LOUSEN 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.
LOUSEN CONSULT
Largest movements
- Cash -€31,371
down €31,371 (-49.3%), from €63,621 to €32,250
mainly Other debts (-€9,569) and Tax, wage and social debts (-€8,595)
- Receivables within one year +€4,280
up €4,280 (+20.0%), from €21,442 to €25,721
of which Other amounts receivable: +€5,668
- Tangible fixed assets +€1,580
new in 2025: €1,580
- Other debts -€9,569
no longer reported in 2025 (was €9,569)
- Tax, wage and social debts -€8,595
down €8,595 (-37.9%), from €22,657 to €14,062
- Trade debts -€6,795
down €6,795 (-89.0%), from €7,637 to €842
- Gross operating margin -€52,020
down €52,020 (-94.1%), from €55,283 to €3,263
- Write-downs -€15,528
no longer reported in 2025 (was €15,528)
- Taxes -€4,341
down €4,341 (-59.0%), from €7,353 to €3,012
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 | €85,449 | €59,680 | -€25,769 | -30.2% |
| Formation expenses | 20 | €387 | - | -€387 | |
| Fixed assets | 21/28 | - | €1,709 | +€1,709 | |
| Intangible fixed assets | 21 | - | €129 | +€129 | |
| Tangible fixed assets | 22/27 | - | €1,580 | +€1,580 | |
| Furniture and vehicles | 24 | - | €1,580 | +€1,580 | |
| Current assets | 29/58 | €85,063 | €57,971 | -€27,091 | -31.8% |
| Amounts receivable within one year | 40/41 | €21,442 | €25,721 | +€4,280 | +20.0% |
| Trade receivables | 40 | €21,440 | €20,052 | -€1,388 | -6.5% |
| Other amounts receivable | 41 | €1 | €5,669 | +€5,668 | +539,825% |
| Cash at bank and in hand | 54/58 | €63,621 | €32,250 | -€31,371 | -49.3% |
| Total equity and liabilities | 10/49 | €85,449 | €59,680 | -€25,769 | -30.2% |
| Equity | 10/15 | €45,145 | €44,777 | -€368 | -0.8% |
| Contributions | 10/11 | €31,500 | €31,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,645 | €13,277 | -€368 | -2.7% |
| Amounts payable | 17/49 | €40,304 | €14,904 | -€25,400 | -63.0% |
| Amounts payable within one year | 42/48 | €40,304 | €14,904 | -€25,400 | -63.0% |
| Current portion of amounts payable after more than one year | 42 | €442 | - | -€442 | |
| Trade debts | 44 | €7,637 | €842 | -€6,795 | -89.0% |
| Suppliers | 440/4 | €7,637 | €842 | -€6,795 | -89.0% |
| Taxes, remuneration and social security | 45 | €22,657 | €14,062 | -€8,595 | -37.9% |
| Taxes | 450/3 | €22,657 | €14,062 | -€8,595 | -37.9% |
| Other amounts payable | 47/48 | €9,569 | - | -€9,569 | |
| Non-recurring operating income | 76A | €8,036 | - | -€8,036 | |
| Remuneration, social security and pensions | 62 | €209 | - | -€209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €258 | €312 | +€54 | +21.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,528 | - | -€15,528 | |
| Other operating charges | 640/8 | €241 | €228 | -€13 | -5.4% |
| Gross operating margin | 9900 | €55,283 | €3,263 | -€52,020 | -94.1% |
| Operating profit (loss) | 9901 | €39,049 | €2,723 | -€36,325 | -93.0% |
| Financial income | 75/76B | €1 | €122 | +€122 | +18,163% |
| Recurring financial income | 75 | €1 | €122 | +€122 | +18,163% |
| Financial charges | 65/66B | €542 | €202 | -€340 | -62.7% |
| Recurring financial charges | 65 | €542 | €202 | -€340 | -62.7% |
| Profit (loss) for the period before taxes | 9903 | €38,507 | €2,644 | -€35,864 | -93.1% |
| Income taxes | 67/77 | €7,353 | €3,012 | -€4,341 | -59.0% |
| Profit (loss) for the period | 9904 | €31,155 | -€368 | -€31,523 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,155 | -€368 | -€31,523 |
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 30 October 2026 via checked.be.