Laffeber Althuizen 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.
Laffeber Althuizen Consulting
Largest movements
- Receivables after one year +€31,878
up €31,878 (+70.8%), from €45,000 to €76,878
- Receivables within one year -€8,176
down €8,176 (-87.0%), from €9,402 to €1,225
of which Trade receivables: -€8,000
- Cash -€1,749
down €1,749 (-5.3%), from €33,000 to €31,251
mainly Receivables after one year (-€31,878) and Investment in fixed assets (net) (-€5,771)
- Tangible fixed assets +€1,411
up €1,411 (+19.1%), from €7,379 to €8,790
of which Furniture and vehicles: +€2,314
- Reserves +€29,104
up €29,104 (+48.6%), from €59,831 to €88,935
- Other debts -€4,973
no longer reported in 2025 (was €4,973)
- Gross operating margin -€43,692
down €43,692 (-51.2%), from €85,263 to €41,571
- Taxes -€7,969
down €7,969 (-43.4%), from €18,360 to €10,390
- Staff costs -€4,876
no longer reported in 2025 (was €4,876)
- Financial income +€3,810
up €3,810 (+5,862%), from €65 to €3,875
- Depreciation +€3,101
up €3,101 (+246%), from €1,259 to €4,360
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 | €95,107 | €118,471 | +€23,364 | +24.6% |
| Fixed assets | 21/28 | €7,706 | €9,117 | +€1,411 | +18.3% |
| Tangible fixed assets | 22/27 | €7,379 | €8,790 | +€1,411 | +19.1% |
| Furniture and vehicles | 24 | €5,032 | €7,346 | +€2,314 | +46.0% |
| Leasing and similar rights | 25 | €2,346 | €1,443 | -€903 | -38.5% |
| Financial fixed assets | 28 | €327 | €327 | = | 0.0% |
| Current assets | 29/58 | €87,402 | €109,355 | +€21,953 | +25.1% |
| Amounts receivable after more than one year | 29 | €45,000 | €76,878 | +€31,878 | +70.8% |
| Other amounts receivable | 291 | €45,000 | €76,878 | +€31,878 | +70.8% |
| Amounts receivable within one year | 40/41 | €9,402 | €1,225 | -€8,176 | -87.0% |
| Trade receivables | 40 | €8,000 | €0 | -€8,000 | -100% |
| Other amounts receivable | 41 | €1,402 | €1,225 | -€176 | -12.6% |
| Cash at bank and in hand | 54/58 | €33,000 | €31,251 | -€1,749 | -5.3% |
| Total equity and liabilities | 10/49 | €95,107 | €118,471 | +€23,364 | +24.6% |
| Equity | 10/15 | €60,831 | €89,935 | +€29,104 | +47.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €59,831 | €88,935 | +€29,104 | +48.6% |
| Distributable reserves | 133 | €59,831 | €88,935 | +€29,104 | +48.6% |
| Amounts payable | 17/49 | €34,276 | €28,536 | -€5,740 | -16.7% |
| Amounts payable within one year | 42/48 | €34,276 | €28,536 | -€5,740 | -16.7% |
| Financial debts | 43 | €5,486 | €5,583 | +€97 | +1.8% |
| Credit institutions | 430/8 | €5,486 | €5,583 | +€97 | +1.8% |
| Trade debts | 44 | €1,969 | €1,153 | -€816 | -41.4% |
| Suppliers | 440/4 | €1,969 | €1,153 | -€816 | -41.4% |
| Taxes, remuneration and social security | 45 | €21,849 | €21,800 | -€49 | -0.2% |
| Taxes | 450/3 | €21,849 | €21,800 | -€49 | -0.2% |
| Other amounts payable | 47/48 | €4,973 | - | -€4,973 | |
| Remuneration, social security and pensions | 62 | €4,876 | - | -€4,876 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,259 | €4,360 | +€3,101 | +246% |
| Other operating charges | 640/8 | €553 | €514 | -€39 | -7.1% |
| Gross operating margin | 9900 | €85,263 | €41,571 | -€43,692 | -51.2% |
| Operating profit (loss) | 9901 | €78,575 | €36,697 | -€41,877 | -53.3% |
| Financial income | 75/76B | €65 | €3,875 | +€3,810 | +5,862% |
| Recurring financial income | 75 | €65 | €3,875 | +€3,810 | +5,862% |
| Financial charges | 65/66B | €449 | €1,077 | +€629 | +140% |
| Recurring financial charges | 65 | €449 | €1,077 | +€629 | +140% |
| Profit (loss) for the period before taxes | 9903 | €78,191 | €39,495 | -€38,696 | -49.5% |
| Income taxes | 67/77 | €18,360 | €10,390 | -€7,969 | -43.4% |
| Profit (loss) for the period | 9904 | €59,831 | €29,104 | -€30,727 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €59,831 | €29,104 | -€30,727 | -51.4% |
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 30 October 2026 via checked.be.