Laberma 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.
Laberma Consulting
Largest movements
- Financial fixed assets +€55,000
up €55,000 (+36.7%), from €149,999 to €204,999
- Cash +€10,983
up €10,983 (+148%), from €7,416 to €18,400
mainly Net result for the year (+€63,979) and Tax, wage and social debts (+€7,419)
- Receivables within one year +€6,041
up €6,041 (+210%), from €2,882 to €8,923
- Reserves +€63,979
up €63,979 (+41.8%), from €153,169 to €217,148
- Tax, wage and social debts +€7,419
up €7,419 (+188%), from €3,954 to €11,374
- Gross operating margin +€49,484
up €49,484 (+108%), from €45,680 to €95,164
- Taxes +€16,025
up €16,025 (+116%), from €13,832 to €29,857
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 | €161,123 | €232,522 | +€71,399 | +44.3% |
| Fixed assets | 21/28 | €150,625 | €204,999 | +€54,374 | +36.1% |
| Tangible fixed assets | 22/27 | €626 | €0 | -€626 | -100% |
| Furniture and vehicles | 24 | €626 | €0 | -€626 | -100% |
| Financial fixed assets | 28 | €149,999 | €204,999 | +€55,000 | +36.7% |
| Current assets | 29/58 | €10,498 | €27,523 | +€17,024 | +162% |
| Amounts receivable within one year | 40/41 | €2,882 | €8,923 | +€6,041 | +210% |
| Other amounts receivable | 41 | €2,882 | €8,923 | +€6,041 | +210% |
| Cash at bank and in hand | 54/58 | €7,416 | €18,400 | +€10,983 | +148% |
| Deferred charges and accrued income | 490/1 | €200 | €200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €161,123 | €232,522 | +€71,399 | +44.3% |
| Equity | 10/15 | €157,169 | €221,148 | +€63,979 | +40.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €153,169 | €217,148 | +€63,979 | +41.8% |
| Distributable reserves | 133 | €153,169 | €217,148 | +€63,979 | +41.8% |
| Amounts payable | 17/49 | €3,954 | €11,374 | +€7,419 | +188% |
| Amounts payable within one year | 42/48 | €3,954 | €11,374 | +€7,419 | +188% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,954 | €11,374 | +€7,419 | +188% |
| Taxes | 450/3 | €3,954 | €11,374 | +€7,419 | +188% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,502 | €626 | -€876 | -58.3% |
| Other operating charges | 640/8 | €649 | €662 | +€12 | +1.9% |
| Gross operating margin | 9900 | €45,680 | €95,164 | +€49,484 | +108% |
| Operating profit (loss) | 9901 | €43,529 | €93,877 | +€50,348 | +116% |
| Financial charges | 65/66B | €56 | €40 | -€16 | -27.9% |
| Recurring financial charges | 65 | €56 | €40 | -€16 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €43,473 | €93,836 | +€50,363 | +116% |
| Income taxes | 67/77 | €13,832 | €29,857 | +€16,025 | +116% |
| Profit (loss) for the period | 9904 | €29,641 | €63,979 | +€34,338 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €29,641 | €63,979 | +€34,338 | +116% |
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 23 October 2026 via checked.be.