LACONSEIL: 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.
LACONSEIL
Largest movements
- Cash +€54,606
up €54,606 (+700%), from €7,804 to €62,410
mainly Trade debts (+€23,464) and Net result for the year (+€13,644)
- Receivables within one year -€5,502
down €5,502 (-52.1%), from €10,552 to €5,050
of which Other amounts receivable: -€5,532
- Financial fixed assets -€2,610
no longer reported in 2025 (was €2,610)
- Tangible fixed assets -€1,502
down €1,502 (-81.7%), from €1,838 to €336
- Trade debts +€23,464
up €23,464 (+402%), from €5,837 to €29,301
- Profit (loss) carried forward +€13,644
up €13,644, from -€13,308 to €336
- Tax, wage and social debts +€7,951
up €7,951 (+82.0%), from €9,700 to €17,651
of which Taxes: +€4,948
- Gross operating margin +€34,461
up €34,461, from -€10,418 to €24,043
- Financial charges +€30,786
up €30,786 (+10,262%), from €300 to €31,086
- Staff costs -€13,991
down €13,991 (-44.0%), from €31,829 to €17,838
- Taxes +€4,949
up €4,949 (+3,074%), from €161 to €5,110
- Financial income +€763
up €763 (+1.7%), from €44,375 to €45,138
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 | €22,804 | €67,796 | +€44,992 | +197% |
| Fixed assets | 21/28 | €4,448 | €336 | -€4,112 | -92.4% |
| Tangible fixed assets | 22/27 | €1,838 | €336 | -€1,502 | -81.7% |
| Furniture and vehicles | 24 | €1,838 | €336 | -€1,502 | -81.7% |
| Financial fixed assets | 28 | €2,610 | - | -€2,610 | |
| Current assets | 29/58 | €18,356 | €67,460 | +€49,104 | +268% |
| Amounts receivable within one year | 40/41 | €10,552 | €5,050 | -€5,502 | -52.1% |
| Trade receivables | 40 | €4,830 | €4,860 | +€30 | +0.6% |
| Other amounts receivable | 41 | €5,722 | €190 | -€5,532 | -96.7% |
| Cash at bank and in hand | 54/58 | €7,804 | €62,410 | +€54,606 | +700% |
| Total equity and liabilities | 10/49 | €22,804 | €67,796 | +€44,992 | +197% |
| Equity | 10/15 | -€5,426 | €8,217 | +€13,643 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,682 | €1,682 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,682 | €1,682 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,682 | €1,682 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€13,308 | €336 | +€13,644 | |
| Amounts payable | 17/49 | €28,230 | €59,579 | +€31,349 | +111% |
| Amounts payable within one year | 42/48 | €28,230 | €59,579 | +€31,349 | +111% |
| Trade debts | 44 | €5,837 | €29,301 | +€23,464 | +402% |
| Suppliers | 440/4 | €5,837 | €29,301 | +€23,464 | +402% |
| Taxes, remuneration and social security | 45 | €9,700 | €17,651 | +€7,951 | +82.0% |
| Taxes | 450/3 | €162 | €5,110 | +€4,948 | +3,055% |
| Remuneration and social security | 454/9 | €9,538 | €12,541 | +€3,003 | +31.5% |
| Other amounts payable | 47/48 | €12,693 | €12,626 | -€67 | -0.5% |
| Remuneration, social security and pensions | 62 | €31,829 | €17,838 | -€13,991 | -44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,562 | €1,503 | -€59 | -3.8% |
| Gross operating margin | 9900 | -€10,418 | €24,043 | +€34,461 | |
| Operating profit (loss) | 9901 | -€43,809 | €4,702 | +€48,511 | |
| Financial income | 75/76B | €44,375 | €45,138 | +€763 | +1.7% |
| Recurring financial income | 75 | €44,375 | €45,138 | +€763 | +1.7% |
| Financial charges | 65/66B | €300 | €31,086 | +€30,786 | +10,262% |
| Recurring financial charges | 65 | €300 | €31,086 | +€30,786 | +10,262% |
| Profit (loss) for the period before taxes | 9903 | €266 | €18,754 | +€18,488 | +6,950% |
| Income taxes | 67/77 | €161 | €5,110 | +€4,949 | +3,074% |
| Profit (loss) for the period | 9904 | €105 | €13,644 | +€13,539 | +12,894% |
| Profit (loss) for the period to be appropriated | 9905 | €105 | €13,644 | +€13,539 | +12,894% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.