LNG 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.
LNG CONSULTING
Largest movements
- Cash +€18,689
up €18,689 (+199.2%), from €9,381 to €28,070
mainly Net result for the year (+€25,610) and Depreciation (+€9,856)
- Tangible fixed assets -€6,971
down €6,971 (-14.9%), from €46,927 to €39,957
of which Leasing and similar rights: -€9,500
- Current investments +€6,153
new in 2024: €6,153
- Receivables within one year -€1,131
down €1,131 (-4.6%), from €24,743 to €23,612
of which Trade receivables: -€4,061
- Reserves +€25,000
up €25,000 (+100.0%), from €25,000 to €50,000
- Debts after one year -€5,989
down €5,989 (-18.4%), from €32,482 to €26,494
- Tax, wage and social debts -€3,676
down €3,676 (-27.0%), from €13,606 to €9,930
of which Taxes: -€4,073
- Other debts +€1,509
up €1,509 (+505.1%), from €299 to €1,808
- Gross operating margin +€11,493
up €11,493 (+33.8%), from €34,046 to €45,539
- Depreciation +€9,283
up €9,283 (+1621.2%), from €573 to €9,856
- Financial charges +€1,746
up €1,746 (+907.8%), from €192 to €1,938
- Taxes +€545
up €545 (+8.4%), from €6,527 to €7,073
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,051 | €97,971 | +€16,920 | +20.9% |
| Fixed assets | 21/28 | €46,927 | €39,957 | -€6,971 | -14.9% |
| Tangible fixed assets | 22/27 | €46,927 | €39,957 | -€6,971 | -14.9% |
| Furniture and vehicles | 24 | - | €903 | +€903 | |
| Leasing and similar rights | 25 | €46,927 | €37,427 | -€9,500 | -20.2% |
| Other tangible fixed assets | 26 | - | €1,626 | +€1,626 | |
| Current assets | 29/58 | €34,123 | €58,014 | +€23,891 | +70.0% |
| Amounts receivable within one year | 40/41 | €24,743 | €23,612 | -€1,131 | -4.6% |
| Trade receivables | 40 | €24,743 | €20,682 | -€4,061 | -16.4% |
| Other amounts receivable | 41 | - | €2,930 | +€2,930 | |
| Current investments | 50/53 | - | €6,153 | +€6,153 | |
| Cash at bank and in hand | 54/58 | €9,381 | €28,070 | +€18,689 | +199.2% |
| Deferred charges and accrued income | 490/1 | - | €180 | +€180 | |
| Total equity and liabilities | 10/49 | €81,051 | €97,971 | +€16,920 | +20.9% |
| Equity | 10/15 | €27,908 | €53,518 | +€25,610 | +91.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €25,000 | €50,000 | +€25,000 | +100.0% |
| Distributable reserves | 133 | €25,000 | €50,000 | +€25,000 | +100.0% |
| Profit (loss) carried forward | 14 | €408 | €1,018 | +€610 | +149.7% |
| Amounts payable | 17/49 | €53,143 | €44,453 | -€8,690 | -16.4% |
| Amounts payable after more than one year | 17 | €32,482 | €26,494 | -€5,989 | -18.4% |
| Financial debts | 170/4 | €32,482 | €26,494 | -€5,989 | -18.4% |
| Amounts payable within one year | 42/48 | €20,661 | €17,960 | -€2,701 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €5,684 | €5,989 | +€305 | +5.4% |
| Trade debts | 44 | €1,073 | €233 | -€839 | -78.2% |
| Suppliers | 440/4 | €1,073 | €233 | -€839 | -78.2% |
| Taxes, remuneration and social security | 45 | €13,606 | €9,930 | -€3,676 | -27.0% |
| Taxes | 450/3 | €13,515 | €9,442 | -€4,073 | -30.1% |
| Remuneration and social security | 454/9 | €91 | €488 | +€397 | +435.9% |
| Other amounts payable | 47/48 | €299 | €1,808 | +€1,509 | +505.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €573 | €9,856 | +€9,283 | +1621.2% |
| Other operating charges | 640/8 | €1,347 | €1,072 | -€275 | -20.4% |
| Gross operating margin | 9900 | €34,046 | €45,539 | +€11,493 | +33.8% |
| Operating profit (loss) | 9901 | €32,126 | €34,611 | +€2,485 | +7.7% |
| Financial income | 75/76B | €1 | €10 | +€9 | +1506.7% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +1506.7% |
| Financial charges | 65/66B | €192 | €1,938 | +€1,746 | +907.8% |
| Recurring financial charges | 65 | €192 | €1,938 | +€1,746 | +907.8% |
| Profit (loss) for the period before taxes | 9903 | €31,935 | €32,683 | +€748 | +2.3% |
| Income taxes | 67/77 | €6,527 | €7,073 | +€545 | +8.4% |
| Profit (loss) for the period | 9904 | €25,408 | €25,610 | +€203 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,408 | €25,610 | +€203 | +0.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.