Lucendi Consulting: 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.
Lucendi Consulting
Largest movements
- Current investments +€135,000
up €135,000 (+50.9%), from €265,000 to €400,000
- Receivables within one year -€53,797
down €53,797 (-59.7%), from €90,079 to €36,282
of which Trade receivables: -€45,171
- Cash +€10,127
up €10,127 (+10.2%), from €99,630 to €109,757
mainly Net result for the year (+€166,956) and Receivables within one year (+€53,797)
- Reserves +€166,956
up €166,956 (+50.2%), from €332,597 to €499,553
- Tax, wage and social debts -€73,167
down €73,167 (-51.4%), from €142,311 to €69,145
- Gross operating margin +€11,252
up €11,252 (+5.1%), from €219,189 to €230,440
- Financial income +€7,089
up €7,089 (+257%), from €2,759 to €9,848
- Taxes +€5,955
up €5,955 (+9.0%), from €66,144 to €72,099
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 | €480,709 | €574,335 | +€93,627 | +19.5% |
| Fixed assets | 21/28 | €26,000 | €28,297 | +€2,297 | +8.8% |
| Tangible fixed assets | 22/27 | €26,000 | €28,297 | +€2,297 | +8.8% |
| Furniture and vehicles | 24 | €26,000 | €28,297 | +€2,297 | +8.8% |
| Current assets | 29/58 | €454,709 | €546,039 | +€91,330 | +20.1% |
| Amounts receivable within one year | 40/41 | €90,079 | €36,282 | -€53,797 | -59.7% |
| Trade receivables | 40 | €74,873 | €29,702 | -€45,171 | -60.3% |
| Other amounts receivable | 41 | €15,206 | €6,579 | -€8,626 | -56.7% |
| Current investments | 50/53 | €265,000 | €400,000 | +€135,000 | +50.9% |
| Cash at bank and in hand | 54/58 | €99,630 | €109,757 | +€10,127 | +10.2% |
| Total equity and liabilities | 10/49 | €480,709 | €574,335 | +€93,627 | +19.5% |
| Equity | 10/15 | €335,097 | €502,053 | +€166,956 | +49.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €332,597 | €499,553 | +€166,956 | +50.2% |
| Distributable reserves | 133 | €332,597 | €499,553 | +€166,956 | +50.2% |
| Amounts payable | 17/49 | €145,611 | €72,282 | -€73,329 | -50.4% |
| Amounts payable within one year | 42/48 | €145,611 | €72,282 | -€73,329 | -50.4% |
| Trade debts | 44 | €3,300 | €3,138 | -€162 | -4.9% |
| Suppliers | 440/4 | €3,300 | €3,138 | -€162 | -4.9% |
| Taxes, remuneration and social security | 45 | €142,311 | €69,145 | -€73,167 | -51.4% |
| Taxes | 450/3 | €142,311 | €69,145 | -€73,167 | -51.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €418 | +€418 | |
| Other operating charges | 640/8 | €164 | €520 | +€356 | +217% |
| Gross operating margin | 9900 | €219,189 | €230,440 | +€11,252 | +5.1% |
| Operating profit (loss) | 9901 | €219,025 | €229,503 | +€10,478 | +4.8% |
| Financial income | 75/76B | €2,759 | €9,848 | +€7,089 | +257% |
| Recurring financial income | 75 | €2,759 | €9,848 | +€7,089 | +257% |
| Financial charges | 65/66B | €49 | €296 | +€247 | +503% |
| Recurring financial charges | 65 | €49 | €296 | +€247 | +503% |
| Profit (loss) for the period before taxes | 9903 | €221,734 | €239,055 | +€17,320 | +7.8% |
| Income taxes | 67/77 | €66,144 | €72,099 | +€5,955 | +9.0% |
| Profit (loss) for the period | 9904 | €155,591 | €166,956 | +€11,365 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €155,591 | €166,956 | +€11,365 | +7.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.