L.A. Consulting: 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. Consulting
Largest movements
- Tangible fixed assets -€237,684
down €237,684 (-86.8%), from €273,928 to €36,244
of which Land and buildings: -€227,591
- Current investments +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Cash +€12,786
up €12,786 (+8.7%), from €147,086 to €159,872
mainly Investment in fixed assets (net) (+€225,945) and Net result for the year (+€96,392)
- Receivables within one year -€6,881
down €6,881 (-62.2%), from €11,059 to €4,178
of which Other amounts receivable: -€5,000
- Other debts -€219,734
down €219,734 (-99.4%), from €220,958 to €1,223
- Reserves +€31,994
up €31,994 (+11.9%), from €267,779 to €299,773
- Tax, wage and social debts +€17,956
up €17,956 (+825%), from €2,177 to €20,133
of which Taxes: +€15,856
- Accrued charges and deferred income -€9,336
down €9,336 (-85.0%), from €10,978 to €1,642
- Gross operating margin +€92,251
up €92,251 (+177%), from €52,076 to €144,327
- Taxes +€28,711
up €28,711 (+2,053%), from €1,398 to €30,110
- Depreciation -€17,883
down €17,883 (-60.4%), from €29,621 to €11,738
- Financial charges -€9,335
down €9,335 (-84.0%), from €11,119 to €1,784
- Financial income -€2,800
down €2,800 (-76.2%), from €3,673 to €873
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €533,861 | €351,627 | -€182,234 | -34.1% |
| Fixed assets | 21/28 | €273,928 | €36,244 | -€237,684 | -86.8% |
| Tangible fixed assets | 22/27 | €273,928 | €36,244 | -€237,684 | -86.8% |
| Land and buildings | 22 | €227,591 | €0 | -€227,591 | -100% |
| Plant, machinery and equipment | 23 | - | €1,932 | +€1,932 | |
| Furniture and vehicles | 24 | €46,336 | €34,312 | -€12,025 | -26.0% |
| Current assets | 29/58 | €259,933 | €315,383 | +€55,449 | +21.3% |
| Amounts receivable within one year | 40/41 | €11,059 | €4,178 | -€6,881 | -62.2% |
| Trade receivables | 40 | €6,059 | €4,178 | -€1,881 | -31.0% |
| Other amounts receivable | 41 | €5,000 | €0 | -€5,000 | -100% |
| Current investments | 50/53 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €147,086 | €159,872 | +€12,786 | +8.7% |
| Deferred charges and accrued income | 490/1 | €1,788 | €1,333 | -€455 | -25.5% |
| Total equity and liabilities | 10/49 | €533,861 | €351,627 | -€182,234 | -34.1% |
| Equity | 10/15 | €287,779 | €319,773 | +€31,994 | +11.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €267,779 | €299,773 | +€31,994 | +11.9% |
| Distributable reserves | 133 | €267,779 | €299,773 | +€31,994 | +11.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €246,082 | €31,854 | -€214,228 | -87.1% |
| Amounts payable within one year | 42/48 | €235,104 | €30,212 | -€204,892 | -87.1% |
| Trade debts | 44 | €11,969 | €8,856 | -€3,113 | -26.0% |
| Suppliers | 440/4 | €11,969 | €8,856 | -€3,113 | -26.0% |
| Taxes, remuneration and social security | 45 | €2,177 | €20,133 | +€17,956 | +825% |
| Taxes | 450/3 | €2,177 | €18,033 | +€15,856 | +728% |
| Remuneration and social security | 454/9 | €0 | €2,100 | +€2,100 | |
| Other amounts payable | 47/48 | €220,958 | €1,223 | -€219,734 | -99.4% |
| Accrued charges and deferred income | 492/3 | €10,978 | €1,642 | -€9,336 | -85.0% |
| Non-recurring operating income | 76A | - | €64,331 | +€64,331 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,621 | €11,738 | -€17,883 | -60.4% |
| Other operating charges | 640/8 | €2,420 | €4,752 | +€2,332 | +96.4% |
| Non-recurring operating charges | 66A | - | €424 | +€424 | |
| Gross operating margin | 9900 | €52,076 | €144,327 | +€92,251 | +177% |
| Operating profit (loss) | 9901 | €20,036 | €127,413 | +€107,377 | +536% |
| Financial income | 75/76B | €3,673 | €873 | -€2,800 | -76.2% |
| Recurring financial income | 75 | €3,673 | €873 | -€2,800 | -76.2% |
| Financial charges | 65/66B | €11,119 | €1,784 | -€9,335 | -84.0% |
| Recurring financial charges | 65 | €11,119 | €1,784 | -€9,335 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | €12,589 | €126,502 | +€113,913 | +905% |
| Income taxes | 67/77 | €1,398 | €30,110 | +€28,711 | +2,053% |
| Profit (loss) for the period | 9904 | €11,191 | €96,392 | +€85,201 | +761% |
| Profit (loss) for the period to be appropriated | 9905 | €11,191 | €96,392 | +€85,201 | +761% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.