LB Conseil Digital: 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 Conseil Digital
Largest movements
- Cash +€16,120
up €16,120 (+250.1%), from €6,445 to €22,564
mainly Net result for the year (+€21,113) and Receivables within one year (+€12,753)
- Receivables within one year -€12,753
down €12,753 (-23.6%), from €54,037 to €41,284
of which Other amounts receivable: -€21,400
- Tangible fixed assets +€11,479
up €11,479 (+80.0%), from €14,357 to €25,836
- Deferred charges and accrued income -€1,609
no longer reported in 2024 (was €1,609)
- Profit (loss) carried forward +€14,613
up €14,613, from -€2,005 to €12,609
- Tax, wage and social debts -€7,795
down €7,795 (-94.7%), from €8,232 to €437
- Other debts +€3,381
up €3,381 (+208.8%), from €1,619 to €5,000
- Trade debts +€1,749
up €1,749 (+13.9%), from €12,606 to €14,355
- Accrued charges and deferred income +€1,289
new in 2024: €1,289
- Gross operating margin +€12,681
up €12,681 (+116.8%), from €10,859 to €23,540
- Financial income +€10,582
up €10,582 (+3413448.4%), from €0 to €10,582
of which Non-recurring financial income: +€6,048
- Depreciation -€3,994
down €3,994 (-41.6%), from €9,596 to €5,602
- Taxes +€3,866
up €3,866 (+146.5%), from €2,639 to €6,505
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,448 | €89,684 | +€13,236 | +17.3% |
| Fixed assets | 21/28 | €14,357 | €25,836 | +€11,479 | +80.0% |
| Tangible fixed assets | 22/27 | €14,357 | €25,836 | +€11,479 | +80.0% |
| Furniture and vehicles | 24 | €14,357 | €25,836 | +€11,479 | +80.0% |
| Current assets | 29/58 | €62,091 | €63,848 | +€1,757 | +2.8% |
| Amounts receivable within one year | 40/41 | €54,037 | €41,284 | -€12,753 | -23.6% |
| Trade receivables | 40 | €22,885 | €31,532 | +€8,647 | +37.8% |
| Other amounts receivable | 41 | €31,152 | €9,752 | -€21,400 | -68.7% |
| Cash at bank and in hand | 54/58 | €6,445 | €22,564 | +€16,120 | +250.1% |
| Deferred charges and accrued income | 490/1 | €1,609 | - | -€1,609 | |
| Total equity and liabilities | 10/49 | €76,448 | €89,684 | +€13,236 | +17.3% |
| Equity | 10/15 | €53,990 | €68,603 | +€14,613 | +27.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €10,000 | +€10,000 | |
| Other | 1109/19 | - | €10,000 | +€10,000 | |
| Reserves | 13 | €45,995 | €45,995 | = | 0.0% |
| Distributable reserves | 133 | €45,995 | €45,995 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,005 | €12,609 | +€14,613 | |
| Amounts payable | 17/49 | €22,458 | €21,081 | -€1,377 | -6.1% |
| Amounts payable within one year | 42/48 | €22,458 | €19,792 | -€2,666 | -11.9% |
| Trade debts | 44 | €12,606 | €14,355 | +€1,749 | +13.9% |
| Suppliers | 440/4 | €12,606 | €14,355 | +€1,749 | +13.9% |
| Taxes, remuneration and social security | 45 | €8,232 | €437 | -€7,795 | -94.7% |
| Taxes | 450/3 | €8,232 | €437 | -€7,795 | -94.7% |
| Other amounts payable | 47/48 | €1,619 | €5,000 | +€3,381 | +208.8% |
| Accrued charges and deferred income | 492/3 | - | €1,289 | +€1,289 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,596 | €5,602 | -€3,994 | -41.6% |
| Other operating charges | 640/8 | €512 | €726 | +€214 | +41.7% |
| Gross operating margin | 9900 | €10,859 | €23,540 | +€12,681 | +116.8% |
| Operating profit (loss) | 9901 | €751 | €17,212 | +€16,461 | +2191.5% |
| Financial income | 75/76B | €0 | €10,582 | +€10,582 | +3413448.4% |
| Recurring financial income | 75 | €0 | €4,534 | +€4,534 | +1462538.7% |
| Non-recurring financial income | 76B | - | €6,048 | +€6,048 | |
| Financial charges | 65/66B | €117 | €176 | +€59 | +50.5% |
| Recurring financial charges | 65 | €117 | €176 | +€59 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | €634 | €27,618 | +€26,984 | +4254.7% |
| Income taxes | 67/77 | €2,639 | €6,505 | +€3,866 | +146.5% |
| Profit (loss) for the period | 9904 | -€2,005 | €21,113 | +€23,118 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,005 | €21,113 | +€23,118 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.