LOUNA 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.
LOUNA CONSULTING
Largest movements
- Cash +€59,969
up €59,969 (+43.8%), from €136,819 to €196,788
mainly Net result for the year (+€33,326) and Other debts (+€31,104)
- Tangible fixed assets -€8,414
down €8,414 (-11.6%), from €72,408 to €63,994
of which Furniture and vehicles: -€14,173
- Deferred charges and accrued income +€4,966
up €4,966 (+143%), from €3,483 to €8,449
- Receivables within one year +€4,220
up €4,220 (+14.5%), from €29,171 to €33,391
- Other debts +€31,104
up €31,104 (+753%), from €4,131 to €35,235
- Tax, wage and social debts +€15,792
up €15,792 (+151%), from €10,434 to €26,226
- Trade debts +€8,047
up €8,047 (+86.6%), from €9,291 to €17,338
- Reserves +€5,799
up €5,799 (+2.8%), from €205,624 to €211,423
- Gross operating margin -€69,225
down €69,225 (-51.8%), from €133,633 to €64,408
- Other operating charges -€55,356
down €55,356 (-98.5%), from €56,216 to €860
- Depreciation +€11,580
up €11,580 (+257%), from €4,506 to €16,086
- Taxes -€6,520
down €6,520 (-30.7%), from €21,203 to €14,683
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 | €241,880 | €302,622 | +€60,742 | +25.1% |
| Fixed assets | 21/28 | €72,408 | €63,994 | -€8,414 | -11.6% |
| Tangible fixed assets | 22/27 | €72,408 | €63,994 | -€8,414 | -11.6% |
| Land and buildings | 22 | - | €5,759 | +€5,759 | |
| Furniture and vehicles | 24 | €72,408 | €58,235 | -€14,173 | -19.6% |
| Current assets | 29/58 | €169,473 | €238,628 | +€69,155 | +40.8% |
| Amounts receivable within one year | 40/41 | €29,171 | €33,391 | +€4,220 | +14.5% |
| Trade receivables | 40 | €29,171 | €33,391 | +€4,220 | +14.5% |
| Cash at bank and in hand | 54/58 | €136,819 | €196,788 | +€59,969 | +43.8% |
| Deferred charges and accrued income | 490/1 | €3,483 | €8,449 | +€4,966 | +143% |
| Total equity and liabilities | 10/49 | €241,880 | €302,622 | +€60,742 | +25.1% |
| Equity | 10/15 | €218,024 | €223,823 | +€5,799 | +2.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €205,624 | €211,423 | +€5,799 | +2.8% |
| Distributable reserves | 133 | €205,624 | €211,423 | +€5,799 | +2.8% |
| Amounts payable | 17/49 | €23,856 | €78,799 | +€54,943 | +230% |
| Amounts payable within one year | 42/48 | €23,856 | €78,799 | +€54,943 | +230% |
| Trade debts | 44 | €9,291 | €17,338 | +€8,047 | +86.6% |
| Suppliers | 440/4 | €9,291 | €17,338 | +€8,047 | +86.6% |
| Taxes, remuneration and social security | 45 | €10,434 | €26,226 | +€15,792 | +151% |
| Taxes | 450/3 | €10,434 | €26,226 | +€15,792 | +151% |
| Other amounts payable | 47/48 | €4,131 | €35,235 | +€31,104 | +753% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,506 | €16,086 | +€11,580 | +257% |
| Other operating charges | 640/8 | €56,216 | €860 | -€55,356 | -98.5% |
| Gross operating margin | 9900 | €133,633 | €64,408 | -€69,225 | -51.8% |
| Operating profit (loss) | 9901 | €72,911 | €47,462 | -€25,449 | -34.9% |
| Financial income | 75/76B | €303 | €631 | +€328 | +108% |
| Recurring financial income | 75 | €303 | €631 | +€328 | +108% |
| Financial charges | 65/66B | €803 | €84 | -€720 | -89.6% |
| Recurring financial charges | 65 | €803 | €84 | -€720 | -89.6% |
| Profit (loss) for the period before taxes | 9903 | €72,410 | €48,009 | -€24,402 | -33.7% |
| Income taxes | 67/77 | €21,203 | €14,683 | -€6,520 | -30.7% |
| Profit (loss) for the period | 9904 | €51,208 | €33,326 | -€17,882 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,208 | €33,326 | -€17,882 | -34.9% |
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 26 October 2026 via checked.be.