LOIS 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.
LOIS CONSULTING
Largest movements
- Cash -€53,103
down €53,103 (-24.8%), from €214,364 to €161,261
mainly Other debts (-€93,869) and Receivables within one year (-€21,381)
- Receivables within one year +€21,381
up €21,381 (+214%), from €9,983 to €31,364
of which Trade receivables: +€20,208
- Other debts -€93,869
no longer reported in 2025 (was €93,869)
- Profit (loss) carried forward +€66,970
up €66,970 (+53.3%), from €125,675 to €192,645
- Trade debts -€4,408
down €4,408 (-72.5%), from €6,078 to €1,669
- Gross operating margin +€8,009
up €8,009 (+7.2%), from €111,106 to €119,115
- Staff costs +€2,802
up €2,802 (+16.9%), from €16,546 to €19,348
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 | €232,299 | €200,707 | -€31,592 | -13.6% |
| Fixed assets | 21/28 | €7,573 | €5,681 | -€1,892 | -25.0% |
| Tangible fixed assets | 22/27 | €7,573 | €5,681 | -€1,892 | -25.0% |
| Plant, machinery and equipment | 23 | €5,977 | €3,080 | -€2,897 | -48.5% |
| Furniture and vehicles | 24 | - | €1,920 | +€1,920 | |
| Other tangible fixed assets | 26 | €1,596 | €682 | -€914 | -57.3% |
| Current assets | 29/58 | €224,726 | €195,026 | -€29,700 | -13.2% |
| Amounts receivable within one year | 40/41 | €9,983 | €31,364 | +€21,381 | +214% |
| Trade receivables | 40 | €9,983 | €30,190 | +€20,208 | +202% |
| Other amounts receivable | 41 | - | €1,174 | +€1,174 | |
| Cash at bank and in hand | 54/58 | €214,364 | €161,261 | -€53,103 | -24.8% |
| Deferred charges and accrued income | 490/1 | €380 | €2,401 | +€2,021 | +532% |
| Total equity and liabilities | 10/49 | €232,299 | €200,707 | -€31,592 | -13.6% |
| Equity | 10/15 | €128,675 | €195,645 | +€66,970 | +52.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,675 | €192,645 | +€66,970 | +53.3% |
| Amounts payable | 17/49 | €103,624 | €5,062 | -€98,562 | -95.1% |
| Amounts payable within one year | 42/48 | €103,560 | €4,996 | -€98,564 | -95.2% |
| Trade debts | 44 | €6,078 | €1,669 | -€4,408 | -72.5% |
| Suppliers | 440/4 | €6,078 | €1,669 | -€4,408 | -72.5% |
| Taxes, remuneration and social security | 45 | €3,613 | €3,327 | -€287 | -7.9% |
| Taxes | 450/3 | €3,613 | €3,327 | -€287 | -7.9% |
| Other amounts payable | 47/48 | €93,869 | - | -€93,869 | |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.0% |
| Non-recurring operating income | 76A | €659 | €38 | -€621 | -94.3% |
| Remuneration, social security and pensions | 62 | €16,546 | €19,348 | +€2,802 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,973 | €4,426 | +€453 | +11.4% |
| Other operating charges | 640/8 | €2,676 | €1,614 | -€1,061 | -39.7% |
| Non-recurring operating charges | 66A | - | €727 | +€727 | |
| Gross operating margin | 9900 | €111,106 | €119,115 | +€8,009 | +7.2% |
| Operating profit (loss) | 9901 | €87,911 | €93,000 | +€5,088 | +5.8% |
| Financial income | 75/76B | €3 | €11 | +€8 | +266% |
| Recurring financial income | 75 | €3 | €11 | +€8 | +266% |
| Financial charges | 65/66B | €551 | €539 | -€13 | -2.3% |
| Recurring financial charges | 65 | €551 | €539 | -€13 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €87,363 | €92,472 | +€5,109 | +5.8% |
| Income taxes | 67/77 | €24,387 | €25,502 | +€1,115 | +4.6% |
| Profit (loss) for the period | 9904 | €62,975 | €66,970 | +€3,995 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,975 | €66,970 | +€3,995 | +6.3% |
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 23 October 2026 via checked.be.