LOUIS CONSULT: 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.
LOUIS CONSULT
Largest movements
- Receivables within one year +€12,958
up €12,958 (+26.8%), from €48,295 to €61,253
of which Other amounts receivable: +€13,315
- Tangible fixed assets -€5,684
down €5,684 (-42.5%), from €13,379 to €7,695
- Cash +€5,047
up €5,047 (+119%), from €4,243 to €9,290
mainly Net result for the year (+€11,458) and Tax, wage and social debts (+€6,021)
- Reserves +€11,458
up €11,458 (+67.9%), from €16,877 to €28,334
- Tax, wage and social debts +€6,021
up €6,021 (+71.5%), from €8,423 to €14,444
- Debts after one year -€4,466
down €4,466 (-30.5%), from €14,637 to €10,170
- Trade debts -€882
down €882 (-15.0%), from €5,877 to €4,995
- Other operating charges -€1,085
down €1,085 (-70.2%), from €1,547 to €462
- Taxes +€984
up €984 (+14.7%), from €6,718 to €7,702
- Financial income +€608
up €608 (+25.9%), from €2,347 to €2,955
- Financial charges -€540
down €540 (-24.7%), from €2,187 to €1,647
- Gross operating margin -€341
down €341 (-1.4%), from €24,339 to €23,997
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 | €66,256 | €78,753 | +€12,497 | +18.9% |
| Fixed assets | 21/28 | €13,379 | €7,695 | -€5,684 | -42.5% |
| Tangible fixed assets | 22/27 | €13,379 | €7,695 | -€5,684 | -42.5% |
| Furniture and vehicles | 24 | €13,379 | €7,695 | -€5,684 | -42.5% |
| Current assets | 29/58 | €52,877 | €71,058 | +€18,181 | +34.4% |
| Amounts receivable within one year | 40/41 | €48,295 | €61,253 | +€12,958 | +26.8% |
| Trade receivables | 40 | €357 | €0 | -€357 | -100% |
| Other amounts receivable | 41 | €47,938 | €61,253 | +€13,315 | +27.8% |
| Cash at bank and in hand | 54/58 | €4,243 | €9,290 | +€5,047 | +119% |
| Deferred charges and accrued income | 490/1 | €338 | €515 | +€176 | +52.0% |
| Total equity and liabilities | 10/49 | €66,256 | €78,753 | +€12,497 | +18.9% |
| Equity | 10/15 | €33,219 | €44,677 | +€11,458 | +34.5% |
| Contributions | 10/11 | €16,342 | €16,342 | = | 0.0% |
| Reserves | 13 | €16,877 | €28,334 | +€11,458 | +67.9% |
| Distributable reserves | 133 | €16,877 | €28,334 | +€11,458 | +67.9% |
| Amounts payable | 17/49 | €33,037 | €34,076 | +€1,040 | +3.1% |
| Amounts payable after more than one year | 17 | €14,637 | €10,170 | -€4,466 | -30.5% |
| Financial debts | 170/4 | €14,637 | €10,170 | -€4,466 | -30.5% |
| Amounts payable within one year | 42/48 | €18,400 | €23,906 | +€5,506 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €4,100 | €4,466 | +€366 | +8.9% |
| Trade debts | 44 | €5,877 | €4,995 | -€882 | -15.0% |
| Suppliers | 440/4 | €5,877 | €4,995 | -€882 | -15.0% |
| Taxes, remuneration and social security | 45 | €8,423 | €14,444 | +€6,021 | +71.5% |
| Taxes | 450/3 | €8,423 | €14,444 | +€6,021 | +71.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,684 | €5,684 | = | 0.0% |
| Other operating charges | 640/8 | €1,547 | €462 | -€1,085 | -70.2% |
| Gross operating margin | 9900 | €24,339 | €23,997 | -€341 | -1.4% |
| Operating profit (loss) | 9901 | €17,108 | €17,852 | +€744 | +4.3% |
| Financial income | 75/76B | €2,347 | €2,955 | +€608 | +25.9% |
| Recurring financial income | 75 | €2,347 | €2,955 | +€608 | +25.9% |
| Financial charges | 65/66B | €2,187 | €1,647 | -€540 | -24.7% |
| Recurring financial charges | 65 | €2,187 | €1,647 | -€540 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €17,268 | €19,160 | +€1,892 | +11.0% |
| Income taxes | 67/77 | €6,718 | €7,702 | +€984 | +14.7% |
| Profit (loss) for the period | 9904 | €10,550 | €11,458 | +€907 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,550 | €11,458 | +€907 | +8.6% |
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 20 October 2026 via checked.be.