LY 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.
LY CONSULTING
Largest movements
- Cash +€154,636
up €154,636 (+31.1%), from €497,767 to €652,403
mainly Net result for the year (+€113,100) and Trade debts (+€89,233)
- Tangible fixed assets +€31,093
up €31,093 (+4,709%), from €660 to €31,753
- Reserves +€113,100
up €113,100 (+30.6%), from €370,195 to €483,295
of which Distributable reserves: +€111,240
- Trade debts +€89,233
up €89,233 (+1,096%), from €8,138 to €97,372
- Tax, wage and social debts -€49,320
down €49,320 (-38.9%), from €126,633 to €77,313
of which Taxes: -€46,894
- Other debts +€32,563
up €32,563 (+217%), from €14,995 to €47,558
- Gross operating margin +€6,868
up €6,868 (+4.1%), from €167,604 to €174,472
- Depreciation +€2,508
up €2,508 (+323%), from €776 to €3,284
- Other operating charges +€2,258
up €2,258 (+603%), from €374 to €2,633
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €780,168 | €967,632 | +€187,464 | +24.0% |
| Fixed assets | 21/28 | €1,023 | €32,116 | +€31,093 | +3,039% |
| Tangible fixed assets | 22/27 | €660 | €31,753 | +€31,093 | +4,709% |
| Furniture and vehicles | 24 | €660 | €31,753 | +€31,093 | +4,709% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €779,145 | €935,516 | +€156,371 | +20.1% |
| Amounts receivable after more than one year | 29 | €211,250 | €211,250 | = | 0.0% |
| Other amounts receivable | 291 | €211,250 | €211,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €70,128 | €71,862 | +€1,734 | +2.5% |
| Trade receivables | 40 | €70,128 | €71,862 | +€1,734 | +2.5% |
| Cash at bank and in hand | 54/58 | €497,767 | €652,403 | +€154,636 | +31.1% |
| Total equity and liabilities | 10/49 | €780,168 | €967,632 | +€187,464 | +24.0% |
| Equity | 10/15 | €630,401 | €743,501 | +€113,100 | +17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €370,195 | €483,295 | +€113,100 | +30.6% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €370,195 | €481,435 | +€111,240 | +30.0% |
| Profit (loss) carried forward | 14 | €241,606 | €241,606 | = | 0.0% |
| Amounts payable | 17/49 | €149,767 | €224,131 | +€74,364 | +49.7% |
| Amounts payable within one year | 42/48 | €149,767 | €222,243 | +€72,476 | +48.4% |
| Trade debts | 44 | €8,138 | €97,372 | +€89,233 | +1,096% |
| Suppliers | 440/4 | €8,138 | €97,372 | +€89,233 | +1,096% |
| Taxes, remuneration and social security | 45 | €126,633 | €77,313 | -€49,320 | -38.9% |
| Taxes | 450/3 | €119,264 | €72,370 | -€46,894 | -39.3% |
| Remuneration and social security | 454/9 | €7,370 | €4,943 | -€2,427 | -32.9% |
| Other amounts payable | 47/48 | €14,995 | €47,558 | +€32,563 | +217% |
| Accrued charges and deferred income | 492/3 | - | €1,888 | +€1,888 | |
| Remuneration, social security and pensions | 62 | €7,445 | €7,512 | +€67 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €776 | €3,284 | +€2,508 | +323% |
| Other operating charges | 640/8 | €374 | €2,633 | +€2,258 | +603% |
| Gross operating margin | 9900 | €167,604 | €174,472 | +€6,868 | +4.1% |
| Operating profit (loss) | 9901 | €159,009 | €161,043 | +€2,034 | +1.3% |
| Financial income | 75/76B | €4,225 | €4,225 | -€0 | 0.0% |
| Recurring financial income | 75 | €4,225 | €4,225 | -€0 | 0.0% |
| Financial charges | 65/66B | €1,178 | €905 | -€272 | -23.1% |
| Recurring financial charges | 65 | €1,178 | €905 | -€272 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €162,057 | €164,363 | +€2,306 | +1.4% |
| Income taxes | 67/77 | €49,944 | €51,263 | +€1,319 | +2.6% |
| Profit (loss) for the period | 9904 | €112,113 | €113,100 | +€987 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €112,113 | €113,100 | +€987 | +0.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.