LSS Consultancy: 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.
LSS Consultancy
Largest movements
- Receivables within one year -€38,339
down €38,339 (-99.1%), from €38,681 to €342
of which Other amounts receivable: -€38,339
- Cash +€3,681
up €3,681 (+9.0%), from €40,824 to €44,504
mainly Receivables within one year (+€38,339) and Other debts (+€23,834)
- Tangible fixed assets +€1,131
up €1,131 (+50.5%), from €2,239 to €3,370
of which Plant, machinery and equipment: +€1,348
- Profit (loss) carried forward -€78,238
down €78,238 (-100%), from €78,238 to €0
- Other debts +€23,834
up €23,834, from €0 to €23,834
- Reserves +€18,342
new in 2025: €18,342
- Tax, wage and social debts +€1,929
up €1,929 (+58.4%), from €3,303 to €5,231
- Gross operating margin +€3,244
up €3,244 (+10.2%), from €31,761 to €35,004
- Financial income -€2,294
down €2,294 (-99.8%), from €2,298 to €4
- Taxes +€1,573
up €1,573 (+13.5%), from €11,670 to €13,243
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 | €83,679 | €49,735 | -€33,944 | -40.6% |
| Fixed assets | 21/28 | €2,239 | €3,370 | +€1,131 | +50.5% |
| Tangible fixed assets | 22/27 | €2,239 | €3,370 | +€1,131 | +50.5% |
| Plant, machinery and equipment | 23 | €0 | €1,348 | +€1,348 | |
| Furniture and vehicles | 24 | €2,239 | €2,022 | -€216 | -9.7% |
| Current assets | 29/58 | €81,441 | €46,365 | -€35,076 | -43.1% |
| Amounts receivable within one year | 40/41 | €38,681 | €342 | -€38,339 | -99.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €38,681 | €342 | -€38,339 | -99.1% |
| Cash at bank and in hand | 54/58 | €40,824 | €44,504 | +€3,681 | +9.0% |
| Deferred charges and accrued income | 490/1 | €1,937 | €1,519 | -€418 | -21.6% |
| Total equity and liabilities | 10/49 | €83,679 | €49,735 | -€33,944 | -40.6% |
| Equity | 10/15 | €79,238 | €19,342 | -€59,896 | -75.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €18,342 | +€18,342 | |
| Distributable reserves | 133 | - | €18,342 | +€18,342 | |
| Profit (loss) carried forward | 14 | €78,238 | €0 | -€78,238 | -100% |
| Amounts payable | 17/49 | €4,441 | €30,393 | +€25,951 | +584% |
| Amounts payable within one year | 42/48 | €4,441 | €30,393 | +€25,951 | +584% |
| Trade debts | 44 | €1,139 | €1,328 | +€189 | +16.6% |
| Suppliers | 440/4 | €1,139 | €1,328 | +€189 | +16.6% |
| Taxes, remuneration and social security | 45 | €3,303 | €5,231 | +€1,929 | +58.4% |
| Taxes | 450/3 | €3,303 | €5,231 | +€1,929 | +58.4% |
| Other amounts payable | 47/48 | €0 | €23,834 | +€23,834 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,925 | €2,031 | +€105 | +5.5% |
| Other operating charges | 640/8 | €665 | €724 | +€59 | +8.8% |
| Non-recurring operating charges | 66A | €665 | €0 | -€665 | -100% |
| Gross operating margin | 9900 | €31,761 | €35,004 | +€3,244 | +10.2% |
| Operating profit (loss) | 9901 | €28,505 | €32,250 | +€3,745 | +13.1% |
| Financial income | 75/76B | €2,298 | €4 | -€2,294 | -99.8% |
| Recurring financial income | 75 | €2,298 | €4 | -€2,294 | -99.8% |
| Financial charges | 65/66B | €934 | €669 | -€265 | -28.4% |
| Recurring financial charges | 65 | €934 | €669 | -€265 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €29,869 | €31,585 | +€1,716 | +5.7% |
| Income taxes | 67/77 | €11,670 | €13,243 | +€1,573 | +13.5% |
| Profit (loss) for the period | 9904 | €18,199 | €18,342 | +€143 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,199 | €18,342 | +€143 | +0.8% |
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 15 October 2026 via checked.be.