
| Other operating charges | 640/8 | €2,512 | €2,134 | -€379 | -15.1% |
| Gross operating margin | 9900 | €62,959 | €38,007 | -€24,952 | -39.6% |
| Operating profit (loss) | 9901 | €59,311 | €29,897 | -€29,414 | -49.6% |
| Financial income | 75/76B | €5,625 | €3,590 | -€2,035 | -36.2% |
| Recurring financial income | 75 | €5,625 | €3,590 | -€2,035 | -36.2% |
| Financial charges | 65/66B | €13,646 | €6,500 | -€7,146 | -52.4% |
| Recurring financial charges | 65 | €13,646 | €6,500 | -€7,146 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €51,290 | €26,987 | -€24,303 | -47.4% |
| Income taxes | 67/77 | €12,000 | €8,180 | -€3,820 | -31.8% |
| Profit (loss) for the period | 9904 | €39,290 | €18,807 | -€20,483 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,290 | €18,807 | -€20,483 | -52.1% |
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 4 October 2026 via checked.be.