LS CONSULTING & MANAGEMENT: what changed
LS CONSULTING & MANAGEMENT
Largest movements
- Current assets +€7,148
up €7,148 (+8.4%), from €85,126 to €92,274
of which Receivables within one year: +€7,666
- Debts within one year +€3,672
up €3,672 (+48.8%), from €7,518 to €11,190
of which Other debts: +€4,000
- Profit (loss) carried forward +€3,477
up €3,477 (+6.1%), from €57,148 to €60,624
- Financial charges -€7,527
new in 2020: -€7,527
- Gross operating margin +€4,807
up €4,807 (+80.9%), from -€5,939 to -€1,132
- Taxes +€2,258
up €2,258 (+37,953%), from €6 to €2,264
- Other operating charges +€655
new in 2020: €655
Change in the result, 2019 to 2020
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,126 | €92,274 | +€7,148 | +8.4% |
| Current assets | 29/58 | €85,126 | €92,274 | +€7,148 | +8.4% |
| Amounts receivable within one year | 40/41 | €83,561 | €91,226 | +€7,666 | +9.2% |
| Trade receivables | 40 | - | €2,016 | +€2,016 | |
| Other amounts receivable | 41 | - | €89,210 | +€89,210 | |
| Cash at bank and in hand | 54/58 | €1,067 | €927 | -€140 | -13.1% |
| Deferred charges and accrued income | 490/1 | - | €120 | +€120 | |
| Total equity and liabilities | 10/49 | €85,126 | €92,274 | +€7,148 | +8.4% |
| Equity | 10/15 | €77,608 | €81,084 | +€3,477 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €57,148 | €60,624 | +€3,477 | +6.1% |
| Amounts payable | 17/49 | €7,518 | €11,190 | +€3,672 | +48.8% |
| Amounts payable within one year | 42/48 | €7,518 | €11,190 | +€3,672 | +48.8% |
| Trade debts | 44 | €3,508 | €4,916 | +€1,407 | +40.1% |
| Suppliers | 440/4 | - | €4,916 | +€4,916 | |
| Taxes, remuneration and social security | 45 | - | €2,274 | +€2,274 | |
| Taxes | 450/3 | - | €2,274 | +€2,274 | |
| Other amounts payable | 47/48 | - | €4,000 | +€4,000 | |
| Other operating charges | 640/8 | - | €655 | +€655 | |
| Gross operating margin | 9900 | -€5,939 | -€1,132 | +€4,807 | +80.9% |
| Operating profit (loss) | 9901 | -€6,473 | -€1,787 | +€4,686 | +72.4% |
| Financial charges | 65/66B | - | -€7,527 | -€7,527 | |
| Recurring financial charges | 65 | -€5,874 | -€7,527 | -€1,654 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | -€599 | €5,741 | +€6,340 | |
| Income taxes | 67/77 | €6 | €2,264 | +€2,258 | +37,953% |
| Profit (loss) for the period | 9904 | -€605 | €3,477 | +€4,081 | |
| Profit (loss) for the period to be appropriated | 9905 | -€605 | €3,477 | +€4,081 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.