LSB 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.
LSB Consulting
Largest movements
- Receivables within one year -€12,873
down €12,873 (-27.5%), from €46,879 to €34,005
of which Trade receivables: -€23,685
- Cash +€2,815
up €2,815 (+4.6%), from €61,572 to €64,386
mainly Receivables within one year (+€12,873) and Trade debts (+€2,614)
- Tax, wage and social debts -€15,418
down €15,418 (-63.7%), from €24,201 to €8,783
- Trade debts +€2,614
new in 2025: €2,614
- Profit (loss) carried forward +€2,477
up €2,477 (+3.1%), from €80,147 to €82,625
- Gross operating margin -€58,341
down €58,341 (-57.1%), from €102,155 to €43,814
- Financial charges +€39,407
up €39,407 (+925046.0%), from €4 to €39,411
- Taxes -€19,949
down €19,949 (-93.9%), from €21,235 to €1,287
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 | €109,653 | €99,021 | -€10,632 | -9.7% |
| Fixed assets | 21/28 | €1,203 | €630 | -€573 | -47.7% |
| Tangible fixed assets | 22/27 | €1,153 | €580 | -€573 | -49.7% |
| Plant, machinery and equipment | 23 | €1,153 | €580 | -€573 | -49.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €108,450 | €98,392 | -€10,058 | -9.3% |
| Amounts receivable within one year | 40/41 | €46,879 | €34,005 | -€12,873 | -27.5% |
| Trade receivables | 40 | €46,879 | €23,193 | -€23,685 | -50.5% |
| Other amounts receivable | 41 | - | €10,812 | +€10,812 | |
| Cash at bank and in hand | 54/58 | €61,572 | €64,386 | +€2,815 | +4.6% |
| Total equity and liabilities | 10/49 | €109,653 | €99,021 | -€10,632 | -9.7% |
| Equity | 10/15 | €85,147 | €87,625 | +€2,477 | +2.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,147 | €82,625 | +€2,477 | +3.1% |
| Amounts payable | 17/49 | €24,506 | €11,397 | -€13,109 | -53.5% |
| Amounts payable within one year | 42/48 | €24,506 | €11,397 | -€13,109 | -53.5% |
| Trade debts | 44 | - | €2,614 | +€2,614 | |
| Suppliers | 440/4 | - | €2,614 | +€2,614 | |
| Taxes, remuneration and social security | 45 | €24,201 | €8,783 | -€15,418 | -63.7% |
| Taxes | 450/3 | €24,201 | €8,783 | -€15,418 | -63.7% |
| Other amounts payable | 47/48 | €305 | - | -€305 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567 | €573 | +€6 | +1.1% |
| Other operating charges | 640/8 | €201 | €66 | -€135 | -67.3% |
| Gross operating margin | 9900 | €102,155 | €43,814 | -€58,341 | -57.1% |
| Operating profit (loss) | 9901 | €101,387 | €43,175 | -€58,212 | -57.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +275.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +275.0% |
| Financial charges | 65/66B | €4 | €39,411 | +€39,407 | +925046.0% |
| Recurring financial charges | 65 | €4 | €39,411 | +€39,407 | +925046.0% |
| Profit (loss) for the period before taxes | 9903 | €101,383 | €3,764 | -€97,619 | -96.3% |
| Income taxes | 67/77 | €21,235 | €1,287 | -€19,949 | -93.9% |
| Profit (loss) for the period | 9904 | €80,147 | €2,477 | -€77,670 | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,147 | €2,477 | -€77,670 | -96.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.