LAFL&MA Consult: what changed
What changed
LAFL&MA Consult
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€171,315
2024 · €166,760+€4,555
Equity
€433,371
2024 · €262,056+€171,315
Cash
€139,902
2024 · €225,341-€85,439
Balance sheet total
€551,213
2024 · €390,471+€160,742
Largest movements
Assets
- Current investments +€375,387
new in 2025: €375,387
- Receivables within one year -€129,356
down €129,356 (-79.0%), from €163,751 to €34,394
of which Trade receivables: -€129,356
- Cash -€85,439
down €85,439 (-37.9%), from €225,341 to €139,902
mainly Current investments (-€375,387) and Tax, wage and social debts (-€7,529)
Equity and liabilities
- Reserves +€171,315
up €171,315 (+65.9%), from €260,056 to €431,371
- Tax, wage and social debts -€7,529
down €7,529 (-6.4%), from €117,347 to €109,818
of which Taxes: -€7,529
Income statement
- Financial income +€4,179
up €4,179 (+38,729%), from €11 to €4,190
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€166,760
Gross operating margin
+€1,061
Depreciation
+€145
Other operating charges
+€36
Financial income
+€4,179
Financial charges
-€966
Taxes
+€100
Result 2025
€171,315
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€289,948
Investment
-€375,387
Financing
€0
Cash 2024
€225,341
From operations (derived)
+€289,948
Net result for the year
+€171,315
Depreciation
+€421
Receivables within one year
+€129,356
Smaller working-capital items
-€762
Tax, wage and social debts
-€7,529
Other debts
-€2,854
Investment (derived)
-€375,387
Current investments
-€375,387
Cash 2025
€139,902
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €390,471 | €551,213 | +€160,742 | +41.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €568 | €146 | -€421 | -74.2% |
| Tangible fixed assets | 22/27 | €568 | €146 | -€421 | -74.2% |
| Furniture and vehicles | 24 | €568 | €146 | -€421 | -74.2% |
| Current assets | 29/58 | €389,903 | €551,066 | +€161,163 | +41.3% |
| Amounts receivable within one year | 40/41 | €163,751 | €34,394 | -€129,356 | -79.0% |
| Trade receivables | 40 | €163,751 | €34,394 | -€129,356 | -79.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | - | €375,387 | +€375,387 | |
| Cash at bank and in hand | 54/58 | €225,341 | €139,902 | -€85,439 | -37.9% |
| Deferred charges and accrued income | 490/1 | €812 | €1,383 | +€572 | +70.5% |
| Total equity and liabilities | 10/49 | €390,471 | €551,213 | +€160,742 | +41.2% |
| Equity | 10/15 | €262,056 | €433,371 | +€171,315 | +65.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €260,056 | €431,371 | +€171,315 | +65.9% |
| Distributable reserves | 133 | €260,056 | €431,371 | +€171,315 | +65.9% |
| Amounts payable | 17/49 | €128,415 | €117,842 | -€10,573 | -8.2% |
| Amounts payable within one year | 42/48 | €127,901 | €117,842 | -€10,060 | -7.9% |
| Trade debts | 44 | €1,666 | €1,989 | +€323 | +19.4% |
| Suppliers | 440/4 | €1,666 | €1,989 | +€323 | +19.4% |
| Taxes, remuneration and social security | 45 | €117,347 | €109,818 | -€7,529 | -6.4% |
| Taxes | 450/3 | €117,347 | €109,818 | -€7,529 | -6.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,888 | €6,034 | -€2,854 | -32.1% |
| Accrued charges and deferred income | 492/3 | €513 | - | -€513 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €566 | €421 | -€145 | -25.6% |
| Other operating charges | 640/8 | €1,029 | €993 | -€36 | -3.5% |
| Gross operating margin | 9900 | €241,944 | €243,004 | +€1,061 | +0.4% |
| Operating profit (loss) | 9901 | €240,349 | €241,590 | +€1,242 | +0.5% |
| Financial income | 75/76B | €11 | €4,190 | +€4,179 | +38,729% |
| Recurring financial income | 75 | €11 | €4,190 | +€4,179 | +38,729% |
| Financial charges | 65/66B | €615 | €1,581 | +€966 | +157% |
| Recurring financial charges | 65 | €615 | €1,581 | +€966 | +157% |
| Profit (loss) for the period before taxes | 9903 | €239,744 | €244,199 | +€4,455 | +1.9% |
| Income taxes | 67/77 | €72,984 | €72,883 | -€100 | -0.1% |
| Profit (loss) for the period | 9904 | €166,760 | €171,315 | +€4,555 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €166,760 | €171,315 | +€4,555 | +2.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.