LAFARGUE 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.
LAFARGUE CONSULTING
Largest movements
- Current investments +€19,790
up €19,790 (+64.8%), from €30,544 to €50,335
- Tangible fixed assets -€4,834
down €4,834 (-19.1%), from €25,292 to €20,458
of which Furniture and vehicles: -€5,968
- Cash +€3,272
up €3,272 (+3.7%), from €89,502 to €92,773
mainly Net result for the year (+€18,777) and Depreciation (+€9,415)
- Reserves +€18,200
up €18,200 (+20.5%), from €88,632 to €106,832
- Tax, wage and social debts -€3,595
down €3,595 (-59.0%), from €6,095 to €2,500
of which Taxes: -€6,095
- Other debts +€2,522
up €2,522 (+7.9%), from €32,019 to €34,541
- Gross operating margin -€19,990
down €19,990 (-37.4%), from €53,424 to €33,434
- Taxes -€4,902
down €4,902 (-44.8%), from €10,946 to €6,044
- Financial income +€2,562
new in 2025: €2,562
- Financial charges +€920
up €920 (+1,246%), from €74 to €994
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 | €165,288 | €183,954 | +€18,667 | +11.3% |
| Fixed assets | 21/28 | €25,292 | €20,458 | -€4,834 | -19.1% |
| Tangible fixed assets | 22/27 | €25,292 | €20,458 | -€4,834 | -19.1% |
| Plant, machinery and equipment | 23 | €6,819 | €7,953 | +€1,134 | +16.6% |
| Furniture and vehicles | 24 | €18,473 | €12,505 | -€5,968 | -32.3% |
| Current assets | 29/58 | €139,995 | €163,496 | +€23,501 | +16.8% |
| Amounts receivable within one year | 40/41 | €16,510 | €16,703 | +€193 | +1.2% |
| Trade receivables | 40 | €16,456 | €13,037 | -€3,419 | -20.8% |
| Other amounts receivable | 41 | €54 | €3,666 | +€3,612 | +6,685% |
| Current investments | 50/53 | €30,544 | €50,335 | +€19,790 | +64.8% |
| Cash at bank and in hand | 54/58 | €89,502 | €92,773 | +€3,272 | +3.7% |
| Deferred charges and accrued income | 490/1 | €3,439 | €3,684 | +€245 | +7.1% |
| Total equity and liabilities | 10/49 | €165,288 | €183,954 | +€18,667 | +11.3% |
| Equity | 10/15 | €122,753 | €141,530 | +€18,777 | +15.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €88,632 | €106,832 | +€18,200 | +20.5% |
| Distributable reserves | 133 | €88,632 | €106,832 | +€18,200 | +20.5% |
| Profit (loss) carried forward | 14 | €13,660 | €14,237 | +€577 | +4.2% |
| Amounts payable | 17/49 | €42,535 | €42,425 | -€110 | -0.3% |
| Amounts payable within one year | 42/48 | €42,535 | €42,425 | -€110 | -0.3% |
| Trade debts | 44 | €4,421 | €5,383 | +€963 | +21.8% |
| Suppliers | 440/4 | €4,421 | €5,383 | +€963 | +21.8% |
| Taxes, remuneration and social security | 45 | €6,095 | €2,500 | -€3,595 | -59.0% |
| Taxes | 450/3 | €6,095 | - | -€6,095 | |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €32,019 | €34,541 | +€2,522 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,072 | €9,415 | +€343 | +3.8% |
| Other operating charges | 640/8 | €771 | €766 | -€5 | -0.6% |
| Gross operating margin | 9900 | €53,424 | €33,434 | -€19,990 | -37.4% |
| Operating profit (loss) | 9901 | €43,581 | €23,253 | -€20,328 | -46.6% |
| Financial income | 75/76B | - | €2,562 | +€2,562 | |
| Recurring financial income | 75 | - | €2,562 | +€2,562 | |
| Financial charges | 65/66B | €74 | €994 | +€920 | +1,246% |
| Recurring financial charges | 65 | €74 | €994 | +€920 | +1,246% |
| Profit (loss) for the period before taxes | 9903 | €43,507 | €24,821 | -€18,686 | -42.9% |
| Income taxes | 67/77 | €10,946 | €6,044 | -€4,902 | -44.8% |
| Profit (loss) for the period | 9904 | €32,561 | €18,777 | -€13,784 | -42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,561 | €18,777 | -€13,784 | -42.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.