LS Consulting: what changed
Two fiscal 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 Consulting
Largest movements
- Cash +€21,646
up €21,646 (+109.4%), from €19,786 to €41,432
mainly Net result for the year (+€24,162) and Depreciation (+€9,005)
- Receivables within one year -€8,910
down €8,910 (-23.3%), from €38,304 to €29,394
of which Trade receivables: -€7,556
- Tangible fixed assets -€7,935
down €7,935 (-23.2%), from €34,167 to €26,232
of which Leasing and similar rights: -€8,539
- Reserves +€12,162
up €12,162 (+31.1%), from €39,084 to €51,246
of which Distributable reserves: +€12,162
- Debts after one year -€8,684
down €8,684 (-37.3%), from €23,263 to €14,580
- Other debts +€1,028
up €1,028 (+25.1%), from €4,087 to €5,115
- Gross operating margin +€16,895
up €16,895 (+61.7%), from €27,364 to €44,259
- Taxes +€3,166
up €3,166 (+90.4%), from €3,502 to €6,669
- Other operating charges +€1,330
up €1,330 (+84.2%), from €1,580 to €2,909
- Depreciation -€627
down €627 (-6.5%), from €9,632 to €9,005
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.
Cash bridge derived
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 | €93,404 | €98,633 | +€5,229 | +5.6% |
| Fixed assets | 21/28 | €34,167 | €26,232 | -€7,935 | -23.2% |
| Tangible fixed assets | 22/27 | €34,167 | €26,232 | -€7,935 | -23.2% |
| Plant, machinery and equipment | 23 | €1,439 | €1,259 | -€180 | -12.5% |
| Furniture and vehicles | 24 | €1,451 | €2,235 | +€784 | +54.0% |
| Leasing and similar rights | 25 | €31,277 | €22,739 | -€8,539 | -27.3% |
| Current assets | 29/58 | €59,236 | €72,401 | +€13,165 | +22.2% |
| Amounts receivable within one year | 40/41 | €38,304 | €29,394 | -€8,910 | -23.3% |
| Trade receivables | 40 | €35,816 | €28,260 | -€7,556 | -21.1% |
| Other amounts receivable | 41 | €2,487 | €1,134 | -€1,354 | -54.4% |
| Cash at bank and in hand | 54/58 | €19,786 | €41,432 | +€21,646 | +109.4% |
| Deferred charges and accrued income | 490/1 | €1,147 | €1,575 | +€428 | +37.3% |
| Total equity and liabilities | 10/49 | €93,404 | €98,633 | +€5,229 | +5.6% |
| Equity | 10/15 | €57,684 | €69,846 | +€12,162 | +21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,084 | €51,246 | +€12,162 | +31.1% |
| Non-distributable reserves | 130/1 | €1,004 | €1,004 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,004 | €1,004 | = | 0.0% |
| Distributable reserves | 133 | €38,081 | €50,243 | +€12,162 | +31.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,719 | €28,787 | -€6,933 | -19.4% |
| Amounts payable after more than one year | 17 | €23,263 | €14,580 | -€8,684 | -37.3% |
| Financial debts | 170/4 | €23,263 | €14,580 | -€8,684 | -37.3% |
| Amounts payable within one year | 42/48 | €12,390 | €14,140 | +€1,750 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €8,299 | €8,684 | +€385 | +4.6% |
| Trade debts | 44 | €0 | €108 | +€108 | |
| Suppliers | 440/4 | €0 | €108 | +€108 | |
| Taxes, remuneration and social security | 45 | €4 | €233 | +€229 | +5558.7% |
| Taxes | 450/3 | €4 | €233 | +€229 | +5558.7% |
| Other amounts payable | 47/48 | €4,087 | €5,115 | +€1,028 | +25.1% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,632 | €9,005 | -€627 | -6.5% |
| Other operating charges | 640/8 | €1,580 | €2,909 | +€1,330 | +84.2% |
| Gross operating margin | 9900 | €27,364 | €44,259 | +€16,895 | +61.7% |
| Operating profit (loss) | 9901 | €16,152 | €32,345 | +€16,192 | +100.2% |
| Financial income | 75/76B | €111 | €0 | -€111 | -100.0% |
| Recurring financial income | 75 | €111 | €0 | -€111 | -100.0% |
| Financial charges | 65/66B | €1,708 | €1,514 | -€194 | -11.4% |
| Recurring financial charges | 65 | €1,708 | €1,514 | -€194 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €14,555 | €30,831 | +€16,276 | +111.8% |
| Income taxes | 67/77 | €3,502 | €6,669 | +€3,166 | +90.4% |
| Profit (loss) for the period | 9904 | €11,053 | €24,162 | +€13,109 | +118.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,053 | €24,162 | +€13,109 | +118.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.