LAWO 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.
LAWO CONSULT
Largest movements
- Cash +€74,242
up €74,242 (+143%), from €51,966 to €126,208
mainly Net result for the year (+€178,004) and Other debts (+€8,443)
- Receivables after one year +€10,000
up €10,000 (+54.1%), from €18,500 to €28,500
- Reserves +€148,004
up €148,004 (+129%), from €114,545 to €262,548
- Debts after one year -€80,635
down €80,635 (-16.0%), from €502,944 to €422,309
- Other debts +€8,443
up €8,443, from €0 to €8,443
- Gross operating margin +€94,957
up €94,957 (+69.9%), from €135,855 to €230,811
- Financial income +€15,625
up €15,625 (+3,866%), from €404 to €16,029
- Financial charges +€12,907
up €12,907 (+222%), from €5,806 to €18,713
- Taxes +€3,764
up €3,764 (+9.2%), from €40,772 to €44,535
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 | €713,470 | €789,083 | +€75,614 | +10.6% |
| Fixed assets | 21/28 | €616,355 | €612,179 | -€4,176 | -0.7% |
| Tangible fixed assets | 22/27 | €16,355 | €12,179 | -€4,176 | -25.5% |
| Furniture and vehicles | 24 | €8,707 | €5,381 | -€3,326 | -38.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €7,648 | €6,798 | -€850 | -11.1% |
| Financial fixed assets | 28 | €600,000 | €600,000 | = | 0.0% |
| Current assets | 29/58 | €97,115 | €176,904 | +€79,790 | +82.2% |
| Amounts receivable after more than one year | 29 | €18,500 | €28,500 | +€10,000 | +54.1% |
| Other amounts receivable | 291 | €18,500 | €28,500 | +€10,000 | +54.1% |
| Amounts receivable within one year | 40/41 | €25,987 | €20,585 | -€5,402 | -20.8% |
| Trade receivables | 40 | €25,876 | €18,575 | -€7,301 | -28.2% |
| Other amounts receivable | 41 | €111 | €2,010 | +€1,899 | +1,709% |
| Cash at bank and in hand | 54/58 | €51,966 | €126,208 | +€74,242 | +143% |
| Deferred charges and accrued income | 490/1 | €662 | €1,611 | +€949 | +143% |
| Total equity and liabilities | 10/49 | €713,470 | €789,083 | +€75,614 | +10.6% |
| Equity | 10/15 | €115,545 | €263,548 | +€148,004 | +128% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €114,545 | €262,548 | +€148,004 | +129% |
| Distributable reserves | 133 | €114,545 | €262,548 | +€148,004 | +129% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €597,925 | €525,535 | -€72,390 | -12.1% |
| Amounts payable after more than one year | 17 | €502,944 | €422,309 | -€80,635 | -16.0% |
| Financial debts | 170/4 | €502,944 | €422,309 | -€80,635 | -16.0% |
| Amounts payable within one year | 42/48 | €94,981 | €103,227 | +€8,245 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €77,970 | €80,635 | +€2,665 | +3.4% |
| Trade debts | 44 | €302 | €0 | -€302 | -100% |
| Suppliers | 440/4 | €302 | €0 | -€302 | -100% |
| Taxes, remuneration and social security | 45 | €16,710 | €14,148 | -€2,562 | -15.3% |
| Taxes | 450/3 | €16,710 | €14,148 | -€2,562 | -15.3% |
| Other amounts payable | 47/48 | €0 | €8,443 | +€8,443 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,296 | €4,176 | +€880 | +26.7% |
| Other operating charges | 640/8 | €697 | €1,412 | +€716 | +103% |
| Gross operating margin | 9900 | €135,855 | €230,811 | +€94,957 | +69.9% |
| Operating profit (loss) | 9901 | €131,863 | €225,223 | +€93,361 | +70.8% |
| Financial income | 75/76B | €404 | €16,029 | +€15,625 | +3,866% |
| Recurring financial income | 75 | €404 | €16,029 | +€15,625 | +3,866% |
| Financial charges | 65/66B | €5,806 | €18,713 | +€12,907 | +222% |
| Recurring financial charges | 65 | €5,806 | €18,713 | +€12,907 | +222% |
| Profit (loss) for the period before taxes | 9903 | €126,460 | €222,539 | +€96,079 | +76.0% |
| Income taxes | 67/77 | €40,772 | €44,535 | +€3,764 | +9.2% |
| Profit (loss) for the period | 9904 | €85,689 | €178,004 | +€92,315 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €85,689 | €178,004 | +€92,315 | +108% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.