LODDER & CO. MANAGEMENT CONSULTANTS: what changed
LODDER & CO. MANAGEMENT CONSULTANTS
Largest movements
- Receivables within one year -€783,767
down €783,767 (-67.2%), from €1.2m to €382,913
of which Other amounts receivable: -€756,020
- Cash -€66,070
down €66,070 (-14.3%), from €462,617 to €396,546
mainly Other debts (-€808,540) and Net result for the year (-€61,173)
- Tangible fixed assets -€41,806
down €41,806 (-36.4%), from €114,903 to €73,097
of which Other tangible fixed assets: -€43,812
- Other debts -€808,540
down €808,540 (-40.3%), from €2.0m to €1.2m
- Profit (loss) carried forward -€61,173
down €61,173 (-16.3%), from -€375,256 to -€436,429
- Trade debts -€21,879
down €21,879 (-49.0%), from €44,678 to €22,799
- Financial income -€14,132
down €14,132 (-100%), from €14,132 to €0
- Depreciation -€13,052
down €13,052 (-22.6%), from €57,799 to €44,747
- Financial charges -€9,548
down €9,548 (-24.2%), from €39,446 to €29,898
- Gross operating margin +€6,206
up €6,206 (+40.9%), from €15,156 to €21,362
- Other operating charges +€601
up €601 (+8.4%), from €7,135 to €7,736
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,745,188 | €853,649 | -€891,539 | -51.1% |
| Fixed assets | 21/28 | €115,417 | €73,611 | -€41,806 | -36.2% |
| Tangible fixed assets | 22/27 | €114,903 | €73,097 | -€41,806 | -36.4% |
| Plant, machinery and equipment | 23 | €2,143 | €4,449 | +€2,306 | +108% |
| Furniture and vehicles | 24 | €853 | €553 | -€300 | -35.2% |
| Other tangible fixed assets | 26 | €111,907 | €68,095 | -€43,812 | -39.2% |
| Financial fixed assets | 28 | €514 | €514 | = | 0.0% |
| Current assets | 29/58 | €1,629,771 | €780,038 | -€849,733 | -52.1% |
| Amounts receivable within one year | 40/41 | €1,166,680 | €382,913 | -€783,767 | -67.2% |
| Trade receivables | 40 | €59,490 | €31,743 | -€27,747 | -46.6% |
| Other amounts receivable | 41 | €1,107,190 | €351,170 | -€756,020 | -68.3% |
| Cash at bank and in hand | 54/58 | €462,617 | €396,546 | -€66,070 | -14.3% |
| Deferred charges and accrued income | 490/1 | €474 | €579 | +€105 | +22.1% |
| Total equity and liabilities | 10/49 | €1,745,188 | €853,649 | -€891,539 | -51.1% |
| Equity | 10/15 | -€309,454 | -€370,627 | -€61,173 | -19.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,802 | €3,802 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,802 | €3,802 | = | 0.0% |
| Legal reserve | 130 | €3,802 | €3,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€375,256 | -€436,429 | -€61,173 | -16.3% |
| Amounts payable | 17/49 | €2,054,642 | €1,224,276 | -€830,366 | -40.4% |
| Amounts payable within one year | 42/48 | €2,053,253 | €1,222,874 | -€830,379 | -40.4% |
| Trade debts | 44 | €44,678 | €22,799 | -€21,879 | -49.0% |
| Suppliers | 440/4 | €44,678 | €22,799 | -€21,879 | -49.0% |
| Taxes, remuneration and social security | 45 | €1,492 | €1,532 | +€40 | +2.7% |
| Taxes | 450/3 | €1,492 | €1,532 | +€40 | +2.7% |
| Other amounts payable | 47/48 | €2,007,083 | €1,198,543 | -€808,540 | -40.3% |
| Accrued charges and deferred income | 492/3 | €1,390 | €1,403 | +€13 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,799 | €44,747 | -€13,052 | -22.6% |
| Other operating charges | 640/8 | €7,135 | €7,736 | +€601 | +8.4% |
| Gross operating margin | 9900 | €15,156 | €21,362 | +€6,206 | +40.9% |
| Operating profit (loss) | 9901 | -€49,778 | -€31,121 | +€18,657 | +37.5% |
| Financial income | 75/76B | €14,132 | €0 | -€14,132 | -100% |
| Recurring financial income | 75 | €14,132 | €0 | -€14,132 | -100% |
| Financial charges | 65/66B | €39,446 | €29,898 | -€9,548 | -24.2% |
| Recurring financial charges | 65 | €39,446 | €29,898 | -€9,548 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | -€75,092 | -€61,019 | +€14,073 | +18.7% |
| Income taxes | 67/77 | €149 | €154 | +€5 | +3.7% |
| Profit (loss) for the period | 9904 | -€75,241 | -€61,173 | +€14,068 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€75,241 | -€61,173 | +€14,068 | +18.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.