LORENZETTI 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.
LORENZETTI CONSULTING
Largest movements
- Receivables within one year +€8,676
up €8,676 (+21.7%), from €39,940 to €48,616
of which Trade receivables: +€11,846
- Deferred charges and accrued income -€1,907
down €1,907 (-30.3%), from €6,290 to €4,383
- Trade debts +€9,723
up €9,723 (+67.4%), from €14,431 to €24,154
- Profit (loss) carried forward -€5,118
down €5,118 (-28.5%), from €17,953 to €12,835
- Other debts +€2,083
new in 2025: €2,083
- Tax, wage and social debts -€1,008
down €1,008 (-3.0%), from €33,852 to €32,844
- Gross operating margin -€14,991
down €14,991 (-44.3%), from €33,838 to €18,846
- Other operating charges +€10,275
up €10,275 (+428%), from €2,399 to €12,674
- Taxes -€3,792
down €3,792 (-56.6%), from €6,694 to €2,902
- Financial charges +€1,272
up €1,272 (+20.2%), from €6,291 to €7,563
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 | €84,836 | €90,517 | +€5,681 | +6.7% |
| Fixed assets | 21/28 | €2,195 | €1,355 | -€839 | -38.2% |
| Tangible fixed assets | 22/27 | €2,195 | €1,355 | -€839 | -38.2% |
| Furniture and vehicles | 24 | €2,195 | €1,355 | -€839 | -38.2% |
| Current assets | 29/58 | €82,641 | €89,161 | +€6,520 | +7.9% |
| Amounts receivable within one year | 40/41 | €39,940 | €48,616 | +€8,676 | +21.7% |
| Trade receivables | 40 | €30,935 | €42,781 | +€11,846 | +38.3% |
| Other amounts receivable | 41 | €9,006 | €5,835 | -€3,170 | -35.2% |
| Cash at bank and in hand | 54/58 | €36,411 | €36,162 | -€249 | -0.7% |
| Deferred charges and accrued income | 490/1 | €6,290 | €4,383 | -€1,907 | -30.3% |
| Total equity and liabilities | 10/49 | €84,836 | €90,517 | +€5,681 | +6.7% |
| Equity | 10/15 | €36,553 | €31,435 | -€5,118 | -14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,953 | €12,835 | -€5,118 | -28.5% |
| Amounts payable | 17/49 | €48,283 | €59,081 | +€10,798 | +22.4% |
| Amounts payable within one year | 42/48 | €48,283 | €59,081 | +€10,798 | +22.4% |
| Trade debts | 44 | €14,431 | €24,154 | +€9,723 | +67.4% |
| Suppliers | 440/4 | €14,431 | €24,154 | +€9,723 | +67.4% |
| Taxes, remuneration and social security | 45 | €33,852 | €32,844 | -€1,008 | -3.0% |
| Taxes | 450/3 | €33,852 | €32,844 | -€1,008 | -3.0% |
| Other amounts payable | 47/48 | - | €2,083 | +€2,083 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €521 | €839 | +€318 | +61.1% |
| Other operating charges | 640/8 | €2,399 | €12,674 | +€10,275 | +428% |
| Gross operating margin | 9900 | €33,838 | €18,846 | -€14,991 | -44.3% |
| Operating profit (loss) | 9901 | €30,918 | €5,333 | -€25,585 | -82.8% |
| Financial income | 75/76B | €21 | €15 | -€6 | -28.7% |
| Recurring financial income | 75 | €21 | €15 | -€6 | -28.7% |
| Financial charges | 65/66B | €6,291 | €7,563 | +€1,272 | +20.2% |
| Recurring financial charges | 65 | €6,291 | €7,563 | +€1,272 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €24,648 | -€2,215 | -€26,863 | |
| Income taxes | 67/77 | €6,694 | €2,902 | -€3,792 | -56.6% |
| Profit (loss) for the period | 9904 | €17,953 | -€5,118 | -€23,071 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,953 | -€5,118 | -€23,071 |
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.