LOEB 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.
LOEB CONSULTING
Largest movements
- Receivables within one year +€36,720
up €36,720 (+75.2%), from €48,827 to €85,547
of which Other amounts receivable: +€37,146
- Cash +€32,810
up €32,810 (+256.3%), from €12,803 to €45,613
mainly Net result for the year (+€63,666) and Depreciation (+€18,676)
- Tangible fixed assets -€15,714
down €15,714 (-6.9%), from €228,129 to €212,415
of which Land and buildings: -€9,333
- Profit (loss) carried forward +€63,666
up €63,666 (+45.3%), from €140,646 to €204,311
- Debts after one year -€9,988
down €9,988 (-8.0%), from €124,938 to €114,950
- Trade debts -€4,818
down €4,818 (-90.9%), from €5,303 to €485
- Gross operating margin +€59,943
up €59,943 (+101.4%), from €59,090 to €119,033
- Taxes +€17,364
up €17,364 (+125.0%), from €13,896 to €31,260
- Other operating charges -€2,107
down €2,107 (-48.8%), from €4,315 to €2,208
- Depreciation +€1,478
up €1,478 (+8.6%), from €17,197 to €18,676
- Staff costs -€1,216
no longer reported in 2025 (was €1,216)
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 | €292,879 | €343,676 | +€50,796 | +17.3% |
| Fixed assets | 21/28 | €228,229 | €212,515 | -€15,714 | -6.9% |
| Tangible fixed assets | 22/27 | €228,129 | €212,415 | -€15,714 | -6.9% |
| Land and buildings | 22 | €140,000 | €130,667 | -€9,333 | -6.7% |
| Plant, machinery and equipment | 23 | €78,704 | €74,675 | -€4,029 | -5.1% |
| Furniture and vehicles | 24 | €9,425 | €7,074 | -€2,352 | -25.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €64,650 | €131,161 | +€66,510 | +102.9% |
| Amounts receivable within one year | 40/41 | €48,827 | €85,547 | +€36,720 | +75.2% |
| Trade receivables | 40 | €16,611 | €16,185 | -€426 | -2.6% |
| Other amounts receivable | 41 | €32,216 | €69,362 | +€37,146 | +115.3% |
| Cash at bank and in hand | 54/58 | €12,803 | €45,613 | +€32,810 | +256.3% |
| Deferred charges and accrued income | 490/1 | €3,020 | - | -€3,020 | |
| Total equity and liabilities | 10/49 | €292,879 | €343,676 | +€50,796 | +17.3% |
| Equity | 10/15 | €142,646 | €206,311 | +€63,666 | +44.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,646 | €204,311 | +€63,666 | +45.3% |
| Amounts payable | 17/49 | €150,234 | €137,364 | -€12,869 | -8.6% |
| Amounts payable after more than one year | 17 | €124,938 | €114,950 | -€9,988 | -8.0% |
| Financial debts | 170/4 | €124,938 | €114,950 | -€9,988 | -8.0% |
| Amounts payable within one year | 42/48 | €25,295 | €22,414 | -€2,881 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €9,802 | €9,988 | +€185 | +1.9% |
| Trade debts | 44 | €5,303 | €485 | -€4,818 | -90.9% |
| Suppliers | 440/4 | €5,303 | €485 | -€4,818 | -90.9% |
| Taxes, remuneration and social security | 45 | €7,190 | €8,941 | +€1,751 | +24.4% |
| Taxes | 450/3 | €7,190 | €7,366 | +€176 | +2.4% |
| Remuneration and social security | 454/9 | - | €1,575 | +€1,575 | |
| Other amounts payable | 47/48 | €3,000 | €3,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,216 | - | -€1,216 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,197 | €18,676 | +€1,478 | +8.6% |
| Other operating charges | 640/8 | €4,315 | €2,208 | -€2,107 | -48.8% |
| Gross operating margin | 9900 | €59,090 | €119,033 | +€59,943 | +101.4% |
| Operating profit (loss) | 9901 | €36,362 | €98,150 | +€61,788 | +169.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +572.2% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +572.2% |
| Financial charges | 65/66B | €3,767 | €3,226 | -€541 | -14.4% |
| Recurring financial charges | 65 | €3,767 | €3,226 | -€541 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €32,595 | €94,926 | +€62,330 | +191.2% |
| Income taxes | 67/77 | €13,896 | €31,260 | +€17,364 | +125.0% |
| Profit (loss) for the period | 9904 | €18,700 | €63,666 | +€44,966 | +240.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,700 | €63,666 | +€44,966 | +240.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.