Lamiroy 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.
Lamiroy Consultancy
Largest movements
- Cash +€21,751
up €21,751 (+23.8%), from €91,220 to €112,970
mainly Other debts (+€51,393) and Net result for the year (+€50,914)
- Tangible fixed assets -€4,680
down €4,680 (-20.3%), from €23,047 to €18,367
of which Furniture and vehicles: -€3,694
- Other debts +€51,393
up €51,393 (+4,576%), from €1,123 to €52,516
- Reserves -€32,436
down €32,436 (-29.7%), from €109,106 to €76,670
- Debts after one year -€3,830
down €3,830 (-46.6%), from €8,221 to €4,391
- Tax, wage and social debts +€2,879
up €2,879 (+164%), from €1,755 to €4,634
- Gross operating margin +€22,215
up €22,215 (+46.3%), from €48,017 to €70,232
- Taxes +€5,033
up €5,033 (+61.7%), from €8,162 to €13,195
- Depreciation -€1,002
down €1,002 (-17.0%), from €5,889 to €4,887
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 | €129,790 | €148,061 | +€18,271 | +14.1% |
| Formation expenses | 20 | €380 | €174 | -€207 | -54.3% |
| Fixed assets | 21/28 | €23,047 | €18,367 | -€4,680 | -20.3% |
| Tangible fixed assets | 22/27 | €23,047 | €18,367 | -€4,680 | -20.3% |
| Plant, machinery and equipment | 23 | €3,401 | €2,414 | -€987 | -29.0% |
| Furniture and vehicles | 24 | €19,646 | €15,953 | -€3,694 | -18.8% |
| Current assets | 29/58 | €106,363 | €129,521 | +€23,158 | +21.8% |
| Amounts receivable within one year | 40/41 | €13,906 | €15,250 | +€1,343 | +9.7% |
| Trade receivables | 40 | €13,068 | €15,250 | +€2,182 | +16.7% |
| Other amounts receivable | 41 | €838 | - | -€838 | |
| Cash at bank and in hand | 54/58 | €91,220 | €112,970 | +€21,751 | +23.8% |
| Deferred charges and accrued income | 490/1 | €1,237 | €1,301 | +€64 | +5.1% |
| Total equity and liabilities | 10/49 | €129,790 | €148,061 | +€18,271 | +14.1% |
| Equity | 10/15 | €114,106 | €81,670 | -€32,436 | -28.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €109,106 | €76,670 | -€32,436 | -29.7% |
| Distributable reserves | 133 | €109,106 | €76,670 | -€32,436 | -29.7% |
| Amounts payable | 17/49 | €15,684 | €66,392 | +€50,707 | +323% |
| Amounts payable after more than one year | 17 | €8,221 | €4,391 | -€3,830 | -46.6% |
| Financial debts | 170/4 | €8,221 | €4,391 | -€3,830 | -46.6% |
| Amounts payable within one year | 42/48 | €7,463 | €62,001 | +€54,537 | +731% |
| Current portion of amounts payable after more than one year | 42 | €3,627 | €3,830 | +€203 | +5.6% |
| Trade debts | 44 | €959 | €1,021 | +€62 | +6.5% |
| Suppliers | 440/4 | €959 | €1,021 | +€62 | +6.5% |
| Taxes, remuneration and social security | 45 | €1,755 | €4,634 | +€2,879 | +164% |
| Taxes | 450/3 | €1,755 | €4,634 | +€2,879 | +164% |
| Other amounts payable | 47/48 | €1,123 | €52,516 | +€51,393 | +4,576% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,889 | €4,887 | -€1,002 | -17.0% |
| Other operating charges | 640/8 | €109 | €310 | +€201 | +184% |
| Gross operating margin | 9900 | €48,017 | €70,232 | +€22,215 | +46.3% |
| Operating profit (loss) | 9901 | €42,019 | €65,036 | +€23,017 | +54.8% |
| Financial income | 75/76B | €6 | €276 | +€270 | +4,507% |
| Recurring financial income | 75 | €6 | €276 | +€270 | +4,507% |
| Financial charges | 65/66B | €1,422 | €1,203 | -€219 | -15.4% |
| Recurring financial charges | 65 | €1,422 | €1,203 | -€219 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €40,603 | €64,109 | +€23,506 | +57.9% |
| Income taxes | 67/77 | €8,162 | €13,195 | +€5,033 | +61.7% |
| Profit (loss) for the period | 9904 | €32,441 | €50,914 | +€18,472 | +56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,441 | €50,914 | +€18,472 | +56.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.