LAGO Consultancy: 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.
LAGO Consultancy
Largest movements
- Current investments +€46,106
new in 2025: €46,106
- Receivables within one year +€33,249
up €33,249 (+8,158%), from €408 to €33,656
of which Other amounts receivable: +€24,230
- Cash -€15,891
no longer reported in 2025 (was €15,891)
mainly Current investments (-€46,106) and Receivables within one year (-€33,249)
- Deferred charges and accrued income -€2,760
down €2,760 (-25.2%), from €10,968 to €8,209
- Profit (loss) carried forward +€47,015
up €47,015 (+311%), from €15,110 to €62,126
- Tax, wage and social debts +€13,630
up €13,630 (+106%), from €12,901 to €26,531
- Gross operating margin +€45,198
up €45,198 (+229%), from €19,740 to €64,938
- Taxes +€9,061
up €9,061 (+231%), from €3,920 to €12,981
- Financial charges +€2,956
up €2,956 (+882%), from €335 to €3,291
- Financial income +€664
new in 2025: €664
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 | €30,599 | €90,706 | +€60,108 | +196% |
| Fixed assets | 21/28 | €3,332 | €2,735 | -€597 | -17.9% |
| Tangible fixed assets | 22/27 | €3,332 | €2,735 | -€597 | -17.9% |
| Plant, machinery and equipment | 23 | €2,310 | €2,076 | -€235 | -10.2% |
| Furniture and vehicles | 24 | €1,022 | €660 | -€362 | -35.4% |
| Current assets | 29/58 | €27,266 | €87,971 | +€60,704 | +223% |
| Amounts receivable within one year | 40/41 | €408 | €33,656 | +€33,249 | +8,158% |
| Trade receivables | 40 | €272 | €9,290 | +€9,018 | +3,317% |
| Other amounts receivable | 41 | €136 | €24,366 | +€24,230 | +17,861% |
| Current investments | 50/53 | - | €46,106 | +€46,106 | |
| Cash at bank and in hand | 54/58 | €15,891 | - | -€15,891 | |
| Deferred charges and accrued income | 490/1 | €10,968 | €8,209 | -€2,760 | -25.2% |
| Total equity and liabilities | 10/49 | €30,599 | €90,706 | +€60,108 | +196% |
| Equity | 10/15 | €16,110 | €63,126 | +€47,015 | +292% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,110 | €62,126 | +€47,015 | +311% |
| Amounts payable | 17/49 | €14,488 | €27,581 | +€13,092 | +90.4% |
| Amounts payable within one year | 42/48 | €14,488 | €27,581 | +€13,092 | +90.4% |
| Trade debts | 44 | €1,588 | €1,050 | -€538 | -33.9% |
| Suppliers | 440/4 | €1,588 | €1,050 | -€538 | -33.9% |
| Taxes, remuneration and social security | 45 | €12,901 | €26,531 | +€13,630 | +106% |
| Taxes | 450/3 | €12,901 | €26,531 | +€13,630 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | €597 | +€497 | +498% |
| Other operating charges | 640/8 | €275 | - | -€275 | |
| Gross operating margin | 9900 | €19,740 | €64,938 | +€45,198 | +229% |
| Operating profit (loss) | 9901 | €19,366 | €64,342 | +€44,976 | +232% |
| Financial income | 75/76B | - | €664 | +€664 | |
| Recurring financial income | 75 | - | €664 | +€664 | |
| Financial charges | 65/66B | €335 | €3,291 | +€2,956 | +882% |
| Recurring financial charges | 65 | €335 | €3,291 | +€2,956 | +882% |
| Profit (loss) for the period before taxes | 9903 | €19,031 | €61,714 | +€42,684 | +224% |
| Income taxes | 67/77 | €3,920 | €12,981 | +€9,061 | +231% |
| Profit (loss) for the period | 9904 | €15,110 | €48,733 | +€33,623 | +223% |
| Profit (loss) for the period to be appropriated | 9905 | €15,110 | €48,733 | +€33,623 | +223% |
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 16 October 2026 via checked.be.