L.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.G. CONSULT
Largest movements
- Receivables within one year +€8,661
up €8,661 (+195%), from €4,446 to €13,107
of which Trade receivables: +€5,844
- Tangible fixed assets +€1,248
up €1,248 (+750%), from €166 to €1,414
- Deferred charges and accrued income +€1,134
up €1,134 (+57.5%), from €1,971 to €3,105
- Profit (loss) carried forward +€5,894
up €5,894 (+439%), from €1,344 to €7,237
- Current portion of long-term debt +€2,148
new in 2025: €2,148
- Tax, wage and social debts +€2,048
up €2,048 (+115%), from €1,780 to €3,828
- Trade debts +€903
up €903 (+24.8%), from €3,637 to €4,540
- Gross operating margin +€11,873
up €11,873, from -€186 to €11,688
- Taxes +€2,510
up €2,510 (+474%), from €530 to €3,039
- Other operating charges +€1,804
up €1,804 (+434%), from €415 to €2,219
- Depreciation +€450
up €450 (+263%), from €171 to €621
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 | €9,761 | €20,754 | +€10,993 | +113% |
| Fixed assets | 21/28 | €166 | €1,414 | +€1,248 | +750% |
| Tangible fixed assets | 22/27 | €166 | €1,414 | +€1,248 | +750% |
| Furniture and vehicles | 24 | €166 | €1,414 | +€1,248 | +750% |
| Current assets | 29/58 | €9,595 | €19,340 | +€9,745 | +102% |
| Amounts receivable within one year | 40/41 | €4,446 | €13,107 | +€8,661 | +195% |
| Trade receivables | 40 | €2,482 | €8,326 | +€5,844 | +235% |
| Other amounts receivable | 41 | €1,963 | €4,780 | +€2,817 | +144% |
| Cash at bank and in hand | 54/58 | €3,178 | €3,128 | -€50 | -1.6% |
| Deferred charges and accrued income | 490/1 | €1,971 | €3,105 | +€1,134 | +57.5% |
| Total equity and liabilities | 10/49 | €9,761 | €20,754 | +€10,993 | +113% |
| Equity | 10/15 | €4,344 | €10,237 | +€5,894 | +136% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,344 | €7,237 | +€5,894 | +439% |
| Amounts payable | 17/49 | €5,417 | €10,516 | +€5,099 | +94.1% |
| Amounts payable within one year | 42/48 | €5,417 | €10,516 | +€5,099 | +94.1% |
| Current portion of amounts payable after more than one year | 42 | - | €2,148 | +€2,148 | |
| Trade debts | 44 | €3,637 | €4,540 | +€903 | +24.8% |
| Suppliers | 440/4 | €3,637 | €4,540 | +€903 | +24.8% |
| Taxes, remuneration and social security | 45 | €1,780 | €3,828 | +€2,048 | +115% |
| Taxes | 450/3 | €1,780 | €3,828 | +€2,048 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €171 | €621 | +€450 | +263% |
| Other operating charges | 640/8 | €415 | €2,219 | +€1,804 | +434% |
| Gross operating margin | 9900 | -€186 | €11,688 | +€11,873 | |
| Operating profit (loss) | 9901 | -€772 | €8,848 | +€9,619 | |
| Financial income | 75/76B | €105 | €149 | +€45 | +42.7% |
| Recurring financial income | 75 | €105 | €149 | +€45 | +42.7% |
| Financial charges | 65/66B | €34 | €64 | +€30 | +88.1% |
| Recurring financial charges | 65 | €34 | €64 | +€30 | +88.1% |
| Profit (loss) for the period before taxes | 9903 | -€701 | €8,933 | +€9,634 | |
| Income taxes | 67/77 | €530 | €3,039 | +€2,510 | +474% |
| Profit (loss) for the period | 9904 | -€1,231 | €5,894 | +€7,124 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,231 | €5,894 | +€7,124 |
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 31 October 2026 via checked.be.