LAC BW Consulting: what changed
LAC BW Consulting
Largest movements
- Receivables within one year +€11,723
up €11,723 (+21.0%), from €55,922 to €67,645
of which Trade receivables: +€38,520
- Tangible fixed assets -€1,139
down €1,139 (-17.3%), from €6,588 to €5,449
- Deferred charges and accrued income -€922
down €922 (-100%), from €922 to €0
- Tax, wage and social debts +€7,038
up €7,038 (+114%), from €6,167 to €13,205
- Reserves +€3,558
up €3,558 (+11.1%), from €32,201 to €35,759
of which Distributable reserves: +€3,558
- Trade debts -€2,887
down €2,887 (-23.4%), from €12,339 to €9,452
- Short-term financial debts +€1,480
up €1,480 (+186%), from €797 to €2,277
- Gross operating margin +€9,593
up €9,593, from -€1,515 to €8,078
- Financial charges -€4,159
down €4,159 (-91.8%), from €4,533 to €374
- Taxes +€2,514
up €2,514 (+759%), from €331 to €2,845
- Financial income -€1,056
down €1,056 (-41.4%), from €2,555 to €1,498
- Other operating charges -€808
down €808 (-56.9%), from €1,420 to €612
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,904 | €73,093 | +€9,190 | +14.4% |
| Fixed assets | 21/28 | €6,588 | €5,449 | -€1,139 | -17.3% |
| Tangible fixed assets | 22/27 | €6,588 | €5,449 | -€1,139 | -17.3% |
| Plant, machinery and equipment | 23 | €6,588 | €5,449 | -€1,139 | -17.3% |
| Current assets | 29/58 | €57,316 | €67,645 | +€10,329 | +18.0% |
| Amounts receivable within one year | 40/41 | €55,922 | €67,645 | +€11,723 | +21.0% |
| Trade receivables | 40 | €20,557 | €59,077 | +€38,520 | +187% |
| Other amounts receivable | 41 | €35,365 | €8,568 | -€26,797 | -75.8% |
| Cash at bank and in hand | 54/58 | €473 | €0 | -€473 | -100% |
| Deferred charges and accrued income | 490/1 | €922 | €0 | -€922 | -100% |
| Total equity and liabilities | 10/49 | €63,904 | €73,093 | +€9,190 | +14.4% |
| Equity | 10/15 | €44,601 | €48,159 | +€3,558 | +8.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €32,201 | €35,759 | +€3,558 | +11.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,341 | €33,899 | +€3,558 | +11.7% |
| Amounts payable | 17/49 | €19,303 | €24,934 | +€5,631 | +29.2% |
| Amounts payable within one year | 42/48 | €19,303 | €24,934 | +€5,631 | +29.2% |
| Financial debts | 43 | €797 | €2,277 | +€1,480 | +186% |
| Credit institutions | 430/8 | €797 | €2,277 | +€1,480 | +186% |
| Trade debts | 44 | €12,339 | €9,452 | -€2,887 | -23.4% |
| Suppliers | 440/4 | €12,339 | €9,452 | -€2,887 | -23.4% |
| Taxes, remuneration and social security | 45 | €6,167 | €13,205 | +€7,038 | +114% |
| Taxes | 450/3 | €6,167 | €13,205 | +€7,038 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,521 | €2,187 | +€666 | +43.8% |
| Other operating charges | 640/8 | €1,420 | €612 | -€808 | -56.9% |
| Gross operating margin | 9900 | -€1,515 | €8,078 | +€9,593 | |
| Operating profit (loss) | 9901 | -€4,456 | €5,279 | +€9,735 | |
| Financial income | 75/76B | €2,555 | €1,498 | -€1,056 | -41.4% |
| Recurring financial income | 75 | €2,555 | €1,498 | -€1,056 | -41.4% |
| Financial charges | 65/66B | €4,533 | €374 | -€4,159 | -91.8% |
| Recurring financial charges | 65 | €4,533 | €374 | -€4,159 | -91.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,434 | €6,403 | +€12,837 | |
| Income taxes | 67/77 | €331 | €2,845 | +€2,514 | +759% |
| Profit (loss) for the period | 9904 | -€6,765 | €3,558 | +€10,324 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,765 | €3,558 | +€10,324 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.