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 +€716
new in 2025: €716
mainly Net result for the year (+€498) and Trade debts (+€218)
- Profit (loss) carried forward +€498
up €498 (+6.1%), from -€8,169 to -€7,672
- Trade debts +€218
new in 2025: €218
- Gross operating margin +€498
new in 2025: €498
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | - | €716 | +€716 | |
| Current assets | 29/58 | - | €716 | +€716 | |
| Cash at bank and in hand | 54/58 | - | €716 | +€716 | |
| Total equity and liabilities | 10/49 | - | €716 | +€716 | |
| Equity | 10/15 | -€109 | €388 | +€498 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,169 | -€7,672 | +€498 | +6.1% |
| Amounts payable | 17/49 | €109 | €327 | +€218 | +199.1% |
| Amounts payable within one year | 42/48 | €109 | €327 | +€218 | +199.1% |
| Trade debts | 44 | - | €218 | +€218 | |
| Suppliers | 440/4 | - | €218 | +€218 | |
| Other amounts payable | 47/48 | €109 | €109 | = | 0.0% |
| Gross operating margin | 9900 | - | €498 | +€498 | |
| Operating profit (loss) | 9901 | - | €498 | +€498 | |
| Profit (loss) for the period before taxes | 9903 | - | €498 | +€498 | |
| Profit (loss) for the period | 9904 | - | €498 | +€498 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €498 | +€498 |
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 29 September 2026 via checked.be.