L.A. CONSULTANTS: 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. CONSULTANTS
Largest movements
- Tangible fixed assets -€5,780
down €5,780 (-5.3%), from €108,335 to €102,555
- Cash -€1,318
no longer reported in 2025 (was €1,318)
mainly Net result for the year (-€13,162) and Tax, wage and social debts (-€3,900)
- Profit (loss) carried forward -€13,162
down €13,162 (-15.9%), from -€82,801 to -€95,963
- Other debts +€9,860
up €9,860 (+12.2%), from €80,649 to €90,508
- Tax, wage and social debts -€3,900
no longer reported in 2025 (was €3,900)
- Gross operating margin +€2,456
up €2,456 (+30.3%), from -€8,113 to -€5,657
- Financial charges -€144
down €144 (-76.2%), from €189 to €45
- Financial income -€136
no longer reported in 2025 (was €136)
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 | €110,290 | €103,223 | -€7,067 | -6.4% |
| Fixed assets | 21/28 | €108,335 | €102,555 | -€5,780 | -5.3% |
| Tangible fixed assets | 22/27 | €108,335 | €102,555 | -€5,780 | -5.3% |
| Land and buildings | 22 | €108,335 | €102,555 | -€5,780 | -5.3% |
| Current assets | 29/58 | €1,955 | €667 | -€1,287 | -65.9% |
| Cash at bank and in hand | 54/58 | €1,318 | - | -€1,318 | |
| Deferred charges and accrued income | 490/1 | €637 | €667 | +€30 | +4.8% |
| Total equity and liabilities | 10/49 | €110,290 | €103,223 | -€7,067 | -6.4% |
| Equity | 10/15 | €25,654 | €12,493 | -€13,162 | -51.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €89,863 | €89,863 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €88,004 | €88,004 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,801 | -€95,963 | -€13,162 | -15.9% |
| Amounts payable | 17/49 | €84,636 | €90,730 | +€6,094 | +7.2% |
| Amounts payable within one year | 42/48 | €84,636 | €90,730 | +€6,094 | +7.2% |
| Financial debts | 43 | - | €44 | +€44 | |
| Credit institutions | 430/8 | - | €44 | +€44 | |
| Trade debts | 44 | €87 | €177 | +€90 | +104% |
| Suppliers | 440/4 | €87 | €177 | +€90 | +104% |
| Taxes, remuneration and social security | 45 | €3,900 | - | -€3,900 | |
| Remuneration and social security | 454/9 | €3,900 | - | -€3,900 | |
| Other amounts payable | 47/48 | €80,649 | €90,508 | +€9,860 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,780 | €5,780 | = | 0.0% |
| Other operating charges | 640/8 | €1,635 | €1,679 | +€44 | +2.7% |
| Gross operating margin | 9900 | -€8,113 | -€5,657 | +€2,456 | +30.3% |
| Operating profit (loss) | 9901 | -€15,529 | -€13,117 | +€2,412 | +15.5% |
| Financial income | 75/76B | €136 | - | -€136 | |
| Recurring financial income | 75 | €136 | - | -€136 | |
| Financial charges | 65/66B | €189 | €45 | -€144 | -76.2% |
| Recurring financial charges | 65 | €189 | €45 | -€144 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,582 | -€13,162 | +€2,420 | +15.5% |
| Profit (loss) for the period | 9904 | -€15,582 | -€13,162 | +€2,420 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,582 | -€13,162 | +€2,420 | +15.5% |
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 25 October 2026 via checked.be.