La-St 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-St Consulting
Largest movements
- Cash -€2,531
down €2,531 (-93.3%), from €2,714 to €182
mainly Net result for the year (-€10,010) and Investment in fixed assets (net) (-€1,989)
- Tangible fixed assets +€1,972
up €1,972, from €0 to €1,972
of which Other tangible fixed assets: +€1,972
- Receivables within one year -€1,961
down €1,961 (-33.7%), from €5,819 to €3,858
of which Trade receivables: -€4,383
- Profit (loss) carried forward -€10,010
down €10,010 (-75.5%), from -€13,253 to -€23,263
- Tax, wage and social debts +€4,475
up €4,475 (+107%), from €4,181 to €8,656
of which Taxes: +€3,486
- Trade debts +€1,607
up €1,607 (+149%), from €1,080 to €2,687
- Accrued charges and deferred income +€1,211
new in 2025: €1,211
- Other debts +€197
up €197 (+1.4%), from €14,068 to €14,266
- Gross operating margin -€8,807
down €8,807, from €2,045 to -€6,762
- Other operating charges +€2,264
up €2,264 (+295%), from €768 to €3,032
- Taxes -€1,422
down €1,422 (-90.9%), from €1,564 to €142
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 | €8,576 | €6,056 | -€2,520 | -29.4% |
| Fixed assets | 21/28 | €43 | €2,015 | +€1,972 | +4,552% |
| Tangible fixed assets | 22/27 | €0 | €1,972 | +€1,972 | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | - | €1,972 | +€1,972 | |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €8,533 | €4,041 | -€4,492 | -52.6% |
| Amounts receivable within one year | 40/41 | €5,819 | €3,858 | -€1,961 | -33.7% |
| Trade receivables | 40 | €4,383 | - | -€4,383 | |
| Other amounts receivable | 41 | €1,436 | €3,858 | +€2,422 | +169% |
| Cash at bank and in hand | 54/58 | €2,714 | €182 | -€2,531 | -93.3% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €8,576 | €6,056 | -€2,520 | -29.4% |
| Equity | 10/15 | -€10,753 | -€20,763 | -€10,010 | -93.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,253 | -€23,263 | -€10,010 | -75.5% |
| Amounts payable | 17/49 | €19,329 | €26,819 | +€7,490 | +38.7% |
| Amounts payable within one year | 42/48 | €19,329 | €25,609 | +€6,279 | +32.5% |
| Trade debts | 44 | €1,080 | €2,687 | +€1,607 | +149% |
| Suppliers | 440/4 | €1,080 | €2,687 | +€1,607 | +149% |
| Taxes, remuneration and social security | 45 | €4,181 | €8,656 | +€4,475 | +107% |
| Taxes | 450/3 | €2,831 | €6,317 | +€3,486 | +123% |
| Remuneration and social security | 454/9 | €1,350 | €2,339 | +€989 | +73.3% |
| Other amounts payable | 47/48 | €14,068 | €14,266 | +€197 | +1.4% |
| Accrued charges and deferred income | 492/3 | - | €1,211 | +€1,211 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €17 | +€17 | |
| Other operating charges | 640/8 | €768 | €3,032 | +€2,264 | +295% |
| Gross operating margin | 9900 | €2,045 | -€6,762 | -€8,807 | |
| Operating profit (loss) | 9901 | €1,277 | -€9,810 | -€11,087 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €68 | €58 | -€10 | -14.5% |
| Recurring financial charges | 65 | €68 | €58 | -€10 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €1,209 | -€9,868 | -€11,078 | |
| Income taxes | 67/77 | €1,564 | €142 | -€1,422 | -90.9% |
| Profit (loss) for the period | 9904 | -€354 | -€10,010 | -€9,656 | -2,727% |
| Profit (loss) for the period to be appropriated | 9905 | -€354 | -€10,010 | -€9,656 | -2,727% |
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 26 October 2026 via checked.be.