LAGOON 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.
LAGOON CONSULT
Largest movements
- Receivables within one year +€69,397
up €69,397 (+19.9%), from €348,874 to €418,270
of which Other amounts receivable: +€76,176
- Cash +€5,140
up €5,140 (+438.5%), from €1,172 to €6,312
mainly Tax, wage and social debts (+€59,610) and Net result for the year (+€34,520)
- Tax, wage and social debts +€59,610
up €59,610 (+430.8%), from €13,837 to €73,447
- Profit (loss) carried forward +€34,520
up €34,520 (+28.9%), from €119,560 to €154,080
- Other debts -€17,584
down €17,584 (-8.5%), from €207,503 to €189,919
- Gross operating margin +€64,617
up €64,617 (+2205.6%), from €2,930 to €67,547
- Taxes +€42,034
up €42,034 (+3151.1%), from €1,334 to €43,368
- Financial charges -€6,100
down €6,100 (-73.8%), from €8,262 to €2,162
- Financial income +€5,697
up €5,697 (+49.3%), from €11,566 to €17,263
- Other operating charges +€3,479
up €3,479 (+271.7%), from €1,280 to €4,759
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 | €359,899 | €435,035 | +€75,136 | +20.9% |
| Fixed assets | 21/28 | €9,853 | €9,853 | = | 0.0% |
| Financial fixed assets | 28 | €9,853 | €9,853 | = | 0.0% |
| Current assets | 29/58 | €350,046 | €425,182 | +€75,136 | +21.5% |
| Amounts receivable within one year | 40/41 | €348,874 | €418,270 | +€69,397 | +19.9% |
| Trade receivables | 40 | €102,000 | €95,220 | -€6,780 | -6.6% |
| Other amounts receivable | 41 | €246,874 | €323,050 | +€76,176 | +30.9% |
| Current investments | 50/53 | - | €600 | +€600 | |
| Cash at bank and in hand | 54/58 | €1,172 | €6,312 | +€5,140 | +438.5% |
| Total equity and liabilities | 10/49 | €359,899 | €435,035 | +€75,136 | +20.9% |
| Equity | 10/15 | €133,820 | €168,340 | +€34,520 | +25.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,560 | €154,080 | +€34,520 | +28.9% |
| Amounts payable | 17/49 | €226,079 | €266,695 | +€40,616 | +18.0% |
| Amounts payable within one year | 42/48 | €226,079 | €266,695 | +€40,616 | +18.0% |
| Financial debts | 43 | €3,949 | €2,734 | -€1,216 | -30.8% |
| Credit institutions | 430/8 | €3,949 | €2,734 | -€1,216 | -30.8% |
| Trade debts | 44 | €790 | €595 | -€194 | -24.6% |
| Suppliers | 440/4 | €790 | €595 | -€194 | -24.6% |
| Taxes, remuneration and social security | 45 | €13,837 | €73,447 | +€59,610 | +430.8% |
| Taxes | 450/3 | €13,837 | €73,447 | +€59,610 | +430.8% |
| Other amounts payable | 47/48 | €207,503 | €189,919 | -€17,584 | -8.5% |
| Other operating charges | 640/8 | €1,280 | €4,759 | +€3,479 | +271.7% |
| Gross operating margin | 9900 | €2,930 | €67,547 | +€64,617 | +2205.6% |
| Operating profit (loss) | 9901 | €1,649 | €62,788 | +€61,138 | +3706.9% |
| Financial income | 75/76B | €11,566 | €17,263 | +€5,697 | +49.3% |
| Recurring financial income | 75 | €11,566 | €17,263 | +€5,697 | +49.3% |
| Financial charges | 65/66B | €8,262 | €2,162 | -€6,100 | -73.8% |
| Recurring financial charges | 65 | €8,262 | €2,162 | -€6,100 | -73.8% |
| Profit (loss) for the period before taxes | 9903 | €4,953 | €77,888 | +€72,935 | +1472.5% |
| Transfer from deferred taxes | 780 | €22,334 | - | -€22,334 | |
| Income taxes | 67/77 | €1,334 | €43,368 | +€42,034 | +3151.1% |
| Profit (loss) for the period | 9904 | €25,953 | €34,520 | +€8,567 | +33.0% |
| Transfer from tax-exempt reserves | 789 | €53,170 | - | -€53,170 | |
| Profit (loss) for the period to be appropriated | 9905 | €79,124 | €34,520 | -€44,603 | -56.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.