LAGOM HR 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.
LAGOM HR CONSULTANCY
Largest movements
- Tangible fixed assets -€12,214
down €12,214 (-27.5%), from €44,381 to €32,167
of which Furniture and vehicles: -€10,983
- Receivables within one year +€10,542
up €10,542 (+89.8%), from €11,746 to €22,288
of which Trade receivables: +€7,042
- Cash +€10,027
up €10,027 (+13.6%), from €73,482 to €83,508
mainly Net result for the year (+€29,539) and Other debts (+€12,867)
- Other debts +€12,867
up €12,867 (+15.3%), from €83,859 to €96,726
- Reserves -€6,200
down €6,200 (-17.3%), from €35,740 to €29,539
- Tax, wage and social debts +€1,669
up €1,669 (+21.4%), from €7,802 to €9,471
- Gross operating margin -€6,872
down €6,872 (-12.0%), from €57,223 to €50,352
- Taxes -€1,395
down €1,395 (-15.0%), from €9,281 to €7,886
- Depreciation +€662
up €662 (+5.7%), from €11,552 to €12,214
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 | €129,608 | €137,963 | +€8,355 | +6.4% |
| Fixed assets | 21/28 | €44,381 | €32,167 | -€12,214 | -27.5% |
| Tangible fixed assets | 22/27 | €44,381 | €32,167 | -€12,214 | -27.5% |
| Plant, machinery and equipment | 23 | €3,960 | €2,730 | -€1,231 | -31.1% |
| Furniture and vehicles | 24 | €40,421 | €29,437 | -€10,983 | -27.2% |
| Current assets | 29/58 | €85,227 | €105,796 | +€20,569 | +24.1% |
| Amounts receivable within one year | 40/41 | €11,746 | €22,288 | +€10,542 | +89.8% |
| Trade receivables | 40 | €10,527 | €17,569 | +€7,042 | +66.9% |
| Other amounts receivable | 41 | €1,219 | €4,719 | +€3,500 | +287% |
| Cash at bank and in hand | 54/58 | €73,482 | €83,508 | +€10,027 | +13.6% |
| Total equity and liabilities | 10/49 | €129,608 | €137,963 | +€8,355 | +6.4% |
| Equity | 10/15 | €37,740 | €31,539 | -€6,200 | -16.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,740 | €29,539 | -€6,200 | -17.3% |
| Distributable reserves | 133 | €35,740 | €29,539 | -€6,200 | -17.3% |
| Amounts payable | 17/49 | €91,869 | €106,424 | +€14,555 | +15.8% |
| Amounts payable within one year | 42/48 | €91,869 | €106,424 | +€14,555 | +15.8% |
| Trade debts | 44 | €208 | €226 | +€18 | +8.9% |
| Suppliers | 440/4 | €208 | €226 | +€18 | +8.9% |
| Taxes, remuneration and social security | 45 | €7,802 | €9,471 | +€1,669 | +21.4% |
| Taxes | 450/3 | €7,802 | €9,471 | +€1,669 | +21.4% |
| Other amounts payable | 47/48 | €83,859 | €96,726 | +€12,867 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,552 | €12,214 | +€662 | +5.7% |
| Other operating charges | 640/8 | €556 | €572 | +€16 | +2.9% |
| Gross operating margin | 9900 | €57,223 | €50,352 | -€6,872 | -12.0% |
| Operating profit (loss) | 9901 | €45,115 | €37,566 | -€7,549 | -16.7% |
| Financial income | 75/76B | €46 | - | -€46 | |
| Recurring financial income | 75 | €46 | - | -€46 | |
| Financial charges | 65/66B | €140 | €140 | = | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €45,021 | €37,426 | -€7,595 | -16.9% |
| Income taxes | 67/77 | €9,281 | €7,886 | -€1,395 | -15.0% |
| Profit (loss) for the period | 9904 | €35,740 | €29,539 | -€6,200 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,740 | €29,539 | -€6,200 | -17.3% |
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.