LWJ-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.
LWJ-CONSULT
Largest movements
- Receivables within one year +€65,240
up €65,240 (+42.0%), from €155,449 to €220,689
of which Other amounts receivable: +€54,663
- Other debts +€72,941
up €72,941 (+69.6%), from €104,788 to €177,729
- Reserves +€65,709
new in 2025: €65,709
- Profit (loss) carried forward -€39,848
down €39,848 (-100%), from €39,848 to €0
- Trade debts -€20,587
down €20,587 (-96.1%), from €21,420 to €833
- Short-term financial debts -€7,500
down €7,500 (-96.9%), from €7,742 to €242
- Staff costs -€19,857
down €19,857 (-100%), from €19,857 to €0
- Gross operating margin +€8,558
up €8,558 (+13.3%), from €64,288 to €72,846
- Taxes +€4,849
up €4,849 (+68.1%), from €7,123 to €11,972
- Financial charges +€2,394
up €2,394 (+30.8%), from €7,775 to €10,169
- Depreciation -€1,333
down €1,333 (-100%), from €1,333 to €0
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €222,113 | €286,078 | +€63,965 | +28.8% |
| Fixed assets | 21/28 | €65,858 | €64,998 | -€860 | -1.3% |
| Tangible fixed assets | 22/27 | €860 | €0 | -€860 | -100% |
| Furniture and vehicles | 24 | €773 | €0 | -€773 | -100% |
| Other tangible fixed assets | 26 | €87 | €0 | -€87 | -100% |
| Financial fixed assets | 28 | €64,998 | €64,998 | = | 0.0% |
| Current assets | 29/58 | €156,255 | €221,080 | +€64,825 | +41.5% |
| Amounts receivable within one year | 40/41 | €155,449 | €220,689 | +€65,240 | +42.0% |
| Trade receivables | 40 | €0 | €10,578 | +€10,578 | |
| Other amounts receivable | 41 | €155,449 | €210,112 | +€54,663 | +35.2% |
| Deferred charges and accrued income | 490/1 | €806 | €391 | -€416 | -51.6% |
| Total equity and liabilities | 10/49 | €222,113 | €286,078 | +€63,965 | +28.8% |
| Equity | 10/15 | €46,115 | €71,976 | +€25,860 | +56.1% |
| Contributions | 10/11 | €6,267 | €6,267 | = | 0.0% |
| Reserves | 13 | - | €65,709 | +€65,709 | |
| Distributable reserves | 133 | - | €65,709 | +€65,709 | |
| Profit (loss) carried forward | 14 | €39,848 | €0 | -€39,848 | -100% |
| Amounts payable | 17/49 | €175,998 | €214,103 | +€38,105 | +21.7% |
| Amounts payable within one year | 42/48 | €175,998 | €214,103 | +€38,105 | +21.7% |
| Financial debts | 43 | €7,742 | €242 | -€7,500 | -96.9% |
| Credit institutions | 430/8 | €7,742 | €242 | -€7,500 | -96.9% |
| Trade debts | 44 | €21,420 | €833 | -€20,587 | -96.1% |
| Suppliers | 440/4 | €21,420 | €833 | -€20,587 | -96.1% |
| Taxes, remuneration and social security | 45 | €42,048 | €35,298 | -€6,749 | -16.1% |
| Taxes | 450/3 | €38,739 | €33,050 | -€5,689 | -14.7% |
| Remuneration and social security | 454/9 | €3,309 | €2,249 | -€1,061 | -32.0% |
| Other amounts payable | 47/48 | €104,788 | €177,729 | +€72,941 | +69.6% |
| Remuneration, social security and pensions | 62 | €19,857 | €0 | -€19,857 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,333 | €0 | -€1,333 | -100% |
| Other operating charges | 640/8 | €2,215 | €2,713 | +€498 | +22.5% |
| Non-recurring operating charges | 66A | - | €3,090 | +€3,090 | |
| Gross operating margin | 9900 | €64,288 | €72,846 | +€8,558 | +13.3% |
| Operating profit (loss) | 9901 | €40,882 | €67,043 | +€26,161 | +64.0% |
| Financial income | 75/76B | €6,272 | €5,959 | -€314 | -5.0% |
| Recurring financial income | 75 | €6,272 | €5,959 | -€314 | -5.0% |
| Financial charges | 65/66B | €7,775 | €10,169 | +€2,394 | +30.8% |
| Recurring financial charges | 65 | €7,775 | €10,169 | +€2,394 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €39,379 | €62,832 | +€23,453 | +59.6% |
| Income taxes | 67/77 | €7,123 | €11,972 | +€4,849 | +68.1% |
| Profit (loss) for the period | 9904 | €32,257 | €50,860 | +€18,604 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,257 | €50,860 | +€18,604 | +57.7% |
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 24 October 2026 via checked.be.