Suzy LEBUGHE 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.
Suzy LEBUGHE CONSULTING
Largest movements
- Cash +€54,227
up €54,227 (+1,086%), from €4,993 to €59,220
mainly Net result for the year (+€54,886) and Other debts (+€9,080)
- Receivables within one year +€8,494
up €8,494 (+93.8%), from €9,058 to €17,552
of which Other amounts receivable: +€5,276
- Tangible fixed assets +€2,480
new in 2025: €2,480
- Profit (loss) carried forward +€54,886
up €54,886 (+854%), from €6,427 to €61,314
- Other debts +€9,080
up €9,080 (+591%), from €1,537 to €10,617
- Tax, wage and social debts +€1,099
up €1,099 (+24.9%), from €4,419 to €5,517
- Gross operating margin +€61,913
up €61,913 (+726%), from €8,524 to €70,437
- Taxes +€13,022
up €13,022 (+765%), from €1,702 to €14,724
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
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 | €14,051 | €79,328 | +€65,276 | +465% |
| Fixed assets | 21/28 | - | €2,480 | +€2,480 | |
| Tangible fixed assets | 22/27 | - | €2,480 | +€2,480 | |
| Furniture and vehicles | 24 | - | €2,480 | +€2,480 | |
| Current assets | 29/58 | €14,051 | €76,847 | +€62,796 | +447% |
| Amounts receivable within one year | 40/41 | €9,058 | €17,552 | +€8,494 | +93.8% |
| Trade receivables | 40 | €6,260 | €9,478 | +€3,218 | +51.4% |
| Other amounts receivable | 41 | €2,798 | €8,074 | +€5,276 | +189% |
| Cash at bank and in hand | 54/58 | €4,993 | €59,220 | +€54,227 | +1,086% |
| Deferred charges and accrued income | 490/1 | - | €75 | +€75 | |
| Total equity and liabilities | 10/49 | €14,051 | €79,328 | +€65,276 | +465% |
| Equity | 10/15 | €7,927 | €62,814 | +€54,886 | +692% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,427 | €61,314 | +€54,886 | +854% |
| Amounts payable | 17/49 | €6,124 | €16,514 | +€10,390 | +170% |
| Amounts payable within one year | 42/48 | €5,956 | €16,514 | +€10,558 | +177% |
| Trade debts | 44 | - | €379 | +€379 | |
| Suppliers | 440/4 | - | €379 | +€379 | |
| Taxes, remuneration and social security | 45 | €4,419 | €5,517 | +€1,099 | +24.9% |
| Taxes | 450/3 | €4,419 | €5,517 | +€1,099 | +24.9% |
| Other amounts payable | 47/48 | €1,537 | €10,617 | +€9,080 | +591% |
| Accrued charges and deferred income | 492/3 | €168 | - | -€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €320 | +€320 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €8,524 | €70,437 | +€61,913 | +726% |
| Operating profit (loss) | 9901 | €8,137 | €69,717 | +€61,581 | +757% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €8 | €107 | +€99 | +1,326% |
| Recurring financial charges | 65 | €8 | €107 | +€99 | +1,326% |
| Profit (loss) for the period before taxes | 9903 | €8,129 | €69,610 | +€61,481 | +756% |
| Income taxes | 67/77 | €1,702 | €14,724 | +€13,022 | +765% |
| Profit (loss) for the period | 9904 | €6,427 | €54,886 | +€48,459 | +754% |
| Profit (loss) for the period to be appropriated | 9905 | €6,427 | €54,886 | +€48,459 | +754% |
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 30 October 2026 via checked.be.