LAGAE Consult: 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.
LAGAE Consult
Largest movements
- Cash +€30,841
up €30,841 (+405.1%), from €7,614 to €38,456
mainly Net result for the year (+€31,607) and Tax, wage and social debts (+€13,728)
- Receivables within one year +€6,482
up €6,482 (+157.6%), from €4,112 to €10,594
of which Trade receivables: +€6,261
- Formation expenses -€2,178
down €2,178 (-100.0%), from €2,178 to €0
- Tangible fixed assets +€1,001
up €1,001 (+27.7%), from €3,608 to €4,610
of which Furniture and vehicles: +€1,266
- Deferred charges and accrued income +€953
up €953 (+116.2%), from €819 to €1,772
- Reserves +€30,503
new in 2025: €30,503
- Tax, wage and social debts +€13,728
up €13,728 (+520.3%), from €2,639 to €16,367
- Other debts -€6,488
down €6,488 (-100.0%), from €6,488 to €0
- Trade debts -€1,645
down €1,645 (-74.5%), from €2,207 to €562
- Profit (loss) carried forward +€1,104
up €1,104, from -€1,104 to €0
- Gross operating margin +€47,055
up €47,055 (+4586.2%), from €1,026 to €48,081
- Taxes +€10,906
up €10,906 (+27114.9%), from €40 to €10,946
- Depreciation +€1,880
up €1,880 (+185.3%), from €1,015 to €2,895
- Financial charges +€1,460
up €1,460 (+156.3%), from €934 to €2,395
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.
Cash bridge derived
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 | €18,332 | €55,432 | +€37,099 | +202.4% |
| Formation expenses | 20 | €2,178 | €0 | -€2,178 | -100.0% |
| Fixed assets | 21/28 | €3,608 | €4,610 | +€1,001 | +27.7% |
| Tangible fixed assets | 22/27 | €3,608 | €4,610 | +€1,001 | +27.7% |
| Plant, machinery and equipment | 23 | €2,598 | €2,333 | -€265 | -10.2% |
| Furniture and vehicles | 24 | €1,011 | €2,277 | +€1,266 | +125.3% |
| Current assets | 29/58 | €12,546 | €50,822 | +€38,276 | +305.1% |
| Amounts receivable within one year | 40/41 | €4,112 | €10,594 | +€6,482 | +157.6% |
| Trade receivables | 40 | €4,112 | €10,373 | +€6,261 | +152.3% |
| Other amounts receivable | 41 | - | €221 | +€221 | |
| Cash at bank and in hand | 54/58 | €7,614 | €38,456 | +€30,841 | +405.1% |
| Deferred charges and accrued income | 490/1 | €819 | €1,772 | +€953 | +116.2% |
| Total equity and liabilities | 10/49 | €18,332 | €55,432 | +€37,099 | +202.4% |
| Equity | 10/15 | €6,896 | €38,503 | +€31,607 | +458.3% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | - | €30,503 | +€30,503 | |
| Distributable reserves | 133 | - | €30,503 | +€30,503 | |
| Profit (loss) carried forward | 14 | -€1,104 | €0 | +€1,104 | |
| Amounts payable | 17/49 | €11,436 | €16,929 | +€5,493 | +48.0% |
| Amounts payable within one year | 42/48 | €11,333 | €16,929 | +€5,595 | +49.4% |
| Trade debts | 44 | €2,207 | €562 | -€1,645 | -74.5% |
| Suppliers | 440/4 | €2,207 | €562 | -€1,645 | -74.5% |
| Taxes, remuneration and social security | 45 | €2,639 | €16,367 | +€13,728 | +520.3% |
| Taxes | 450/3 | €2,639 | €16,367 | +€13,728 | +520.3% |
| Other amounts payable | 47/48 | €6,488 | €0 | -€6,488 | -100.0% |
| Accrued charges and deferred income | 492/3 | €103 | €0 | -€103 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | €2,895 | +€1,880 | +185.3% |
| Other operating charges | 640/8 | €141 | €240 | +€100 | +70.8% |
| Gross operating margin | 9900 | €1,026 | €48,081 | +€47,055 | +4586.2% |
| Operating profit (loss) | 9901 | -€129 | €44,946 | +€45,076 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €934 | €2,395 | +€1,460 | +156.3% |
| Recurring financial charges | 65 | €934 | €2,395 | +€1,460 | +156.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,064 | €42,553 | +€43,616 | |
| Income taxes | 67/77 | €40 | €10,946 | +€10,906 | +27114.9% |
| Profit (loss) for the period | 9904 | -€1,104 | €31,607 | +€32,711 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,104 | €31,607 | +€32,711 |
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 12 October 2026 via checked.be.