LB CONSULT: what changed
Two fiscal 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 CONSULT
Largest movements
- Cash +€33,180
up €33,180 (+15035.8%), from €221 to €33,400
mainly Net result for the year (+€35,897) and Other debts (+€30,000)
- Receivables within one year +€2,808
up €2,808 (+18.8%), from €14,964 to €17,772
of which Trade receivables: +€3,471
- Tangible fixed assets +€1,426
up €1,426, from €0 to €1,426
- Other debts +€30,000
up €30,000, from €0 to €30,000
- Reserves +€5,897
up €5,897 (+80.0%), from €7,375 to €13,272
- Tax, wage and social debts +€4,135
up €4,135 (+178.3%), from €2,319 to €6,453
- Trade debts -€2,417
down €2,417 (-61.7%), from €3,916 to €1,499
- Gross operating margin -€32,367
down €32,367 (-40.4%), from €80,073 to €47,706
- Taxes -€6,501
down €6,501 (-40.5%), from €16,056 to €9,554
- Depreciation +€960
up €960 (+1041.0%), from €92 to €1,052
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.
Cash bridge derived
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 | €16,610 | €54,225 | +€37,615 | +226.5% |
| Fixed assets | 21/28 | €0 | €1,426 | +€1,426 | |
| Tangible fixed assets | 22/27 | €0 | €1,426 | +€1,426 | |
| Furniture and vehicles | 24 | €0 | €1,426 | +€1,426 | |
| Current assets | 29/58 | €16,610 | €52,800 | +€36,189 | +217.9% |
| Amounts receivable within one year | 40/41 | €14,964 | €17,772 | +€2,808 | +18.8% |
| Trade receivables | 40 | €13,155 | €16,626 | +€3,471 | +26.4% |
| Other amounts receivable | 41 | €1,809 | €1,146 | -€663 | -36.7% |
| Cash at bank and in hand | 54/58 | €221 | €33,400 | +€33,180 | +15035.8% |
| Deferred charges and accrued income | 490/1 | €1,426 | €1,628 | +€202 | +14.1% |
| Total equity and liabilities | 10/49 | €16,610 | €54,225 | +€37,615 | +226.5% |
| Equity | 10/15 | €9,875 | €15,772 | +€5,897 | +59.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €7,375 | €13,272 | +€5,897 | +80.0% |
| Distributable reserves | 133 | €7,375 | €13,272 | +€5,897 | +80.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,735 | €38,453 | +€31,718 | +470.9% |
| Amounts payable within one year | 42/48 | €6,235 | €37,953 | +€31,718 | +508.7% |
| Trade debts | 44 | €3,916 | €1,499 | -€2,417 | -61.7% |
| Suppliers | 440/4 | €3,916 | €1,499 | -€2,417 | -61.7% |
| Taxes, remuneration and social security | 45 | €2,319 | €6,453 | +€4,135 | +178.3% |
| Taxes | 450/3 | €2,319 | €6,453 | +€4,135 | +178.3% |
| Other amounts payable | 47/48 | €0 | €30,000 | +€30,000 | |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92 | €1,052 | +€960 | +1041.0% |
| Other operating charges | 640/8 | €802 | €1,032 | +€230 | +28.6% |
| Gross operating margin | 9900 | €80,073 | €47,706 | -€32,367 | -40.4% |
| Operating profit (loss) | 9901 | €79,178 | €45,622 | -€33,557 | -42.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €259 | €170 | -€89 | -34.4% |
| Recurring financial charges | 65 | €259 | €170 | -€89 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €78,919 | €45,451 | -€33,468 | -42.4% |
| Income taxes | 67/77 | €16,056 | €9,554 | -€6,501 | -40.5% |
| Profit (loss) for the period | 9904 | €62,863 | €35,897 | -€26,966 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,863 | €35,897 | -€26,966 | -42.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.