CONSULTANCY LIAM: 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.
CONSULTANCY LIAM
Largest movements
- Current investments +€56,173
up €56,173 (+49.3%), from €114,000 to €170,173
- Receivables within one year +€34,063
up €34,063 (+43.8%), from €77,851 to €111,915
of which Other amounts receivable: +€35,152
- Cash +€14,159
up €14,159 (+50.5%), from €28,047 to €42,207
mainly Net result for the year (+€90,466) and Tax, wage and social debts (+€11,535)
- Tangible fixed assets -€5,809
down €5,809 (-4.5%), from €128,521 to €122,712
of which Land and buildings: -€5,249
- Reserves +€90,466
up €90,466 (+56.8%), from €159,140 to €249,606
of which Distributable reserves: +€90,466
- Tax, wage and social debts +€11,535
up €11,535 (+41.0%), from €28,121 to €39,655
of which Taxes: +€10,710
- Debts after one year -€5,332
down €5,332 (-5.8%), from €92,374 to €87,043
- Gross operating margin -€78,988
down €78,988 (-34.6%), from €228,041 to €149,053
- Other operating charges -€12,764
down €12,764 (-95.4%), from €13,381 to €618
- Financial income +€3,559
up €3,559 (+239%), from €1,492 to €5,051
- Depreciation +€2,874
up €2,874 (+65.2%), from €4,407 to €7,282
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 | €349,886 | €450,813 | +€100,927 | +28.8% |
| Fixed assets | 21/28 | €128,521 | €122,712 | -€5,809 | -4.5% |
| Tangible fixed assets | 22/27 | €128,521 | €122,712 | -€5,809 | -4.5% |
| Land and buildings | 22 | €101,845 | €96,596 | -€5,249 | -5.2% |
| Furniture and vehicles | 24 | €25,126 | €24,566 | -€560 | -2.2% |
| Other tangible fixed assets | 26 | €1,550 | €1,550 | = | 0.0% |
| Current assets | 29/58 | €221,364 | €328,101 | +€106,736 | +48.2% |
| Amounts receivable within one year | 40/41 | €77,851 | €111,915 | +€34,063 | +43.8% |
| Trade receivables | 40 | €1,089 | €0 | -€1,089 | -100% |
| Other amounts receivable | 41 | €76,762 | €111,915 | +€35,152 | +45.8% |
| Current investments | 50/53 | €114,000 | €170,173 | +€56,173 | +49.3% |
| Cash at bank and in hand | 54/58 | €28,047 | €42,207 | +€14,159 | +50.5% |
| Deferred charges and accrued income | 490/1 | €1,466 | €3,806 | +€2,340 | +160% |
| Total equity and liabilities | 10/49 | €349,886 | €450,813 | +€100,927 | +28.8% |
| Equity | 10/15 | €220,640 | €311,106 | +€90,466 | +41.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Contributions outside capital | 11 | €61,500 | €61,500 | = | 0.0% |
| Other | 1109/19 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €159,140 | €249,606 | +€90,466 | +56.8% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,094 | €5,094 | = | 0.0% |
| Distributable reserves | 133 | €147,896 | €238,362 | +€90,466 | +61.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €129,246 | €139,707 | +€10,461 | +8.1% |
| Amounts payable after more than one year | 17 | €92,374 | €87,043 | -€5,332 | -5.8% |
| Financial debts | 170/4 | €92,374 | €87,043 | -€5,332 | -5.8% |
| Amounts payable within one year | 42/48 | €36,871 | €52,664 | +€15,793 | +42.8% |
| Current portion of amounts payable after more than one year | 42 | €5,132 | €5,332 | +€200 | +3.9% |
| Financial debts | 43 | €2,822 | €2,824 | +€2 | +0.1% |
| Credit institutions | 430/8 | €2,822 | €2,824 | +€2 | +0.1% |
| Trade debts | 44 | €797 | €4,854 | +€4,057 | +509% |
| Suppliers | 440/4 | €797 | €4,854 | +€4,057 | +509% |
| Taxes, remuneration and social security | 45 | €28,121 | €39,655 | +€11,535 | +41.0% |
| Taxes | 450/3 | €27,521 | €38,230 | +€10,710 | +38.9% |
| Remuneration and social security | 454/9 | €600 | €1,425 | +€825 | +138% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,407 | €7,282 | +€2,874 | +65.2% |
| Other operating charges | 640/8 | €13,381 | €618 | -€12,764 | -95.4% |
| Gross operating margin | 9900 | €228,041 | €149,053 | -€78,988 | -34.6% |
| Operating profit (loss) | 9901 | €210,252 | €141,154 | -€69,098 | -32.9% |
| Financial income | 75/76B | €1,492 | €5,051 | +€3,559 | +239% |
| Recurring financial income | 75 | €1,492 | €5,051 | +€3,559 | +239% |
| Financial charges | 65/66B | €3,562 | €4,527 | +€964 | +27.1% |
| Recurring financial charges | 65 | €3,562 | €4,527 | +€964 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | €208,182 | €141,678 | -€66,504 | -31.9% |
| Income taxes | 67/77 | €52,296 | €51,213 | -€1,083 | -2.1% |
| Profit (loss) for the period | 9904 | €155,886 | €90,466 | -€65,421 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €155,886 | €90,466 | -€65,421 | -42.0% |
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 15 October 2026 via checked.be.