Philippe LESAGE Conseil: what changed
Philippe LESAGE Conseil
Largest movements
- Receivables within one year -€102,017
down €102,017 (-86.0%), from €118,585 to €16,568
of which Other amounts receivable: -€101,103
- Cash +€7,404
up €7,404 (+243%), from €3,050 to €10,453
mainly Receivables within one year (+€102,017) and Trade debts (+€4,265)
- Other debts -€102,540
no longer reported in 2025 (was €102,540)
- Trade debts +€4,265
up €4,265 (+89.0%), from €4,791 to €9,056
- Profit (loss) carried forward +€2,825
up €2,825 (+72.6%), from -€3,891 to -€1,067
- Turnover -€22,862
down €22,862 (-14.1%), from €162,657 to €139,796
- Gross operating margin -€18,247
down €18,247 (-68.8%), from €26,521 to €8,274
- Purchases and services -€4,614
down €4,614 (-3.4%), from €136,137 to €131,522
- Taxes +€2,787
new in 2025: €2,787
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,483 | €28,978 | -€95,505 | -76.7% |
| Fixed assets | 21/28 | €2,097 | €1,957 | -€140 | -6.7% |
| Tangible fixed assets | 22/27 | €2,007 | €1,867 | -€140 | -7.0% |
| Furniture and vehicles | 24 | €2,007 | €1,867 | -€140 | -7.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €122,386 | €27,021 | -€95,365 | -77.9% |
| Amounts receivable within one year | 40/41 | €118,585 | €16,568 | -€102,017 | -86.0% |
| Trade receivables | 40 | €2,178 | €1,264 | -€914 | -42.0% |
| Other amounts receivable | 41 | €116,407 | €15,304 | -€101,103 | -86.9% |
| Cash at bank and in hand | 54/58 | €3,050 | €10,453 | +€7,404 | +243% |
| Deferred charges and accrued income | 490/1 | €751 | - | -€751 | |
| Total equity and liabilities | 10/49 | €124,483 | €28,978 | -€95,505 | -76.7% |
| Equity | 10/15 | €16,569 | €19,393 | +€2,825 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,891 | -€1,067 | +€2,825 | +72.6% |
| Amounts payable | 17/49 | €107,914 | €9,585 | -€98,329 | -91.1% |
| Amounts payable within one year | 42/48 | €107,914 | €9,585 | -€98,329 | -91.1% |
| Financial debts | 43 | €356 | - | -€356 | |
| Credit institutions | 430/8 | €356 | - | -€356 | |
| Trade debts | 44 | €4,791 | €9,056 | +€4,265 | +89.0% |
| Suppliers | 440/4 | €4,791 | €9,056 | +€4,265 | +89.0% |
| Taxes, remuneration and social security | 45 | €227 | €529 | +€302 | +133% |
| Taxes | 450/3 | €227 | €529 | +€302 | +133% |
| Other amounts payable | 47/48 | €102,540 | - | -€102,540 | |
| Turnover | 70 | €162,657 | €139,796 | -€22,862 | -14.1% |
| Non-recurring operating income | 76A | €17,791 | - | -€17,791 | |
| Goods, raw materials, services and sundry goods | 60/61 | €136,137 | €131,522 | -€4,614 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,309 | €1,338 | +€29 | +2.2% |
| Other operating charges | 640/8 | €397 | €841 | +€445 | +112% |
| Gross operating margin | 9900 | €26,521 | €8,274 | -€18,247 | -68.8% |
| Operating profit (loss) | 9901 | €24,815 | €6,094 | -€18,721 | -75.4% |
| Financial charges | 65/66B | €627 | €482 | -€144 | -23.0% |
| Recurring financial charges | 65 | €627 | €482 | -€144 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €24,188 | €5,612 | -€18,577 | -76.8% |
| Income taxes | 67/77 | - | €2,787 | +€2,787 | |
| Profit (loss) for the period | 9904 | €24,188 | €2,825 | -€21,364 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,188 | €2,825 | -€21,364 | -88.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.