LNConsult: 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.
LNConsult
Largest movements
- Cash -€83,839
down €83,839 (-97.2%), from €86,247 to €2,408
mainly Contributions, distributions and other (-€82,356) and Investment in fixed assets (net) (-€55,153)
- Tangible fixed assets +€46,957
up €46,957 (+81.6%), from €57,559 to €104,515
of which Other tangible fixed assets: +€42,764
- Receivables within one year +€32,768
up €32,768 (+27.7%), from €118,116 to €150,883
of which Other amounts receivable: +€32,807
- Receivables after one year -€12,000
down €12,000 (-5.8%), from €206,000 to €194,000
- Reserves -€44,933
down €44,933 (-31.1%), from €144,542 to €99,609
- Debts after one year -€27,831
down €27,831 (-15.4%), from €180,807 to €152,976
- Trade debts +€18,016
up €18,016 (+22.9%), from €78,677 to €96,693
- Current portion of long-term debt +€16,231
up €16,231 (+41.4%), from €39,229 to €55,460
- Tax, wage and social debts +€10,732
up €10,732 (+49.0%), from €21,919 to €32,651
- Gross operating margin +€13,664
up €13,664 (+26.4%), from €51,667 to €65,332
- Financial charges +€12,942
up €12,942 (+1688.2%), from €767 to €13,709
- Taxes -€2,501
down €2,501 (-16.2%), from €15,479 to €12,978
- Financial income +€1,176
up €1,176 (+14.6%), from €8,042 to €9,218
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 | €469,382 | €453,562 | -€15,821 | -3.4% |
| Fixed assets | 21/28 | €57,709 | €104,665 | +€46,957 | +81.4% |
| Tangible fixed assets | 22/27 | €57,559 | €104,515 | +€46,957 | +81.6% |
| Furniture and vehicles | 24 | €27,955 | €32,148 | +€4,193 | +15.0% |
| Other tangible fixed assets | 26 | €29,604 | €72,368 | +€42,764 | +144.5% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €411,674 | €348,897 | -€62,777 | -15.2% |
| Amounts receivable after more than one year | 29 | €206,000 | €194,000 | -€12,000 | -5.8% |
| Other amounts receivable | 291 | €206,000 | €194,000 | -€12,000 | -5.8% |
| Amounts receivable within one year | 40/41 | €118,116 | €150,883 | +€32,768 | +27.7% |
| Trade receivables | 40 | €51,414 | €51,375 | -€39 | -0.1% |
| Other amounts receivable | 41 | €66,701 | €99,508 | +€32,807 | +49.2% |
| Cash at bank and in hand | 54/58 | €86,247 | €2,408 | -€83,839 | -97.2% |
| Deferred charges and accrued income | 490/1 | €1,311 | €1,605 | +€294 | +22.4% |
| Total equity and liabilities | 10/49 | €469,382 | €453,562 | -€15,821 | -3.4% |
| Equity | 10/15 | €144,892 | €99,959 | -€44,933 | -31.0% |
| Contributions | 10/11 | €350 | €350 | = | 0.0% |
| Reserves | 13 | €144,542 | €99,609 | -€44,933 | -31.1% |
| Distributable reserves | 133 | €144,542 | €99,609 | -€44,933 | -31.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €324,491 | €353,603 | +€29,112 | +9.0% |
| Amounts payable after more than one year | 17 | €180,807 | €152,976 | -€27,831 | -15.4% |
| Financial debts | 170/4 | €180,807 | €152,976 | -€27,831 | -15.4% |
| Amounts payable within one year | 42/48 | €140,684 | €194,986 | +€54,302 | +38.6% |
| Current portion of amounts payable after more than one year | 42 | €39,229 | €55,460 | +€16,231 | +41.4% |
| Financial debts | 43 | €0 | €10,092 | +€10,092 | |
| Credit institutions | 430/8 | €0 | €10,092 | +€10,092 | |
| Trade debts | 44 | €78,677 | €96,693 | +€18,016 | +22.9% |
| Suppliers | 440/4 | €78,677 | €96,693 | +€18,016 | +22.9% |
| Taxes, remuneration and social security | 45 | €21,919 | €32,651 | +€10,732 | +49.0% |
| Taxes | 450/3 | €21,919 | €32,651 | +€10,732 | +49.0% |
| Other amounts payable | 47/48 | €859 | €90 | -€769 | -89.5% |
| Accrued charges and deferred income | 492/3 | €3,000 | €5,641 | +€2,641 | +88.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,985 | €8,197 | +€211 | +2.6% |
| Other operating charges | 640/8 | €1,989 | €2,243 | +€254 | +12.8% |
| Gross operating margin | 9900 | €51,667 | €65,332 | +€13,664 | +26.4% |
| Operating profit (loss) | 9901 | €41,693 | €54,892 | +€13,199 | +31.7% |
| Financial income | 75/76B | €8,042 | €9,218 | +€1,176 | +14.6% |
| Recurring financial income | 75 | €8,042 | €9,218 | +€1,176 | +14.6% |
| Financial charges | 65/66B | €767 | €13,709 | +€12,942 | +1688.2% |
| Recurring financial charges | 65 | €767 | €13,709 | +€12,942 | +1688.2% |
| Profit (loss) for the period before taxes | 9903 | €48,968 | €50,401 | +€1,433 | +2.9% |
| Income taxes | 67/77 | €15,479 | €12,978 | -€2,501 | -16.2% |
| Profit (loss) for the period | 9904 | €33,489 | €37,423 | +€3,934 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,489 | €37,423 | +€3,934 | +11.7% |
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 12 October 2026 via checked.be.