Than&Lou Consult: 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.
Than&Lou Consult
Largest movements
- Receivables within one year -€23,773
down €23,773 (-58.6%), from €40,580 to €16,807
of which Other amounts receivable: -€23,773
- Intangible fixed assets +€12,314
up €12,314 (+58.0%), from €21,246 to €33,560
- Cash -€4,325
down €4,325 (-92.6%), from €4,669 to €344
mainly Net result for the year (-€36,479) and Investment in fixed assets (net) (-€27,826)
- Profit (loss) carried forward -€36,479
down €36,479, from €32,693 to -€3,786
- Other debts +€21,273
new in 2025: €21,273
- Trade debts +€7,925
up €7,925 (+347%), from €2,282 to €10,207
- Tax, wage and social debts -€4,900
down €4,900 (-40.7%), from €12,044 to €7,144
- Debts after one year -€3,898
down €3,898 (-28.1%), from €13,874 to €9,976
- Turnover -€139,720
no longer reported in 2025 (was €139,720)
- Purchases and services -€73,368
down €73,368 (-79.7%), from €92,061 to €18,694
- Gross operating margin -€66,352
down €66,352, from €47,658 to -€18,694
- Depreciation +€11,799
up €11,799 (+318%), from €3,713 to €15,512
- Taxes -€9,044
no longer reported in 2025 (was €9,044)
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 | €66,496 | €50,711 | -€15,784 | -23.7% |
| Fixed assets | 21/28 | €21,246 | €33,560 | +€12,314 | +58.0% |
| Intangible fixed assets | 21 | €21,246 | €33,560 | +€12,314 | +58.0% |
| Current assets | 29/58 | €45,249 | €17,151 | -€28,098 | -62.1% |
| Amounts receivable within one year | 40/41 | €40,580 | €16,807 | -€23,773 | -58.6% |
| Trade receivables | 40 | €16,692 | €16,692 | = | 0.0% |
| Other amounts receivable | 41 | €23,888 | €115 | -€23,773 | -99.5% |
| Cash at bank and in hand | 54/58 | €4,669 | €344 | -€4,325 | -92.6% |
| Total equity and liabilities | 10/49 | €66,496 | €50,711 | -€15,784 | -23.7% |
| Equity | 10/15 | €34,693 | -€1,786 | -€36,479 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,693 | -€3,786 | -€36,479 | |
| Amounts payable | 17/49 | €31,803 | €52,498 | +€20,695 | +65.1% |
| Amounts payable after more than one year | 17 | €13,874 | €9,976 | -€3,898 | -28.1% |
| Financial debts | 170/4 | €13,874 | €9,976 | -€3,898 | -28.1% |
| Amounts payable within one year | 42/48 | €17,928 | €42,521 | +€24,593 | +137% |
| Current portion of amounts payable after more than one year | 42 | €3,603 | €3,898 | +€295 | +8.2% |
| Trade debts | 44 | €2,282 | €10,207 | +€7,925 | +347% |
| Suppliers | 440/4 | €2,282 | €10,207 | +€7,925 | +347% |
| Taxes, remuneration and social security | 45 | €12,044 | €7,144 | -€4,900 | -40.7% |
| Taxes | 450/3 | €12,044 | €7,144 | -€4,900 | -40.7% |
| Other amounts payable | 47/48 | - | €21,273 | +€21,273 | |
| Turnover | 70 | €139,720 | - | -€139,720 | |
| Goods, raw materials, services and sundry goods | 60/61 | €92,061 | €18,694 | -€73,368 | -79.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,713 | €15,512 | +€11,799 | +318% |
| Other operating charges | 640/8 | €905 | €852 | -€53 | -5.9% |
| Gross operating margin | 9900 | €47,658 | -€18,694 | -€66,352 | |
| Operating profit (loss) | 9901 | €43,040 | -€35,057 | -€78,098 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,304 | €1,422 | +€118 | +9.1% |
| Recurring financial charges | 65 | €1,304 | €1,422 | +€118 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €41,737 | -€36,479 | -€78,216 | |
| Income taxes | 67/77 | €9,044 | - | -€9,044 | |
| Profit (loss) for the period | 9904 | €32,693 | -€36,479 | -€69,172 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,693 | -€36,479 | -€69,172 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.