Loir Consult: what changed
Two fiscal 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.
Loir Consult
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€48,219
down €48,219 (-62.7%), from €76,943 to €28,724
mainly Current investments (-€100,000) and Debts after one year (-€9,008)
- Tangible fixed assets -€4,169
down €4,169 (-2.4%), from €177,392 to €173,223
- Profit (loss) carried forward +€60,489
up €60,489 (+86.5%), from €69,934 to €130,424
- Debts after one year -€9,008
down €9,008 (-5.6%), from €161,313 to €152,305
- Trade debts -€6,920
down €6,920 (-100.0%), from €6,920 to €0
- Gross operating margin +€22,384
up €22,384 (+30.5%), from €73,286 to €95,671
- Depreciation +€6,524
up €6,524 (+207.4%), from €3,145 to €9,670
- Taxes +€3,568
up €3,568 (+28.8%), from €12,400 to €15,968
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 | €274,041 | €321,608 | +€47,567 | +17.4% |
| Fixed assets | 21/28 | €177,392 | €173,223 | -€4,169 | -2.4% |
| Tangible fixed assets | 22/27 | €177,392 | €173,223 | -€4,169 | -2.4% |
| Other tangible fixed assets | 26 | €177,392 | €173,223 | -€4,169 | -2.4% |
| Current assets | 29/58 | €96,648 | €148,385 | +€51,737 | +53.5% |
| Amounts receivable within one year | 40/41 | €19,706 | €19,661 | -€45 | -0.2% |
| Trade receivables | 40 | €19,407 | €17,214 | -€2,193 | -11.3% |
| Other amounts receivable | 41 | €299 | €2,447 | +€2,148 | +719.3% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €76,943 | €28,724 | -€48,219 | -62.7% |
| Total equity and liabilities | 10/49 | €274,041 | €321,608 | +€47,567 | +17.4% |
| Equity | 10/15 | €73,934 | €134,424 | +€60,489 | +81.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,934 | €130,424 | +€60,489 | +86.5% |
| Amounts payable | 17/49 | €200,106 | €187,184 | -€12,922 | -6.5% |
| Amounts payable after more than one year | 17 | €161,313 | €152,305 | -€9,008 | -5.6% |
| Financial debts | 170/4 | €161,313 | €152,305 | -€9,008 | -5.6% |
| Amounts payable within one year | 42/48 | €38,793 | €34,879 | -€3,914 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €8,687 | €9,008 | +€321 | +3.7% |
| Financial debts | 43 | - | €1,297 | +€1,297 | |
| Credit institutions | 430/8 | - | €1,297 | +€1,297 | |
| Trade debts | 44 | €6,920 | €0 | -€6,920 | -100.0% |
| Suppliers | 440/4 | €6,920 | €0 | -€6,920 | -100.0% |
| Taxes, remuneration and social security | 45 | €23,186 | €24,574 | +€1,388 | +6.0% |
| Taxes | 450/3 | €23,186 | €24,574 | +€1,388 | +6.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,145 | €9,670 | +€6,524 | +207.4% |
| Other operating charges | 640/8 | €296 | €498 | +€202 | +68.2% |
| Gross operating margin | 9900 | €73,286 | €95,671 | +€22,384 | +30.5% |
| Operating profit (loss) | 9901 | €69,845 | €85,503 | +€15,658 | +22.4% |
| Financial income | 75/76B | €0 | €250 | +€250 | |
| Recurring financial income | 75 | €0 | €250 | +€250 | |
| Financial charges | 65/66B | €9,725 | €9,295 | -€430 | -4.4% |
| Recurring financial charges | 65 | €9,725 | €9,295 | -€430 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €60,120 | €76,458 | +€16,338 | +27.2% |
| Income taxes | 67/77 | €12,400 | €15,968 | +€3,568 | +28.8% |
| Profit (loss) for the period | 9904 | €47,720 | €60,489 | +€12,770 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,720 | €60,489 | +€12,770 | +26.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.