LysConsult: what changed
Two fiscal 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.
LysConsult
Largest movements
- Receivables within one year +€13,245
up €13,245 (+32.6%), from €40,612 to €53,857
of which Trade receivables: +€8,869
- Cash +€9,022
up €9,022 (+29.3%), from €30,791 to €39,814
mainly Net result for the year (+€43,520) and Other debts (+€13,356)
- Deferred charges and accrued income +€2,671
new in 2025: €2,671
- Other debts +€13,356
up €13,356 (+505.2%), from €2,644 to €16,000
- Profit (loss) carried forward +€12,520
up €12,520 (+19.1%), from €65,518 to €78,038
- Trade debts +€6,858
up €6,858 (+398.7%), from €1,720 to €8,578
- Tax, wage and social debts -€6,808
down €6,808 (-39.0%), from €17,477 to €10,670
of which Taxes: -€6,968
- Gross operating margin +€27,141
up €27,141 (+77.1%), from €35,182 to €62,323
- Taxes +€6,567
up €6,567 (+90.1%), from €7,292 to €13,860
- Depreciation +€4,366
up €4,366 (+282.9%), from €1,543 to €5,909
- Financial income +€2,924
up €2,924 (+531683.6%), from €1 to €2,925
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.
Cash bridge derived
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 | €92,359 | €118,285 | +€25,926 | +28.1% |
| Fixed assets | 21/28 | €20,956 | €21,944 | +€988 | +4.7% |
| Tangible fixed assets | 22/27 | €20,956 | €21,944 | +€988 | +4.7% |
| Plant, machinery and equipment | 23 | - | €4,098 | +€4,098 | |
| Furniture and vehicles | 24 | €12,998 | €8,484 | -€4,514 | -34.7% |
| Other tangible fixed assets | 26 | €7,958 | €9,362 | +€1,404 | +17.6% |
| Current assets | 29/58 | €71,403 | €96,341 | +€24,938 | +34.9% |
| Amounts receivable within one year | 40/41 | €40,612 | €53,857 | +€13,245 | +32.6% |
| Trade receivables | 40 | €32,741 | €41,610 | +€8,869 | +27.1% |
| Other amounts receivable | 41 | €7,871 | €12,247 | +€4,376 | +55.6% |
| Cash at bank and in hand | 54/58 | €30,791 | €39,814 | +€9,022 | +29.3% |
| Deferred charges and accrued income | 490/1 | - | €2,671 | +€2,671 | |
| Total equity and liabilities | 10/49 | €92,359 | €118,285 | +€25,926 | +28.1% |
| Equity | 10/15 | €70,518 | €83,038 | +€12,520 | +17.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,518 | €78,038 | +€12,520 | +19.1% |
| Amounts payable | 17/49 | €21,841 | €35,247 | +€13,406 | +61.4% |
| Amounts payable within one year | 42/48 | €21,841 | €35,247 | +€13,406 | +61.4% |
| Trade debts | 44 | €1,720 | €8,578 | +€6,858 | +398.7% |
| Suppliers | 440/4 | €1,720 | €8,578 | +€6,858 | +398.7% |
| Taxes, remuneration and social security | 45 | €17,477 | €10,670 | -€6,808 | -39.0% |
| Taxes | 450/3 | €17,477 | €10,510 | -€6,968 | -39.9% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €2,644 | €16,000 | +€13,356 | +505.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,543 | €5,909 | +€4,366 | +282.9% |
| Other operating charges | 640/8 | €342 | €839 | +€497 | +145.6% |
| Gross operating margin | 9900 | €35,182 | €62,323 | +€27,141 | +77.1% |
| Operating profit (loss) | 9901 | €33,297 | €55,575 | +€22,278 | +66.9% |
| Financial income | 75/76B | €1 | €2,925 | +€2,924 | +531683.6% |
| Recurring financial income | 75 | €1 | €2,925 | +€2,924 | +531683.6% |
| Financial charges | 65/66B | €1,717 | €1,120 | -€597 | -34.8% |
| Recurring financial charges | 65 | €1,717 | €1,120 | -€597 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €31,581 | €57,380 | +€25,799 | +81.7% |
| Income taxes | 67/77 | €7,292 | €13,860 | +€6,567 | +90.1% |
| Profit (loss) for the period | 9904 | €24,288 | €43,520 | +€19,232 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,288 | €43,520 | +€19,232 | +79.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.