LYM 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.
LYM CONSULTING
Largest movements
- Tangible fixed assets -€9,737
down €9,737 (-35.8%), from €27,221 to €17,484
of which Furniture and vehicles: -€8,503
- Receivables within one year +€8,657
new in 2024: €8,657
- Other debts -€15,692
down €15,692 (-99.2%), from €15,825 to €133
- Profit (loss) carried forward +€10,542
up €10,542 (+31.2%), from €33,813 to €44,355
- Tax, wage and social debts +€10,477
up €10,477 (+46.3%), from €22,619 to €33,096
- Short-term financial debts -€4,396
no longer reported in 2024 (was €4,396)
- Trade debts -€2,010
no longer reported in 2024 (was €2,010)
- Staff costs +€13,281
no longer reported in 2024 (was -€13,281)
- Taxes -€1,537
down €1,537 (-28.3%), from €5,437 to €3,900
- Gross operating margin -€1,018
down €1,018 (-4.0%), from €25,682 to €24,664
- Financial charges +€587
up €587 (+204%), from €288 to €875
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 | €79,914 | €78,834 | -€1,080 | -1.4% |
| Fixed assets | 21/28 | €28,091 | €18,354 | -€9,737 | -34.7% |
| Tangible fixed assets | 22/27 | €27,221 | €17,484 | -€9,737 | -35.8% |
| Plant, machinery and equipment | 23 | €3,993 | €2,759 | -€1,234 | -30.9% |
| Furniture and vehicles | 24 | €23,228 | €14,725 | -€8,503 | -36.6% |
| Financial fixed assets | 28 | €870 | €870 | = | 0.0% |
| Current assets | 29/58 | €51,823 | €60,479 | +€8,657 | +16.7% |
| Amounts receivable within one year | 40/41 | - | €8,657 | +€8,657 | |
| Other amounts receivable | 41 | - | €8,657 | +€8,657 | |
| Cash at bank and in hand | 54/58 | €51,823 | €51,823 | = | 0.0% |
| Total equity and liabilities | 10/49 | €79,914 | €78,834 | -€1,080 | -1.4% |
| Equity | 10/15 | €35,063 | €45,605 | +€10,542 | +30.1% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,813 | €44,355 | +€10,542 | +31.2% |
| Amounts payable | 17/49 | €44,850 | €33,228 | -€11,622 | -25.9% |
| Amounts payable within one year | 42/48 | €44,850 | €33,228 | -€11,622 | -25.9% |
| Financial debts | 43 | €4,396 | - | -€4,396 | |
| Other loans | 439 | €4,396 | - | -€4,396 | |
| Trade debts | 44 | €2,010 | - | -€2,010 | |
| Suppliers | 440/4 | €2,010 | - | -€2,010 | |
| Taxes, remuneration and social security | 45 | €22,619 | €33,096 | +€10,477 | +46.3% |
| Taxes | 450/3 | €22,619 | €33,096 | +€10,477 | +46.3% |
| Other amounts payable | 47/48 | €15,825 | €133 | -€15,692 | -99.2% |
| Remuneration, social security and pensions | 62 | -€13,281 | - | +€13,281 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,737 | €9,737 | = | 0.0% |
| Non-recurring operating charges | 66A | €353 | - | -€353 | |
| Gross operating margin | 9900 | €25,682 | €24,664 | -€1,018 | -4.0% |
| Operating profit (loss) | 9901 | €28,873 | €14,927 | -€13,946 | -48.3% |
| Financial income | 75/76B | €323 | €390 | +€66 | +20.5% |
| Recurring financial income | 75 | €323 | €390 | +€66 | +20.5% |
| Financial charges | 65/66B | €288 | €875 | +€587 | +204% |
| Recurring financial charges | 65 | €288 | €875 | +€587 | +204% |
| Profit (loss) for the period before taxes | 9903 | €28,909 | €14,442 | -€14,467 | -50.0% |
| Income taxes | 67/77 | €5,437 | €3,900 | -€1,537 | -28.3% |
| Profit (loss) for the period | 9904 | €23,472 | €10,542 | -€12,930 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,472 | €10,542 | -€12,930 | -55.1% |
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 27 October 2026 via checked.be.