Luhuyb Consult: 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.
Luhuyb Consult
Largest movements
- Cash +€57,576
up €57,576 (+87.2%), from €65,995 to €123,571
mainly Net result for the year (+€55,746) and Receivables within one year (+€3,207)
- Receivables within one year -€3,207
down €3,207 (-13.5%), from €23,702 to €20,495
of which Trade receivables: -€2,239
- Tangible fixed assets +€1,528
new in 2025: €1,528
- Profit (loss) carried forward +€55,746
up €55,746 (+70.1%), from €79,558 to €135,304
- Tax, wage and social debts +€3,062
up €3,062 (+52.2%), from €5,868 to €8,930
- Trade debts -€2,112
down €2,112 (-84.1%), from €2,512 to €400
- Gross operating margin +€25,665
up €25,665 (+58.3%), from €44,023 to €69,688
- Taxes +€5,098
up €5,098 (+57.2%), from €8,917 to €14,015
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 | €89,797 | €145,634 | +€55,837 | +62.2% |
| Fixed assets | 21/28 | - | €1,528 | +€1,528 | |
| Tangible fixed assets | 22/27 | - | €1,528 | +€1,528 | |
| Furniture and vehicles | 24 | - | €1,528 | +€1,528 | |
| Current assets | 29/58 | €89,797 | €144,106 | +€54,309 | +60.5% |
| Amounts receivable within one year | 40/41 | €23,702 | €20,495 | -€3,207 | -13.5% |
| Trade receivables | 40 | €2,239 | - | -€2,239 | |
| Other amounts receivable | 41 | €21,463 | €20,495 | -€968 | -4.5% |
| Cash at bank and in hand | 54/58 | €65,995 | €123,571 | +€57,576 | +87.2% |
| Deferred charges and accrued income | 490/1 | €100 | €40 | -€60 | -59.8% |
| Total equity and liabilities | 10/49 | €89,797 | €145,634 | +€55,837 | +62.2% |
| Equity | 10/15 | €80,558 | €136,304 | +€55,746 | +69.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,558 | €135,304 | +€55,746 | +70.1% |
| Amounts payable | 17/49 | €9,239 | €9,330 | +€91 | +1.0% |
| Amounts payable within one year | 42/48 | €9,239 | €9,330 | +€91 | +1.0% |
| Trade debts | 44 | €2,512 | €400 | -€2,112 | -84.1% |
| Suppliers | 440/4 | €2,512 | €400 | -€2,112 | -84.1% |
| Taxes, remuneration and social security | 45 | €5,868 | €8,930 | +€3,062 | +52.2% |
| Taxes | 450/3 | €5,868 | €8,930 | +€3,062 | +52.2% |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €162 | +€162 | |
| Other operating charges | 640/8 | €394 | €400 | +€6 | +1.5% |
| Gross operating margin | 9900 | €44,023 | €69,688 | +€25,665 | +58.3% |
| Operating profit (loss) | 9901 | €43,629 | €69,126 | +€25,497 | +58.4% |
| Financial income | 75/76B | €552 | €677 | +€125 | +22.6% |
| Recurring financial income | 75 | €552 | €677 | +€125 | +22.6% |
| Financial charges | 65/66B | €54 | €42 | -€13 | -23.2% |
| Recurring financial charges | 65 | €54 | €42 | -€13 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €44,127 | €69,761 | +€25,634 | +58.1% |
| Income taxes | 67/77 | €8,917 | €14,015 | +€5,098 | +57.2% |
| Profit (loss) for the period | 9904 | €35,210 | €55,746 | +€20,536 | +58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,210 | €55,746 | +€20,536 | +58.3% |
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 26 October 2026 via checked.be.