LA'OS 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'OS CONSULTING
Largest movements
- Cash +€41,258
up €41,258 (+49.6%), from €83,222 to €124,480
mainly Net result for the year (+€38,673) and Other debts (+€35,626)
- Receivables within one year -€12,662
down €12,662 (-35.2%), from €35,923 to €23,261
of which Other amounts receivable: -€19,838
- Intangible fixed assets -€5,700
down €5,700 (-15.3%), from €37,158 to €31,458
- Other debts +€35,626
up €35,626 (+30.9%), from €115,214 to €150,840
- Trade debts -€7,730
down €7,730 (-46.7%), from €16,568 to €8,838
- Tax, wage and social debts -€6,506
down €6,506 (-22.0%), from €29,618 to €23,112
- Gross operating margin +€30,881
up €30,881 (+107%), from €28,828 to €59,709
- Taxes +€7,079
up €7,079 (+137%), from €5,181 to €12,261
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 | €166,399 | €187,789 | +€21,389 | +12.9% |
| Fixed assets | 21/28 | €37,158 | €31,458 | -€5,700 | -15.3% |
| Intangible fixed assets | 21 | €37,158 | €31,458 | -€5,700 | -15.3% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €129,241 | €156,330 | +€27,089 | +21.0% |
| Amounts receivable within one year | 40/41 | €35,923 | €23,261 | -€12,662 | -35.2% |
| Trade receivables | 40 | €16,085 | €23,261 | +€7,176 | +44.6% |
| Other amounts receivable | 41 | €19,838 | - | -€19,838 | |
| Cash at bank and in hand | 54/58 | €83,222 | €124,480 | +€41,258 | +49.6% |
| Deferred charges and accrued income | 490/1 | €10,096 | €8,590 | -€1,506 | -14.9% |
| Total equity and liabilities | 10/49 | €166,399 | €187,789 | +€21,389 | +12.9% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €161,399 | €182,789 | +€21,389 | +13.3% |
| Amounts payable within one year | 42/48 | €161,399 | €182,789 | +€21,389 | +13.3% |
| Trade debts | 44 | €16,568 | €8,838 | -€7,730 | -46.7% |
| Suppliers | 440/4 | €16,568 | €8,838 | -€7,730 | -46.7% |
| Taxes, remuneration and social security | 45 | €29,618 | €23,112 | -€6,506 | -22.0% |
| Taxes | 450/3 | €29,618 | €23,112 | -€6,506 | -22.0% |
| Other amounts payable | 47/48 | €115,214 | €150,840 | +€35,626 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,700 | €5,700 | = | 0.0% |
| Other operating charges | 640/8 | €1,054 | €647 | -€406 | -38.6% |
| Gross operating margin | 9900 | €28,828 | €59,709 | +€30,881 | +107% |
| Operating profit (loss) | 9901 | €22,074 | €53,361 | +€31,287 | +142% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €2,503 | €2,447 | -€56 | -2.2% |
| Recurring financial charges | 65 | €2,503 | €2,447 | -€56 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €19,571 | €50,933 | +€31,362 | +160% |
| Income taxes | 67/77 | €5,181 | €12,261 | +€7,079 | +137% |
| Profit (loss) for the period | 9904 | €14,390 | €38,673 | +€24,283 | +169% |
| Profit (loss) for the period to be appropriated | 9905 | €14,390 | €38,673 | +€24,283 | +169% |
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 28 October 2026 via checked.be.