Laer 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.
Laer Consulting
Largest movements
- Cash +€39,383
up €39,383 (+25.1%), from €157,064 to €196,447
mainly Net result for the year (+€87,374) and Depreciation (+€4,723)
- Tangible fixed assets -€4,723
down €4,723 (-27.6%), from €17,137 to €12,414
of which Plant, machinery and equipment: -€3,881
- Reserves +€87,374
up €87,374 (+90.8%), from €96,234 to €183,608
- Other debts -€28,864
down €28,864 (-96.2%), from €30,000 to €1,136
- Tax, wage and social debts -€21,520
down €21,520 (-36.0%), from €59,769 to €38,249
- Gross operating margin -€67,272
down €67,272 (-33.1%), from €203,200 to €135,928
- Other operating charges -€9,147
down €9,147 (-52.0%), from €17,584 to €8,437
- Taxes -€5,571
down €5,571 (-13.7%), from €40,742 to €35,171
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 | €193,002 | €229,513 | +€36,510 | +18.9% |
| Fixed assets | 21/28 | €17,137 | €12,414 | -€4,723 | -27.6% |
| Tangible fixed assets | 22/27 | €17,137 | €12,414 | -€4,723 | -27.6% |
| Plant, machinery and equipment | 23 | €14,388 | €10,508 | -€3,881 | -27.0% |
| Furniture and vehicles | 24 | €2,749 | €1,906 | -€843 | -30.7% |
| Current assets | 29/58 | €175,865 | €217,099 | +€41,234 | +23.4% |
| Amounts receivable within one year | 40/41 | €17,142 | €19,151 | +€2,009 | +11.7% |
| Trade receivables | 40 | €17,142 | €19,151 | +€2,009 | +11.7% |
| Cash at bank and in hand | 54/58 | €157,064 | €196,447 | +€39,383 | +25.1% |
| Deferred charges and accrued income | 490/1 | €1,659 | €1,501 | -€159 | -9.6% |
| Total equity and liabilities | 10/49 | €193,002 | €229,513 | +€36,510 | +18.9% |
| Equity | 10/15 | €102,234 | €189,608 | +€87,374 | +85.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €96,234 | €183,608 | +€87,374 | +90.8% |
| Distributable reserves | 133 | €96,234 | €183,608 | +€87,374 | +90.8% |
| Amounts payable | 17/49 | €90,768 | €39,905 | -€50,864 | -56.0% |
| Amounts payable within one year | 42/48 | €90,768 | €39,905 | -€50,864 | -56.0% |
| Trade debts | 44 | €999 | €519 | -€480 | -48.1% |
| Suppliers | 440/4 | €999 | €519 | -€480 | -48.1% |
| Taxes, remuneration and social security | 45 | €59,769 | €38,249 | -€21,520 | -36.0% |
| Taxes | 450/3 | €59,769 | €38,249 | -€21,520 | -36.0% |
| Other amounts payable | 47/48 | €30,000 | €1,136 | -€28,864 | -96.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,909 | €4,723 | +€1,815 | +62.4% |
| Other operating charges | 640/8 | €17,584 | €8,437 | -€9,147 | -52.0% |
| Gross operating margin | 9900 | €203,200 | €135,928 | -€67,272 | -33.1% |
| Operating profit (loss) | 9901 | €182,707 | €122,767 | -€59,940 | -32.8% |
| Financial income | 75/76B | €54 | €10 | -€43 | -80.4% |
| Recurring financial income | 75 | €54 | €10 | -€43 | -80.4% |
| Financial charges | 65/66B | €114 | €233 | +€119 | +104% |
| Recurring financial charges | 65 | €114 | €233 | +€119 | +104% |
| Profit (loss) for the period before taxes | 9903 | €182,646 | €122,545 | -€60,102 | -32.9% |
| Income taxes | 67/77 | €40,742 | €35,171 | -€5,571 | -13.7% |
| Profit (loss) for the period | 9904 | €141,904 | €87,374 | -€54,530 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €141,904 | €87,374 | -€54,530 | -38.4% |
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 31 October 2026 via checked.be.