LAG 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.
LAG Consulting
Largest movements
- Intangible fixed assets -€42,254
down €42,254 (-22.7%), from €185,808 to €143,554
- Receivables within one year +€27,289
up €27,289 (+42.7%), from €63,982 to €91,270
of which Trade receivables: +€27,831
- Cash +€21,561
up €21,561 (+116%), from €18,666 to €40,228
mainly Depreciation (+€61,413) and Debts after one year (+€50,301)
- Tangible fixed assets +€8,081
up €8,081 (+10.1%), from €79,829 to €87,910
of which Furniture and vehicles: +€9,914
- Debts after one year +€50,301
new in 2025: €50,301
- Other debts -€50,156
down €50,156 (-11.8%), from €426,067 to €375,912
- Current portion of long-term debt +€14,427
new in 2025: €14,427
- Staff costs -€66,269
down €66,269, from €66,232 to -€38
- Depreciation +€19,182
up €19,182 (+45.4%), from €42,231 to €61,413
- Gross operating margin +€6,257
up €6,257 (+10.3%), from €60,841 to €67,098
- Financial charges +€2,285
up €2,285 (+2,719%), from €84 to €2,369
- Other operating charges -€2,148
down €2,148 (-72.2%), from €2,975 to €828
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 | €354,885 | €370,131 | +€15,245 | +4.3% |
| Fixed assets | 21/28 | €272,237 | €238,064 | -€34,174 | -12.6% |
| Intangible fixed assets | 21 | €185,808 | €143,554 | -€42,254 | -22.7% |
| Tangible fixed assets | 22/27 | €79,829 | €87,910 | +€8,081 | +10.1% |
| Plant, machinery and equipment | 23 | €15,244 | €13,410 | -€1,834 | -12.0% |
| Furniture and vehicles | 24 | €64,586 | €74,500 | +€9,914 | +15.4% |
| Financial fixed assets | 28 | €6,600 | €6,600 | = | 0.0% |
| Current assets | 29/58 | €82,648 | €132,067 | +€49,419 | +59.8% |
| Amounts receivable within one year | 40/41 | €63,982 | €91,270 | +€27,289 | +42.7% |
| Trade receivables | 40 | €53,439 | €81,270 | +€27,831 | +52.1% |
| Other amounts receivable | 41 | €10,543 | €10,000 | -€543 | -5.1% |
| Cash at bank and in hand | 54/58 | €18,666 | €40,228 | +€21,561 | +116% |
| Deferred charges and accrued income | 490/1 | - | €569 | +€569 | |
| Total equity and liabilities | 10/49 | €354,885 | €370,131 | +€15,245 | +4.3% |
| Equity | 10/15 | -€74,027 | -€72,033 | +€1,994 | +2.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,027 | -€172,033 | +€1,994 | +1.1% |
| Amounts payable | 17/49 | €428,912 | €442,164 | +€13,251 | +3.1% |
| Amounts payable after more than one year | 17 | - | €50,301 | +€50,301 | |
| Financial debts | 170/4 | - | €50,301 | +€50,301 | |
| Amounts payable within one year | 42/48 | €428,912 | €391,863 | -€37,050 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | - | €14,427 | +€14,427 | |
| Trade debts | 44 | - | €889 | +€889 | |
| Suppliers | 440/4 | - | €889 | +€889 | |
| Taxes, remuneration and social security | 45 | €2,845 | €635 | -€2,210 | -77.7% |
| Taxes | 450/3 | €339 | €635 | +€296 | +87.4% |
| Remuneration and social security | 454/9 | €2,506 | - | -€2,506 | |
| Other amounts payable | 47/48 | €426,067 | €375,912 | -€50,156 | -11.8% |
| Remuneration, social security and pensions | 62 | €66,232 | -€38 | -€66,269 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,231 | €61,413 | +€19,182 | +45.4% |
| Other operating charges | 640/8 | €2,975 | €828 | -€2,148 | -72.2% |
| Gross operating margin | 9900 | €60,841 | €67,098 | +€6,257 | +10.3% |
| Operating profit (loss) | 9901 | -€50,597 | €4,895 | +€55,492 | |
| Financial income | 75/76B | - | €147 | +€147 | |
| Recurring financial income | 75 | - | €147 | +€147 | |
| Financial charges | 65/66B | €84 | €2,369 | +€2,285 | +2,719% |
| Recurring financial charges | 65 | €84 | €2,369 | +€2,285 | +2,719% |
| Profit (loss) for the period before taxes | 9903 | -€50,681 | €2,672 | +€53,354 | |
| Income taxes | 67/77 | - | €679 | +€679 | |
| Profit (loss) for the period | 9904 | -€50,681 | €1,994 | +€52,675 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,681 | €1,994 | +€52,675 |
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 14 October 2026 via checked.be.