LRU 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.
LRU Consulting
Largest movements
- Cash +€55,447
up €55,447 (+101%), from €54,698 to €110,145
mainly Net result for the year (+€26,155) and Receivables after one year (+€14,933)
- Receivables after one year -€14,933
down €14,933 (-64.0%), from €23,322 to €8,389
- Receivables within one year -€9,418
down €9,418 (-66.1%), from €14,255 to €4,837
of which Trade receivables: -€9,418
- Tangible fixed assets -€2,009
down €2,009 (-26.0%), from €7,725 to €5,717
of which Furniture and vehicles: -€1,266
- Profit (loss) carried forward +€26,155
up €26,155 (+28.5%), from €91,847 to €118,002
- Tax, wage and social debts +€3,291
up €3,291 (+50.5%), from €6,515 to €9,806
of which Taxes: +€3,291
- Gross operating margin +€26,533
up €26,533 (+227%), from €11,696 to €38,229
- Taxes +€5,922
up €5,922 (+329%), from €1,801 to €7,723
- Financial charges -€1,168
down €1,168 (-35.7%), from €3,275 to €2,107
- Financial income -€455
down €455 (-45.6%), from €998 to €543
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 | €101,698 | €131,114 | +€29,416 | +28.9% |
| Fixed assets | 21/28 | €7,725 | €5,717 | -€2,009 | -26.0% |
| Tangible fixed assets | 22/27 | €7,725 | €5,717 | -€2,009 | -26.0% |
| Furniture and vehicles | 24 | €1,617 | €350 | -€1,266 | -78.3% |
| Other tangible fixed assets | 26 | €6,108 | €5,366 | -€742 | -12.1% |
| Current assets | 29/58 | €93,973 | €125,398 | +€31,425 | +33.4% |
| Amounts receivable after more than one year | 29 | €23,322 | €8,389 | -€14,933 | -64.0% |
| Other amounts receivable | 291 | €23,322 | €8,389 | -€14,933 | -64.0% |
| Amounts receivable within one year | 40/41 | €14,255 | €4,837 | -€9,418 | -66.1% |
| Trade receivables | 40 | €14,255 | €4,837 | -€9,418 | -66.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €54,698 | €110,145 | +€55,447 | +101% |
| Deferred charges and accrued income | 490/1 | €1,697 | €2,026 | +€329 | +19.4% |
| Total equity and liabilities | 10/49 | €101,698 | €131,114 | +€29,416 | +28.9% |
| Equity | 10/15 | €94,347 | €120,502 | +€26,155 | +27.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,847 | €118,002 | +€26,155 | +28.5% |
| Amounts payable | 17/49 | €7,351 | €10,612 | +€3,261 | +44.4% |
| Amounts payable within one year | 42/48 | €7,351 | €10,612 | +€3,261 | +44.4% |
| Trade debts | 44 | €836 | €806 | -€30 | -3.6% |
| Suppliers | 440/4 | €836 | €806 | -€30 | -3.6% |
| Taxes, remuneration and social security | 45 | €6,515 | €9,806 | +€3,291 | +50.5% |
| Taxes | 450/3 | €6,515 | €9,806 | +€3,291 | +50.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,176 | €2,009 | -€167 | -7.7% |
| Other operating charges | 640/8 | €509 | €779 | +€270 | +52.9% |
| Gross operating margin | 9900 | €11,696 | €38,229 | +€26,533 | +227% |
| Operating profit (loss) | 9901 | €9,011 | €35,442 | +€26,430 | +293% |
| Financial income | 75/76B | €998 | €543 | -€455 | -45.6% |
| Recurring financial income | 75 | €998 | €543 | -€455 | -45.6% |
| Financial charges | 65/66B | €3,275 | €2,107 | -€1,168 | -35.7% |
| Recurring financial charges | 65 | €3,275 | €2,107 | -€1,168 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €6,734 | €33,878 | +€27,144 | +403% |
| Income taxes | 67/77 | €1,801 | €7,723 | +€5,922 | +329% |
| Profit (loss) for the period | 9904 | €4,933 | €26,155 | +€21,222 | +430% |
| Profit (loss) for the period to be appropriated | 9905 | €4,933 | €26,155 | +€21,222 | +430% |
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 22 October 2026 via checked.be.