L.A.G. 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.G. CONSULT
Largest movements
- Cash +€109,126
up €109,126 (+1,393%), from €7,833 to €116,959
mainly Net result for the year (+€113,694) and Depreciation (+€63,097)
- Tangible fixed assets -€59,673
down €59,673 (-5.2%), from €1.1m to €1.1m
- Profit (loss) carried forward +€113,694
up €113,694, from -€52,758 to €60,936
- Debts after one year -€65,175
down €65,175 (-9.2%), from €711,037 to €645,862
- Gross operating margin +€168,740
up €168,740 (+619%), from €27,274 to €196,014
- Depreciation +€2,815
up €2,815 (+4.7%), from €60,283 to €63,097
- Other operating charges +€2,184
up €2,184 (+4,853%), from €45 to €2,229
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 | €1,152,882 | €1,209,844 | +€56,963 | +4.9% |
| Fixed assets | 21/28 | €1,140,830 | €1,081,157 | -€59,673 | -5.2% |
| Tangible fixed assets | 22/27 | €1,140,710 | €1,081,037 | -€59,673 | -5.2% |
| Land and buildings | 22 | €959,071 | €931,997 | -€27,074 | -2.8% |
| Plant, machinery and equipment | 23 | €164,972 | €139,437 | -€25,534 | -15.5% |
| Furniture and vehicles | 24 | €16,667 | €9,603 | -€7,064 | -42.4% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €12,052 | €128,687 | +€116,635 | +968% |
| Amounts receivable within one year | 40/41 | €1,119 | €9,680 | +€8,561 | +765% |
| Trade receivables | 40 | - | €9,680 | +€9,680 | |
| Other amounts receivable | 41 | €1,119 | - | -€1,119 | |
| Cash at bank and in hand | 54/58 | €7,833 | €116,959 | +€109,126 | +1,393% |
| Deferred charges and accrued income | 490/1 | €3,100 | €2,048 | -€1,052 | -33.9% |
| Total equity and liabilities | 10/49 | €1,152,882 | €1,209,844 | +€56,963 | +4.9% |
| Equity | 10/15 | -€32,298 | €81,396 | +€113,694 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,758 | €60,936 | +€113,694 | |
| Amounts payable | 17/49 | €1,185,180 | €1,128,448 | -€56,732 | -4.8% |
| Amounts payable after more than one year | 17 | €711,037 | €645,862 | -€65,175 | -9.2% |
| Financial debts | 170/4 | €711,037 | €645,862 | -€65,175 | -9.2% |
| Amounts payable within one year | 42/48 | €474,143 | €482,586 | +€8,443 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €63,791 | €65,187 | +€1,395 | +2.2% |
| Trade debts | 44 | €2,550 | €3,934 | +€1,384 | +54.3% |
| Suppliers | 440/4 | €2,550 | €3,934 | +€1,384 | +54.3% |
| Taxes, remuneration and social security | 45 | €357 | €4,292 | +€3,935 | +1,103% |
| Taxes | 450/3 | €357 | €4,292 | +€3,935 | +1,103% |
| Other amounts payable | 47/48 | €407,444 | €409,173 | +€1,729 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,283 | €63,097 | +€2,815 | +4.7% |
| Other operating charges | 640/8 | €45 | €2,229 | +€2,184 | +4,853% |
| Gross operating margin | 9900 | €27,274 | €196,014 | +€168,740 | +619% |
| Operating profit (loss) | 9901 | -€33,054 | €130,688 | +€163,742 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €17,502 | €16,546 | -€956 | -5.5% |
| Recurring financial charges | 65 | €17,502 | €16,546 | -€956 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€50,555 | €114,142 | +€164,697 | |
| Income taxes | 67/77 | €357 | €448 | +€91 | +25.4% |
| Profit (loss) for the period | 9904 | -€50,912 | €113,694 | +€164,607 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,912 | €113,694 | +€164,607 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.