Lo-Consult: 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.
Lo-Consult
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€94,330
down €94,330 (-85.3%), from €110,610 to €16,280
mainly Contributions, distributions and other (-€304,011) and Current investments (-€100,000)
- Receivables after one year +€60,000
new in 2025: €60,000
- Receivables within one year -€35,451
down €35,451 (-23.5%), from €150,863 to €115,412
of which Other amounts receivable: -€35,156
- Tangible fixed assets -€6,893
down €6,893 (-13.9%), from €49,543 to €42,650
of which Furniture and vehicles: -€6,753
- Other debts +€147,910
up €147,910 (+134%), from €110,500 to €258,410
- Reserves -€131,909
down €131,909 (-100%), from €131,909 to €0
- Tax, wage and social debts +€7,687
up €7,687 (+16.4%), from €46,946 to €54,633
- Gross operating margin -€54,498
down €54,498 (-18.2%), from €298,705 to €244,207
- Taxes -€14,047
down €14,047 (-21.0%), from €66,972 to €52,924
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 | €314,054 | €337,042 | +€22,988 | +7.3% |
| Fixed assets | 21/28 | €49,543 | €42,650 | -€6,893 | -13.9% |
| Tangible fixed assets | 22/27 | €49,543 | €42,650 | -€6,893 | -13.9% |
| Plant, machinery and equipment | 23 | €58 | €3,609 | +€3,550 | +6,099% |
| Furniture and vehicles | 24 | €14,222 | €7,469 | -€6,753 | -47.5% |
| Other tangible fixed assets | 26 | €35,263 | €31,572 | -€3,691 | -10.5% |
| Current assets | 29/58 | €264,511 | €294,392 | +€29,881 | +11.3% |
| Amounts receivable after more than one year | 29 | - | €60,000 | +€60,000 | |
| Other amounts receivable | 291 | - | €60,000 | +€60,000 | |
| Amounts receivable within one year | 40/41 | €150,863 | €115,412 | -€35,451 | -23.5% |
| Trade receivables | 40 | €40,921 | €40,627 | -€295 | -0.7% |
| Other amounts receivable | 41 | €109,942 | €74,786 | -€35,156 | -32.0% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €110,610 | €16,280 | -€94,330 | -85.3% |
| Deferred charges and accrued income | 490/1 | €3,038 | €2,700 | -€337 | -11.1% |
| Total equity and liabilities | 10/49 | €314,054 | €337,042 | +€22,988 | +7.3% |
| Equity | 10/15 | €150,509 | €18,600 | -€131,909 | -87.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,909 | €0 | -€131,909 | -100% |
| Distributable reserves | 133 | €131,909 | €0 | -€131,909 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €163,545 | €318,442 | +€154,897 | +94.7% |
| Amounts payable within one year | 42/48 | €162,781 | €318,319 | +€155,538 | +95.6% |
| Trade debts | 44 | €5,335 | €5,277 | -€58 | -1.1% |
| Suppliers | 440/4 | €5,335 | €5,277 | -€58 | -1.1% |
| Taxes, remuneration and social security | 45 | €46,946 | €54,633 | +€7,687 | +16.4% |
| Taxes | 450/3 | €46,946 | €54,633 | +€7,687 | +16.4% |
| Other amounts payable | 47/48 | €110,500 | €258,410 | +€147,910 | +134% |
| Accrued charges and deferred income | 492/3 | €763 | €123 | -€641 | -83.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,727 | €13,840 | +€2,113 | +18.0% |
| Other operating charges | 640/8 | €718 | €717 | -€0 | 0.0% |
| Non-recurring operating charges | 66A | - | €1,384 | +€1,384 | |
| Gross operating margin | 9900 | €298,705 | €244,207 | -€54,498 | -18.2% |
| Operating profit (loss) | 9901 | €286,260 | €228,265 | -€57,995 | -20.3% |
| Financial income | 75/76B | €281 | €750 | +€469 | +167% |
| Recurring financial income | 75 | €281 | €750 | +€469 | +167% |
| Financial charges | 65/66B | €2,641 | €3,989 | +€1,348 | +51.0% |
| Recurring financial charges | 65 | €2,641 | €3,989 | +€1,348 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | €283,900 | €225,027 | -€58,874 | -20.7% |
| Income taxes | 67/77 | €66,972 | €52,924 | -€14,047 | -21.0% |
| Profit (loss) for the period | 9904 | €216,928 | €172,102 | -€44,826 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €216,928 | €172,102 | -€44,826 | -20.7% |
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 16 October 2026 via checked.be.