LA 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.
LA CONSULTING
Largest movements
- Cash +€20,867
up €20,867 (+8.2%), from €255,454 to €276,321
mainly Net result for the year (+€16,694) and Depreciation (+€13,869)
- Tangible fixed assets -€12,011
down €12,011 (-19.5%), from €61,586 to €49,576
- Receivables within one year -€11,528
down €11,528 (-80.4%), from €14,343 to €2,815
of which Trade receivables: -€14,343
- Tax, wage and social debts -€8,427
down €8,427 (-34.9%), from €24,163 to €15,735
- Reserves +€5,015
up €5,015 (+2.9%), from €173,185 to €178,200
- Gross operating margin -€21,502
down €21,502 (-37.5%), from €57,305 to €35,803
- Taxes -€10,210
down €10,210 (-61.7%), from €16,544 to €6,334
- Depreciation +€8,337
up €8,337 (+151%), from €5,533 to €13,869
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 | €351,383 | €348,712 | -€2,672 | -0.8% |
| Fixed assets | 21/28 | €61,586 | €49,576 | -€12,011 | -19.5% |
| Tangible fixed assets | 22/27 | €61,586 | €49,576 | -€12,011 | -19.5% |
| Furniture and vehicles | 24 | €61,586 | €49,576 | -€12,011 | -19.5% |
| Current assets | 29/58 | €289,797 | €299,136 | +€9,339 | +3.2% |
| Amounts receivable within one year | 40/41 | €14,343 | €2,815 | -€11,528 | -80.4% |
| Trade receivables | 40 | €14,343 | - | -€14,343 | |
| Other amounts receivable | 41 | - | €2,815 | +€2,815 | |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €255,454 | €276,321 | +€20,867 | +8.2% |
| Total equity and liabilities | 10/49 | €351,383 | €348,712 | -€2,672 | -0.8% |
| Equity | 10/15 | €327,159 | €332,668 | +€5,509 | +1.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €173,185 | €178,200 | +€5,015 | +2.9% |
| Distributable reserves | 133 | €173,185 | €178,200 | +€5,015 | +2.9% |
| Profit (loss) carried forward | 14 | €152,974 | €153,468 | +€494 | +0.3% |
| Amounts payable | 17/49 | €24,224 | €16,043 | -€8,181 | -33.8% |
| Amounts payable within one year | 42/48 | €24,224 | €16,043 | -€8,181 | -33.8% |
| Trade debts | 44 | €61 | €308 | +€247 | +404% |
| Suppliers | 440/4 | €61 | €308 | +€247 | +404% |
| Taxes, remuneration and social security | 45 | €24,163 | €15,735 | -€8,427 | -34.9% |
| Taxes | 450/3 | €24,163 | €15,735 | -€8,427 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,533 | €13,869 | +€8,337 | +151% |
| Other operating charges | 640/8 | €860 | €493 | -€367 | -42.6% |
| Gross operating margin | 9900 | €57,305 | €35,803 | -€21,502 | -37.5% |
| Operating profit (loss) | 9901 | €50,912 | €21,440 | -€29,472 | -57.9% |
| Financial income | 75/76B | €2,035 | €1,733 | -€302 | -14.8% |
| Recurring financial income | 75 | €2,035 | €1,733 | -€302 | -14.8% |
| Financial charges | 65/66B | €319 | €145 | -€174 | -54.5% |
| Recurring financial charges | 65 | €319 | €145 | -€174 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €52,627 | €23,028 | -€29,600 | -56.2% |
| Income taxes | 67/77 | €16,544 | €6,334 | -€10,210 | -61.7% |
| Profit (loss) for the period | 9904 | €36,084 | €16,694 | -€19,390 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,084 | €16,694 | -€19,390 | -53.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.