Lateralus Consulting: what changed
What changed
Lateralus Consulting
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€75,633
2024 · €70,638+€4,995
Equity
€266,237
2024 · €252,657+€13,579
Cash
€148,358
2024 · €119,460+€28,898
Balance sheet total
€592,209
2024 · €588,328+€3,881
Largest movements
Assets
- Cash +€28,898
up €28,898 (+24.2%), from €119,460 to €148,358
mainly Net result for the year (+€75,633) and Other debts (+€39,362)
- Tangible fixed assets -€28,739
down €28,739 (-7.4%), from €389,493 to €360,754
of which Land and buildings: -€23,780
Equity and liabilities
- Debts after one year -€50,605
down €50,605 (-21.4%), from €236,539 to €185,934
- Other debts +€39,362
up €39,362 (+148%), from €26,682 to €66,044
- Reserves +€13,579
up €13,579 (+6.0%), from €226,890 to €240,470
Income statement
- Gross operating margin +€4,871
up €4,871 (+3.5%), from €139,251 to €144,122
- Taxes +€2,804
up €2,804 (+9.8%), from €28,655 to €31,459
- Financial income +€2,619
up €2,619 (+19,441%), from €13 to €2,632
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€70,638
Gross operating margin
+€4,871
Depreciation
-€138
Other operating charges
+€246
Financial income
+€2,619
Financial charges
+€201
Taxes
-€2,804
Result 2025
€75,633
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€139,763
Investment
€0
Financing
-€110,865
Cash 2024
€119,460
From operations (derived)
+€139,763
Net result for the year
+€75,633
Depreciation
+€28,739
Receivables within one year
-€3,601
Deferred charges and accrued income
-€122
Trade debts
-€2,058
Tax, wage and social debts
+€1,809
Other debts
+€39,362
Financing
-€110,865
Debts after one year
-€50,605
Current portion of long-term debt
+€1,794
Contributions, distributions and other
-€62,054
Cash 2025
€148,358
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €588,328 | €592,209 | +€3,881 | +0.7% |
| Fixed assets | 21/28 | €389,493 | €360,754 | -€28,739 | -7.4% |
| Tangible fixed assets | 22/27 | €389,493 | €360,754 | -€28,739 | -7.4% |
| Land and buildings | 22 | €364,179 | €340,399 | -€23,780 | -6.5% |
| Plant, machinery and equipment | 23 | €4,942 | €2,871 | -€2,071 | -41.9% |
| Furniture and vehicles | 24 | €20,372 | €17,485 | -€2,887 | -14.2% |
| Current assets | 29/58 | €198,835 | €231,455 | +€32,620 | +16.4% |
| Amounts receivable within one year | 40/41 | €69,265 | €72,865 | +€3,601 | +5.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €69,265 | €72,865 | +€3,601 | +5.2% |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €119,460 | €148,358 | +€28,898 | +24.2% |
| Deferred charges and accrued income | 490/1 | €110 | €232 | +€122 | +110% |
| Total equity and liabilities | 10/49 | €588,328 | €592,209 | +€3,881 | +0.7% |
| Equity | 10/15 | €252,657 | €266,237 | +€13,579 | +5.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €226,890 | €240,470 | +€13,579 | +6.0% |
| Distributable reserves | 133 | €226,890 | €240,470 | +€13,579 | +6.0% |
| Profit (loss) carried forward | 14 | €7,217 | €7,217 | = | 0.0% |
| Amounts payable | 17/49 | €335,671 | €325,973 | -€9,698 | -2.9% |
| Amounts payable after more than one year | 17 | €236,539 | €185,934 | -€50,605 | -21.4% |
| Financial debts | 170/4 | €236,539 | €185,934 | -€50,605 | -21.4% |
| Amounts payable within one year | 42/48 | €98,287 | €139,194 | +€40,907 | +41.6% |
| Current portion of amounts payable after more than one year | 42 | €48,811 | €50,605 | +€1,794 | +3.7% |
| Trade debts | 44 | €3,830 | €1,773 | -€2,058 | -53.7% |
| Suppliers | 440/4 | €3,830 | €1,773 | -€2,058 | -53.7% |
| Taxes, remuneration and social security | 45 | €18,964 | €20,773 | +€1,809 | +9.5% |
| Taxes | 450/3 | €18,964 | €20,773 | +€1,809 | +9.5% |
| Other amounts payable | 47/48 | €26,682 | €66,044 | +€39,362 | +148% |
| Accrued charges and deferred income | 492/3 | €845 | €845 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,601 | €28,739 | +€138 | +0.5% |
| Other operating charges | 640/8 | €2,643 | €2,398 | -€246 | -9.3% |
| Gross operating margin | 9900 | €139,251 | €144,122 | +€4,871 | +3.5% |
| Operating profit (loss) | 9901 | €108,007 | €112,986 | +€4,978 | +4.6% |
| Financial income | 75/76B | €13 | €2,632 | +€2,619 | +19,441% |
| Recurring financial income | 75 | €13 | €2,632 | +€2,619 | +19,441% |
| Financial charges | 65/66B | €8,727 | €8,526 | -€201 | -2.3% |
| Recurring financial charges | 65 | €8,727 | €8,526 | -€201 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €99,293 | €107,092 | +€7,798 | +7.9% |
| Income taxes | 67/77 | €28,655 | €31,459 | +€2,804 | +9.8% |
| Profit (loss) for the period | 9904 | €70,638 | €75,633 | +€4,995 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,638 | €75,633 | +€4,995 | +7.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.