L.A. 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.
L.A. CONSULT
Largest movements
- Current investments +€70,000
up €70,000 (+233%), from €30,000 to €100,000
- Cash +€33,289
up €33,289 (+67.2%), from €49,510 to €82,799
mainly Net result for the year (+€78,417) and Short-term financial debts (+€34,888)
- Tangible fixed assets -€13,042
down €13,042 (-4.4%), from €293,915 to €280,873
of which Furniture and vehicles: -€11,471
- Receivables within one year -€7,986
down €7,986 (-7.1%), from €112,154 to €104,167
- Reserves +€78,000
up €78,000 (+58.1%), from €134,360 to €212,360
- Short-term financial debts +€34,888
new in 2024: €34,888
- Current portion of long-term debt -€33,872
no longer reported in 2024 (was €33,872)
- Trade debts +€22,931
up €22,931 (+363%), from €6,312 to €29,242
- Debts after one year -€17,702
down €17,702 (-32.4%), from €54,714 to €37,012
- Gross operating margin +€35,768
up €35,768 (+16.9%), from €211,230 to €246,998
- Taxes +€17,213
up €17,213 (+76.1%), from €22,618 to €39,831
- Staff costs +€4,496
up €4,496 (+4.1%), from €108,711 to €113,207
- Depreciation +€3,072
up €3,072 (+30.8%), from €9,970 to €13,042
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €488,451 | €571,811 | +€83,359 | +17.1% |
| Fixed assets | 21/28 | €293,915 | €280,873 | -€13,042 | -4.4% |
| Tangible fixed assets | 22/27 | €293,915 | €280,873 | -€13,042 | -4.4% |
| Land and buildings | 22 | €242,670 | €242,670 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,283 | €4,711 | -€1,572 | -25.0% |
| Furniture and vehicles | 24 | €44,962 | €33,491 | -€11,471 | -25.5% |
| Current assets | 29/58 | €194,536 | €290,938 | +€96,402 | +49.6% |
| Amounts receivable within one year | 40/41 | €112,154 | €104,167 | -€7,986 | -7.1% |
| Trade receivables | 40 | €112,154 | €104,167 | -€7,986 | -7.1% |
| Current investments | 50/53 | €30,000 | €100,000 | +€70,000 | +233% |
| Cash at bank and in hand | 54/58 | €49,510 | €82,799 | +€33,289 | +67.2% |
| Deferred charges and accrued income | 490/1 | €2,873 | €3,972 | +€1,099 | +38.2% |
| Total equity and liabilities | 10/49 | €488,451 | €571,811 | +€83,359 | +17.1% |
| Equity | 10/15 | €311,882 | €390,300 | +€78,417 | +25.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,360 | €212,360 | +€78,000 | +58.1% |
| Distributable reserves | 133 | €134,360 | €212,360 | +€78,000 | +58.1% |
| Profit (loss) carried forward | 14 | €158,922 | €159,340 | +€417 | +0.3% |
| Amounts payable | 17/49 | €176,569 | €181,511 | +€4,942 | +2.8% |
| Amounts payable after more than one year | 17 | €54,714 | €37,012 | -€17,702 | -32.4% |
| Financial debts | 170/4 | €54,714 | €37,012 | -€17,702 | -32.4% |
| Amounts payable within one year | 42/48 | €120,956 | €143,815 | +€22,858 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €33,872 | - | -€33,872 | |
| Financial debts | 43 | - | €34,888 | +€34,888 | |
| Credit institutions | 430/8 | - | €34,888 | +€34,888 | |
| Trade debts | 44 | €6,312 | €29,242 | +€22,931 | +363% |
| Suppliers | 440/4 | €6,312 | €29,242 | +€22,931 | +363% |
| Taxes, remuneration and social security | 45 | €51,050 | €55,125 | +€4,075 | +8.0% |
| Taxes | 450/3 | €38,365 | €47,666 | +€9,301 | +24.2% |
| Remuneration and social security | 454/9 | €12,684 | €7,458 | -€5,226 | -41.2% |
| Other amounts payable | 47/48 | €29,723 | €24,560 | -€5,163 | -17.4% |
| Accrued charges and deferred income | 492/3 | €899 | €684 | -€215 | -23.9% |
| Non-recurring operating income | 76A | €9,050 | - | -€9,050 | |
| Remuneration, social security and pensions | 62 | €108,711 | €113,207 | +€4,496 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,970 | €13,042 | +€3,072 | +30.8% |
| Other operating charges | 640/8 | €2,516 | €980 | -€1,536 | -61.1% |
| Non-recurring operating charges | 66A | - | €672 | +€672 | |
| Gross operating margin | 9900 | €211,230 | €246,998 | +€35,768 | +16.9% |
| Operating profit (loss) | 9901 | €90,033 | €119,098 | +€29,065 | +32.3% |
| Financial income | 75/76B | €3 | €1,214 | +€1,211 | +41,185% |
| Recurring financial income | 75 | €3 | €1,214 | +€1,211 | +41,185% |
| Financial charges | 65/66B | €2,609 | €2,063 | -€546 | -20.9% |
| Recurring financial charges | 65 | €2,609 | €2,063 | -€546 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €87,426 | €118,248 | +€30,822 | +35.3% |
| Income taxes | 67/77 | €22,618 | €39,831 | +€17,213 | +76.1% |
| Profit (loss) for the period | 9904 | €64,809 | €78,417 | +€13,609 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,809 | €78,417 | +€13,609 | +21.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.