L.A. CONSEIL: 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.
L.A. CONSEIL
Largest movements
- Cash +€16,522
up €16,522 (+13.0%), from €126,814 to €143,335
mainly Net result for the year (+€227,468) and Other debts (+€138,293)
- Receivables within one year -€5,824
no longer reported in 2025 (was €5,824)
- Deferred charges and accrued income +€5,130
up €5,130 (+366%), from €1,400 to €6,530
- Other debts +€138,293
up €138,293 (+138%), from €100,487 to €238,780
- Profit (loss) carried forward -€116,532
down €116,532 (-99.3%), from €117,306 to €774
- Trade debts -€13,288
down €13,288 (-88.7%), from €14,982 to €1,694
- Tax, wage and social debts +€5,853
up €5,853 (+10.2%), from €57,227 to €63,080
- Gross operating margin +€36,484
up €36,484 (+14.2%), from €256,610 to €293,094
- Taxes +€9,699
up €9,699 (+15.6%), from €62,375 to €72,074
- Financial income +€5,029
up €5,029 (+191%), from €2,627 to €7,656
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 | €295,015 | €307,720 | +€12,705 | +4.3% |
| Fixed assets | 21/28 | €3,871 | €3,248 | -€623 | -16.1% |
| Tangible fixed assets | 22/27 | €1,371 | €748 | -€623 | -45.4% |
| Furniture and vehicles | 24 | €1,371 | €748 | -€623 | -45.4% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €291,144 | €304,472 | +€13,328 | +4.6% |
| Amounts receivable after more than one year | 29 | €157,107 | €154,607 | -€2,500 | -1.6% |
| Other amounts receivable | 291 | €157,107 | €154,607 | -€2,500 | -1.6% |
| Amounts receivable within one year | 40/41 | €5,824 | - | -€5,824 | |
| Other amounts receivable | 41 | €5,824 | - | -€5,824 | |
| Cash at bank and in hand | 54/58 | €126,814 | €143,335 | +€16,522 | +13.0% |
| Deferred charges and accrued income | 490/1 | €1,400 | €6,530 | +€5,130 | +366% |
| Total equity and liabilities | 10/49 | €295,015 | €307,720 | +€12,705 | +4.3% |
| Equity | 10/15 | €120,306 | €3,774 | -€116,532 | -96.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,306 | €774 | -€116,532 | -99.3% |
| Amounts payable | 17/49 | €174,710 | €303,947 | +€129,237 | +74.0% |
| Amounts payable within one year | 42/48 | €174,710 | €303,947 | +€129,237 | +74.0% |
| Financial debts | 43 | €2,013 | €393 | -€1,620 | -80.5% |
| Credit institutions | 430/8 | €2,013 | €393 | -€1,620 | -80.5% |
| Trade debts | 44 | €14,982 | €1,694 | -€13,288 | -88.7% |
| Suppliers | 440/4 | €14,982 | €1,694 | -€13,288 | -88.7% |
| Taxes, remuneration and social security | 45 | €57,227 | €63,080 | +€5,853 | +10.2% |
| Taxes | 450/3 | €57,227 | €63,080 | +€5,853 | +10.2% |
| Other amounts payable | 47/48 | €100,487 | €238,780 | +€138,293 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €393 | €623 | +€230 | +58.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €256,610 | €293,094 | +€36,484 | +14.2% |
| Operating profit (loss) | 9901 | €255,830 | €292,071 | +€36,241 | +14.2% |
| Financial income | 75/76B | €2,627 | €7,656 | +€5,029 | +191% |
| Recurring financial income | 75 | €2,627 | €7,656 | +€5,029 | +191% |
| Financial charges | 65/66B | €203 | €186 | -€17 | -8.5% |
| Recurring financial charges | 65 | €203 | €186 | -€17 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €258,254 | €299,542 | +€41,288 | +16.0% |
| Income taxes | 67/77 | €62,375 | €72,074 | +€9,699 | +15.6% |
| Profit (loss) for the period | 9904 | €195,879 | €227,468 | +€31,589 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €195,879 | €227,468 | +€31,589 | +16.1% |
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 23 October 2026 via checked.be.