Lusi Consult: what changed
What changed
Lusi Consult
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€87,984
2020 · €113,851-€25,867
Equity
€20,460
2020 · €20,460
Cash
€13,602
2020 · €79,888-€66,287
Balance sheet total
€297,149
2020 · €334,296-€37,147
Largest movements
Assets
- Current assets -€65,657
down €65,657 (-76.3%), from €86,070 to €20,413
of which Cash: -€66,287
- Financial fixed assets +€30,573
up €30,573 (+12.7%), from €240,331 to €270,904
Equity and liabilities
- Debts after one year -€35,768
down €35,768 (-25.7%), from €139,112 to €103,344
Income statement
- Financial income +€69,359
new in 2021: €69,359
- Gross operating margin -€21,509
down €21,509 (-37.4%), from €57,489 to €35,980
- Taxes -€3,157
down €3,157 (-21.8%), from €14,453 to €11,296
- Financial charges +€2,287
new in 2021: €2,287
- Other operating charges +€1,306
new in 2021: €1,306
Change in the result, 2020 to 2021
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2020
€113,851
Gross operating margin
-€21,509
Depreciation
-€869
Other operating charges
-€1,306
Other operating items
+€4,007
Financial income
+€69,359
Financial charges
-€2,287
Other financial items
-€76,419
Taxes
+€3,157
Result 2021
€87,984
raises the resultlowers the resultnot broken down further in the accounts
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 | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €334,296 | €297,149 | -€37,147 | -11.1% |
| Fixed assets | 21/28 | €248,226 | €276,737 | +€28,511 | +11.5% |
| Tangible fixed assets | 22/27 | €7,895 | €5,833 | -€2,062 | -26.1% |
| Furniture and vehicles | 24 | - | €5,833 | +€5,833 | |
| Financial fixed assets | 28 | €240,331 | €270,904 | +€30,573 | +12.7% |
| Current assets | 29/58 | €86,070 | €20,413 | -€65,657 | -76.3% |
| Amounts receivable within one year | 40/41 | €0 | €2,116 | +€2,116 | |
| Other amounts receivable | 41 | - | €2,116 | +€2,116 | |
| Cash at bank and in hand | 54/58 | €79,888 | €13,602 | -€66,287 | -83.0% |
| Deferred charges and accrued income | 490/1 | - | €4,695 | +€4,695 | |
| Total equity and liabilities | 10/49 | €334,296 | €297,149 | -€37,147 | -11.1% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| 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 | - | €0 | = | |
| Amounts payable | 17/49 | €313,836 | €276,689 | -€37,147 | -11.8% |
| Amounts payable after more than one year | 17 | €139,112 | €103,344 | -€35,768 | -25.7% |
| Financial debts | 170/4 | - | €103,344 | +€103,344 | |
| Amounts payable within one year | 42/48 | €174,573 | €173,345 | -€1,228 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | - | €38,732 | +€38,732 | |
| Financial debts | 43 | - | €3,152 | +€3,152 | |
| Credit institutions | 430/8 | - | €3,152 | +€3,152 | |
| Trade debts | 44 | €77 | €0 | -€77 | -100% |
| Suppliers | 440/4 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | - | €8,441 | +€8,441 | |
| Taxes | 450/3 | - | €8,441 | +€8,441 | |
| Other amounts payable | 47/48 | - | €123,020 | +€123,020 | |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,597 | €2,466 | +€869 | +54.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Other operating charges | 640/8 | - | €1,306 | +€1,306 | |
| Gross operating margin | 9900 | €57,489 | €35,980 | -€21,509 | -37.4% |
| Operating profit (loss) | 9901 | €51,885 | €32,207 | -€19,678 | -37.9% |
| Financial income | 75/76B | - | €69,359 | +€69,359 | |
| Recurring financial income | 75 | €79,319 | €69,359 | -€9,960 | -12.6% |
| Financial charges | 65/66B | - | €2,287 | +€2,287 | |
| Recurring financial charges | 65 | €2,900 | €2,287 | -€613 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €128,304 | €99,279 | -€29,024 | -22.6% |
| Income taxes | 67/77 | €14,453 | €11,296 | -€3,157 | -21.8% |
| Profit (loss) for the period | 9904 | €113,851 | €87,984 | -€25,867 | -22.7% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €118,851 | €87,984 | -€30,867 | -26.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.