LAGE 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.
LAGE CONSULTING
Largest movements
- Receivables within one year -€46,668
down €46,668 (-61.6%), from €75,776 to €29,109
of which Trade receivables: -€27,753
- Cash -€30,515
down €30,515 (-19.7%), from €154,625 to €124,110
mainly Contributions, distributions and other (-€222,538) and Tax, wage and social debts (-€26,405)
- Receivables after one year -€20,000
down €20,000 (-100%), from €20,000 to €0
- Profit (loss) carried forward -€197,609
down €197,609 (-100%), from €197,609 to €0
- Other debts +€143,078
new in 2025: €143,078
- Tax, wage and social debts -€26,405
down €26,405 (-100%), from €26,405 to €0
- Trade debts -€16,643
down €16,643 (-93.1%), from €17,883 to €1,240
- Gross operating margin +€9,260
up €9,260 (+36.5%), from €25,348 to €34,608
- Taxes +€1,837
up €1,837 (+40.1%), from €4,577 to €6,415
- Other operating charges -€1,547
down €1,547 (-63.3%), from €2,445 to €897
- Financial income -€1,282
down €1,282 (-100%), from €1,282 to €0
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 | €261,576 | €163,998 | -€97,579 | -37.3% |
| Fixed assets | 21/28 | €10,193 | €10,752 | +€559 | +5.5% |
| Tangible fixed assets | 22/27 | €9,993 | €10,552 | +€559 | +5.6% |
| Land and buildings | 22 | €8,059 | €7,790 | -€269 | -3.3% |
| Furniture and vehicles | 24 | €1,934 | €2,762 | +€828 | +42.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €251,384 | €153,245 | -€98,138 | -39.0% |
| Amounts receivable after more than one year | 29 | €20,000 | €0 | -€20,000 | -100% |
| Other amounts receivable | 291 | €20,000 | €0 | -€20,000 | -100% |
| Amounts receivable within one year | 40/41 | €75,776 | €29,109 | -€46,668 | -61.6% |
| Trade receivables | 40 | €34,552 | €6,799 | -€27,753 | -80.3% |
| Other amounts receivable | 41 | €41,224 | €22,310 | -€18,914 | -45.9% |
| Cash at bank and in hand | 54/58 | €154,625 | €124,110 | -€30,515 | -19.7% |
| Deferred charges and accrued income | 490/1 | €982 | €26 | -€956 | -97.3% |
| Total equity and liabilities | 10/49 | €261,576 | €163,998 | -€97,579 | -37.3% |
| Equity | 10/15 | €217,289 | €19,680 | -€197,609 | -90.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,080 | €1,080 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,080 | €1,080 | = | 0.0% |
| Other | 1319 | €1,080 | €1,080 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €197,609 | €0 | -€197,609 | -100% |
| Amounts payable | 17/49 | €44,287 | €144,318 | +€100,030 | +226% |
| Amounts payable within one year | 42/48 | €44,287 | €144,318 | +€100,030 | +226% |
| Trade debts | 44 | €17,883 | €1,240 | -€16,643 | -93.1% |
| Suppliers | 440/4 | €17,883 | €1,240 | -€16,643 | -93.1% |
| Taxes, remuneration and social security | 45 | €26,405 | €0 | -€26,405 | -100% |
| Taxes | 450/3 | €26,405 | €0 | -€26,405 | -100% |
| Other amounts payable | 47/48 | - | €143,078 | +€143,078 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,203 | €1,498 | +€295 | +24.5% |
| Other operating charges | 640/8 | €2,445 | €897 | -€1,547 | -63.3% |
| Gross operating margin | 9900 | €25,348 | €34,608 | +€9,260 | +36.5% |
| Operating profit (loss) | 9901 | €21,700 | €32,212 | +€10,513 | +48.4% |
| Financial income | 75/76B | €1,282 | €0 | -€1,282 | -100% |
| Recurring financial income | 75 | €1,282 | €0 | -€1,282 | -100% |
| Financial charges | 65/66B | €757 | €870 | +€113 | +14.9% |
| Recurring financial charges | 65 | €757 | €870 | +€113 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €22,225 | €31,343 | +€9,118 | +41.0% |
| Income taxes | 67/77 | €4,577 | €6,415 | +€1,837 | +40.1% |
| Profit (loss) for the period | 9904 | €17,648 | €24,928 | +€7,281 | +41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,648 | €24,928 | +€7,281 | +41.3% |
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 31 October 2026 via checked.be.