LAGROU 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.
LAGROU CONSULTING
Largest movements
- Cash +€13,792
up €13,792 (+70.7%), from €19,521 to €33,313
mainly Other debts (+€25,428) and Deferred charges and accrued income (+€9,809)
- Deferred charges and accrued income -€9,809
down €9,809 (-100%), from €9,809 to €0
- Receivables within one year -€3,872
down €3,872 (-21.3%), from €18,169 to €14,297
of which Trade receivables: -€3,872
- Profit (loss) carried forward -€36,656
down €36,656, from €32,414 to -€4,242
- Other debts +€25,428
up €25,428 (+479%), from €5,306 to €30,734
- Trade debts +€6,690
up €6,690 (+17,581%), from €38 to €6,728
- Tax, wage and social debts +€4,265
up €4,265 (+42.8%), from €9,970 to €14,236
of which Taxes: +€4,265
- Gross operating margin -€16,889
down €16,889 (-135%), from -€12,471 to -€29,360
- Financial charges -€1,048
down €1,048 (-30.3%), from €3,456 to €2,408
- Other operating charges -€702
down €702 (-32.2%), from €2,178 to €1,476
- Depreciation -€546
down €546 (-14.9%), from €3,666 to €3,120
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 | €62,794 | €62,456 | -€339 | -0.5% |
| Fixed assets | 21/28 | €15,296 | €14,846 | -€450 | -2.9% |
| Tangible fixed assets | 22/27 | €14,496 | €14,046 | -€450 | -3.1% |
| Plant, machinery and equipment | 23 | €2,358 | €759 | -€1,599 | -67.8% |
| Furniture and vehicles | 24 | €6,937 | €8,087 | +€1,150 | +16.6% |
| Other tangible fixed assets | 26 | €5,200 | €5,200 | = | 0.0% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €47,499 | €47,610 | +€111 | +0.2% |
| Amounts receivable within one year | 40/41 | €18,169 | €14,297 | -€3,872 | -21.3% |
| Trade receivables | 40 | €18,169 | €14,297 | -€3,872 | -21.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €19,521 | €33,313 | +€13,792 | +70.7% |
| Deferred charges and accrued income | 490/1 | €9,809 | €0 | -€9,809 | -100% |
| Total equity and liabilities | 10/49 | €62,794 | €62,456 | -€339 | -0.5% |
| Equity | 10/15 | €47,414 | €10,758 | -€36,656 | -77.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,414 | -€4,242 | -€36,656 | |
| Amounts payable | 17/49 | €15,380 | €51,697 | +€36,317 | +236% |
| Amounts payable within one year | 42/48 | €15,315 | €51,697 | +€36,383 | +238% |
| Trade debts | 44 | €38 | €6,728 | +€6,690 | +17,581% |
| Suppliers | 440/4 | €38 | €6,728 | +€6,690 | +17,581% |
| Taxes, remuneration and social security | 45 | €9,970 | €14,236 | +€4,265 | +42.8% |
| Taxes | 450/3 | €6,820 | €11,086 | +€4,265 | +62.5% |
| Remuneration and social security | 454/9 | €3,150 | €3,150 | = | 0.0% |
| Other amounts payable | 47/48 | €5,306 | €30,734 | +€25,428 | +479% |
| Accrued charges and deferred income | 492/3 | €66 | €0 | -€66 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,666 | €3,120 | -€546 | -14.9% |
| Other operating charges | 640/8 | €2,178 | €1,476 | -€702 | -32.2% |
| Gross operating margin | 9900 | -€12,471 | -€29,360 | -€16,889 | -135% |
| Operating profit (loss) | 9901 | -€18,314 | -€33,955 | -€15,641 | -85.4% |
| Financial charges | 65/66B | €3,456 | €2,408 | -€1,048 | -30.3% |
| Recurring financial charges | 65 | €3,456 | €2,408 | -€1,048 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,770 | -€36,364 | -€14,594 | -67.0% |
| Income taxes | 67/77 | €170 | €292 | +€122 | +71.4% |
| Profit (loss) for the period | 9904 | -€21,940 | -€36,656 | -€14,715 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,940 | -€36,656 | -€14,715 | -67.1% |
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 18 October 2026 via checked.be.