LS CONSULTANTS: 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.
LS CONSULTANTS
Largest movements
- Receivables within one year +€9,475
up €9,475 (+40.4%), from €23,425 to €32,900
of which Trade receivables: +€15,881
- Cash -€7,601
down €7,601 (-16.1%), from €47,141 to €39,540
mainly Contributions, distributions and other (-€46,642) and Receivables within one year (-€9,475)
- Tax, wage and social debts +€2,356
up €2,356 (+15.4%), from €15,256 to €17,612
- Other debts -€1,052
down €1,052 (-1.8%), from €56,875 to €55,824
- Gross operating margin +€9,255
up €9,255 (+15.5%), from €59,758 to €69,012
- Taxes +€3,267
up €3,267 (+26.3%), from €12,425 to €15,692
- Financial charges +€1,377
up €1,377 (+54.2%), from €2,543 to €3,920
- Other operating charges +€1,095
up €1,095 (+95.9%), from €1,142 to €2,238
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 | €73,420 | €74,913 | +€1,493 | +2.0% |
| Fixed assets | 21/28 | €662 | €0 | -€662 | -100% |
| Tangible fixed assets | 22/27 | €662 | €0 | -€662 | -100% |
| Furniture and vehicles | 24 | €662 | €0 | -€662 | -100% |
| Current assets | 29/58 | €72,758 | €74,913 | +€2,155 | +3.0% |
| Amounts receivable within one year | 40/41 | €23,425 | €32,900 | +€9,475 | +40.4% |
| Trade receivables | 40 | - | €15,881 | +€15,881 | |
| Other amounts receivable | 41 | €23,425 | €17,019 | -€6,406 | -27.3% |
| Cash at bank and in hand | 54/58 | €47,141 | €39,540 | -€7,601 | -16.1% |
| Deferred charges and accrued income | 490/1 | €2,192 | €2,473 | +€281 | +12.8% |
| Total equity and liabilities | 10/49 | €73,420 | €74,913 | +€1,493 | +2.0% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €72,420 | €73,913 | +€1,493 | +2.1% |
| Amounts payable within one year | 42/48 | €72,420 | €73,913 | +€1,493 | +2.1% |
| Trade debts | 44 | €289 | €477 | +€189 | +65.3% |
| Suppliers | 440/4 | €289 | €477 | +€189 | +65.3% |
| Taxes, remuneration and social security | 45 | €15,256 | €17,612 | +€2,356 | +15.4% |
| Taxes | 450/3 | €15,256 | €17,612 | +€2,356 | +15.4% |
| Other amounts payable | 47/48 | €56,875 | €55,824 | -€1,052 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €971 | €662 | -€309 | -31.8% |
| Other operating charges | 640/8 | €1,142 | €2,238 | +€1,095 | +95.9% |
| Gross operating margin | 9900 | €59,758 | €69,012 | +€9,255 | +15.5% |
| Operating profit (loss) | 9901 | €57,644 | €66,112 | +€8,469 | +14.7% |
| Financial income | 75/76B | €57 | €142 | +€85 | +148% |
| Recurring financial income | 75 | €57 | €142 | +€85 | +148% |
| Financial charges | 65/66B | €2,543 | €3,920 | +€1,377 | +54.2% |
| Recurring financial charges | 65 | €2,543 | €3,920 | +€1,377 | +54.2% |
| Profit (loss) for the period before taxes | 9903 | €55,158 | €62,334 | +€7,176 | +13.0% |
| Income taxes | 67/77 | €12,425 | €15,692 | +€3,267 | +26.3% |
| Profit (loss) for the period | 9904 | €42,733 | €46,642 | +€3,909 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,733 | €46,642 | +€3,909 | +9.1% |
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 21 October 2026 via checked.be.