LB AUTOM 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.
LB AUTOM CONSULTING
Largest movements
- Cash +€17,359
up €17,359 (+1,197%), from €1,450 to €18,809
mainly Tax, wage and social debts (+€11,605) and Receivables within one year (+€7,819)
- Receivables within one year -€7,819
down €7,819 (-29.4%), from €26,576 to €18,757
of which Other amounts receivable: -€20,354
- Tangible fixed assets -€2,817
down €2,817 (-65.0%), from €4,332 to €1,515
of which Furniture and vehicles: -€1,554
- Tax, wage and social debts +€11,605
up €11,605 (+619%), from €1,876 to €13,481
- Other debts -€8,352
down €8,352 (-98.3%), from €8,500 to €148
- Trade debts +€1,995
up €1,995 (+36.5%), from €5,457 to €7,452
- Profit (loss) carried forward +€1,475
up €1,475 (+249%), from €593 to €2,068
- Gross operating margin +€8,598
up €8,598 (+125%), from €6,893 to €15,491
- Taxes +€3,159
up €3,159 (+158%), from €2,000 to €5,159
- Financial charges +€1,146
up €1,146 (+289%), from €396 to €1,542
- Other operating charges -€513
down €513 (-50.7%), from €1,011 to €498
- Financial income -€242
no longer reported in 2025 (was €242)
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 | €32,452 | €39,175 | +€6,723 | +20.7% |
| Fixed assets | 21/28 | €4,426 | €1,608 | -€2,817 | -63.7% |
| Tangible fixed assets | 22/27 | €4,332 | €1,515 | -€2,817 | -65.0% |
| Plant, machinery and equipment | 23 | €1,637 | €374 | -€1,263 | -77.2% |
| Furniture and vehicles | 24 | €2,695 | €1,141 | -€1,554 | -57.7% |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €28,026 | €37,566 | +€9,540 | +34.0% |
| Amounts receivable within one year | 40/41 | €26,576 | €18,757 | -€7,819 | -29.4% |
| Trade receivables | 40 | €4,646 | €17,182 | +€12,536 | +270% |
| Other amounts receivable | 41 | €21,929 | €1,575 | -€20,354 | -92.8% |
| Cash at bank and in hand | 54/58 | €1,450 | €18,809 | +€17,359 | +1,197% |
| Total equity and liabilities | 10/49 | €32,452 | €39,175 | +€6,723 | +20.7% |
| Equity | 10/15 | €16,619 | €18,094 | +€1,475 | +8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,826 | €9,826 | = | 0.0% |
| Distributable reserves | 133 | €9,826 | €9,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | €593 | €2,068 | +€1,475 | +249% |
| Amounts payable | 17/49 | €15,833 | €21,081 | +€5,248 | +33.1% |
| Amounts payable within one year | 42/48 | €15,833 | €21,081 | +€5,248 | +33.1% |
| Trade debts | 44 | €5,457 | €7,452 | +€1,995 | +36.5% |
| Suppliers | 440/4 | €5,457 | €7,452 | +€1,995 | +36.5% |
| Taxes, remuneration and social security | 45 | €1,876 | €13,481 | +€11,605 | +619% |
| Taxes | 450/3 | €1,876 | €13,481 | +€11,605 | +619% |
| Other amounts payable | 47/48 | €8,500 | €148 | -€8,352 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,984 | €2,817 | -€167 | -5.6% |
| Other operating charges | 640/8 | €1,011 | €498 | -€513 | -50.7% |
| Gross operating margin | 9900 | €6,893 | €15,491 | +€8,598 | +125% |
| Operating profit (loss) | 9901 | €2,898 | €12,176 | +€9,277 | +320% |
| Financial income | 75/76B | €242 | - | -€242 | |
| Recurring financial income | 75 | €242 | - | -€242 | |
| Financial charges | 65/66B | €396 | €1,542 | +€1,146 | +289% |
| Recurring financial charges | 65 | €396 | €1,542 | +€1,146 | +289% |
| Profit (loss) for the period before taxes | 9903 | €2,744 | €10,634 | +€7,890 | +288% |
| Income taxes | 67/77 | €2,000 | €5,159 | +€3,159 | +158% |
| Profit (loss) for the period | 9904 | €744 | €5,475 | +€4,731 | +636% |
| Profit (loss) for the period to be appropriated | 9905 | €744 | €5,475 | +€4,731 | +636% |
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 27 October 2026 via checked.be.