La Mu 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.
La Mu Consult
Largest movements
- Receivables within one year +€2,807
up €2,807 (+4.0%), from €70,593 to €73,400
of which Trade receivables: +€2,317
- Advances received -€7,940
no longer reported in 2024 (was €7,940)
- Profit (loss) carried forward +€4,353
up €4,353 (+10.2%), from €42,797 to €47,150
- Tax, wage and social debts +€3,989
up €3,989 (+456%), from €875 to €4,864
- Other debts +€2,097
up €2,097 (+19.0%), from €11,034 to €13,131
- Turnover +€23,224
new in 2024: €23,224
- Purchases and services +€16,389
new in 2024: €16,389
- Gross operating margin -€10,519
down €10,519 (-60.6%), from €17,355 to €6,835
- Financial income -€2,662
no longer reported in 2024 (was €2,662)
- Depreciation -€1,203
down €1,203 (-79.9%), from €1,505 to €302
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,798 | €74,654 | +€2,856 | +4.0% |
| Fixed assets | 21/28 | €744 | €442 | -€302 | -40.6% |
| Tangible fixed assets | 22/27 | €744 | €442 | -€302 | -40.6% |
| Furniture and vehicles | 24 | €744 | €442 | -€302 | -40.6% |
| Current assets | 29/58 | €71,054 | €74,212 | +€3,158 | +4.4% |
| Amounts receivable within one year | 40/41 | €70,593 | €73,400 | +€2,807 | +4.0% |
| Trade receivables | 40 | €8,901 | €11,218 | +€2,317 | +26.0% |
| Other amounts receivable | 41 | €61,692 | €62,182 | +€490 | +0.8% |
| Cash at bank and in hand | 54/58 | €461 | €812 | +€351 | +76.1% |
| Total equity and liabilities | 10/49 | €71,798 | €74,654 | +€2,856 | +4.0% |
| Equity | 10/15 | €49,047 | €53,400 | +€4,353 | +8.9% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,797 | €47,150 | +€4,353 | +10.2% |
| Amounts payable | 17/49 | €22,751 | €21,254 | -€1,497 | -6.6% |
| Amounts payable within one year | 42/48 | €22,751 | €21,254 | -€1,497 | -6.6% |
| Trade debts | 44 | €2,903 | €3,260 | +€357 | +12.3% |
| Suppliers | 440/4 | €2,903 | €3,260 | +€357 | +12.3% |
| Advances received on contracts in progress | 46 | €7,940 | - | -€7,940 | |
| Taxes, remuneration and social security | 45 | €875 | €4,864 | +€3,989 | +456% |
| Taxes | 450/3 | €875 | €4,864 | +€3,989 | +456% |
| Other amounts payable | 47/48 | €11,034 | €13,131 | +€2,097 | +19.0% |
| Turnover | 70 | - | €23,224 | +€23,224 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €16,389 | +€16,389 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,505 | €302 | -€1,203 | -79.9% |
| Other operating charges | 640/8 | €789 | €387 | -€402 | -50.9% |
| Gross operating margin | 9900 | €17,355 | €6,835 | -€10,519 | -60.6% |
| Operating profit (loss) | 9901 | €15,061 | €6,146 | -€8,915 | -59.2% |
| Financial income | 75/76B | €2,662 | - | -€2,662 | |
| Recurring financial income | 75 | €2,662 | - | -€2,662 | |
| Financial charges | 65/66B | €136 | €130 | -€6 | -4.2% |
| Recurring financial charges | 65 | €136 | €130 | -€6 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €17,587 | €6,016 | -€11,571 | -65.8% |
| Income taxes | 67/77 | €844 | €1,663 | +€819 | +97.1% |
| Profit (loss) for the period | 9904 | €16,743 | €4,353 | -€12,390 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,743 | €4,353 | -€12,390 | -74.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.