Lacranto 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.
Lacranto Consulting
Largest movements
- Receivables after one year -€20,000
down €20,000 (-19.0%), from €105,000 to €85,000
- Cash +€16,515
up €16,515 (+115%), from €14,388 to €30,903
mainly Net result for the year (+€71,852) and Other debts (+€52,061)
- Tangible fixed assets -€10,315
down €10,315 (-20.4%), from €50,682 to €40,367
of which Furniture and vehicles: -€7,431
- Receivables within one year -€9,419
down €9,419 (-18.9%), from €49,773 to €40,354
of which Trade receivables: -€9,214
- Profit (loss) carried forward -€68,148
down €68,148 (-59.9%), from €113,848 to €45,701
- Other debts +€52,061
up €52,061 (+59.2%), from €87,947 to €140,008
- Trade debts -€6,317
down €6,317 (-85.4%), from €7,393 to €1,077
- Gross operating margin +€40,134
up €40,134 (+57.8%), from €69,441 to €109,576
- Taxes +€9,890
up €9,890 (+59.8%), from €16,545 to €26,435
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 | €222,864 | €199,219 | -€23,646 | -10.6% |
| Fixed assets | 21/28 | €50,682 | €40,367 | -€10,315 | -20.4% |
| Tangible fixed assets | 22/27 | €50,682 | €40,367 | -€10,315 | -20.4% |
| Land and buildings | 22 | €4,283 | €2,367 | -€1,916 | -44.7% |
| Plant, machinery and equipment | 23 | €7,750 | €6,782 | -€968 | -12.5% |
| Furniture and vehicles | 24 | €38,648 | €31,217 | -€7,431 | -19.2% |
| Current assets | 29/58 | €172,182 | €158,852 | -€13,331 | -7.7% |
| Amounts receivable after more than one year | 29 | €105,000 | €85,000 | -€20,000 | -19.0% |
| Other amounts receivable | 291 | €105,000 | €85,000 | -€20,000 | -19.0% |
| Amounts receivable within one year | 40/41 | €49,773 | €40,354 | -€9,419 | -18.9% |
| Trade receivables | 40 | €47,614 | €38,399 | -€9,214 | -19.4% |
| Other amounts receivable | 41 | €2,160 | €1,955 | -€205 | -9.5% |
| Cash at bank and in hand | 54/58 | €14,388 | €30,903 | +€16,515 | +115% |
| Deferred charges and accrued income | 490/1 | €3,021 | €2,594 | -€426 | -14.1% |
| Total equity and liabilities | 10/49 | €222,864 | €199,219 | -€23,646 | -10.6% |
| Equity | 10/15 | €115,848 | €47,701 | -€68,148 | -58.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,848 | €45,701 | -€68,148 | -59.9% |
| Amounts payable | 17/49 | €107,016 | €151,518 | +€44,502 | +41.6% |
| Amounts payable within one year | 42/48 | €107,016 | €151,518 | +€44,502 | +41.6% |
| Trade debts | 44 | €7,393 | €1,077 | -€6,317 | -85.4% |
| Suppliers | 440/4 | €7,393 | €1,077 | -€6,317 | -85.4% |
| Taxes, remuneration and social security | 45 | €11,676 | €10,433 | -€1,243 | -10.6% |
| Taxes | 450/3 | €11,676 | €10,433 | -€1,243 | -10.6% |
| Other amounts payable | 47/48 | €87,947 | €140,008 | +€52,061 | +59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,347 | €10,315 | +€968 | +10.4% |
| Other operating charges | 640/8 | €1,359 | €1,331 | -€29 | -2.1% |
| Gross operating margin | 9900 | €69,441 | €109,576 | +€40,134 | +57.8% |
| Operating profit (loss) | 9901 | €58,735 | €97,930 | +€39,195 | +66.7% |
| Financial income | 75/76B | €2,457 | €1,959 | -€498 | -20.3% |
| Recurring financial income | 75 | €2,457 | €1,959 | -€498 | -20.3% |
| Financial charges | 65/66B | €1,421 | €1,602 | +€181 | +12.7% |
| Recurring financial charges | 65 | €1,421 | €1,602 | +€181 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €59,771 | €98,287 | +€38,516 | +64.4% |
| Income taxes | 67/77 | €16,545 | €26,435 | +€9,890 | +59.8% |
| Profit (loss) for the period | 9904 | €43,226 | €71,852 | +€28,626 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,226 | €71,852 | +€28,626 | +66.2% |
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 20 October 2026 via checked.be.