LB 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 CONSULTING
Largest movements
- Tangible fixed assets +€1,299
new in 2022: €1,299
- Cash -€420
down €420 (-97.6%), from €431 to €10
mainly Current portion of long-term debt (-€4,575) and Other debts (-€4,540)
- Receivables within one year -€121
down €121 (-14.1%), from €855 to €734
- Tax, wage and social debts +€11,399
up €11,399 (+46.9%), from €24,326 to €35,724
of which Remuneration and social security: +€11,471
- Current portion of long-term debt -€4,575
no longer reported in 2022 (was €4,575)
- Other debts -€4,540
down €4,540 (-22.6%), from €20,094 to €15,554
- Profit (loss) carried forward -€2,379
down €2,379 (-2.5%), from -€94,527 to -€96,906
- Trade debts +€981
up €981 (+5.7%), from €17,161 to €18,142
- Purchases and services -€79,522
down €79,522 (-71.9%), from €110,672 to €31,150
- Gross operating margin +€55,307
up €55,307, from -€55,043 to €265
- Turnover -€24,215
down €24,215 (-43.5%), from €55,629 to €31,414
- Other operating charges -€1,936
down €1,936 (-69.3%), from €2,794 to €858
- Financial charges -€1,217
down €1,217 (-42.7%), from €2,854 to €1,636
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,586 | €2,344 | +€759 | +47.8% |
| Fixed assets | 21/28 | €300 | €1,599 | +€1,299 | +433.2% |
| Tangible fixed assets | 22/27 | - | €1,299 | +€1,299 | |
| Furniture and vehicles | 24 | - | €1,299 | +€1,299 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €1,286 | €745 | -€541 | -42.1% |
| Amounts receivable within one year | 40/41 | €855 | €734 | -€121 | -14.1% |
| Other amounts receivable | 41 | €855 | €734 | -€121 | -14.1% |
| Cash at bank and in hand | 54/58 | €431 | €10 | -€420 | -97.6% |
| Total equity and liabilities | 10/49 | €1,586 | €2,344 | +€759 | +47.8% |
| Equity | 10/15 | -€74,527 | -€76,906 | -€2,379 | -3.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,527 | -€96,906 | -€2,379 | -2.5% |
| Amounts payable | 17/49 | €76,113 | €79,250 | +€3,137 | +4.1% |
| Amounts payable within one year | 42/48 | €76,113 | €79,250 | +€3,137 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €4,575 | - | -€4,575 | |
| Financial debts | 43 | €9,957 | €9,829 | -€127 | -1.3% |
| Credit institutions | 430/8 | €9,957 | €9,829 | -€127 | -1.3% |
| Trade debts | 44 | €17,161 | €18,142 | +€981 | +5.7% |
| Suppliers | 440/4 | €17,161 | €18,142 | +€981 | +5.7% |
| Taxes, remuneration and social security | 45 | €24,326 | €35,724 | +€11,399 | +46.9% |
| Taxes | 450/3 | €955 | €883 | -€73 | -7.6% |
| Remuneration and social security | 454/9 | €23,370 | €34,841 | +€11,471 | +49.1% |
| Other amounts payable | 47/48 | €20,094 | €15,554 | -€4,540 | -22.6% |
| Turnover | 70 | €55,629 | €31,414 | -€24,215 | -43.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €110,672 | €31,150 | -€79,522 | -71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €22 | +€22 | |
| Other operating charges | 640/8 | €2,794 | €858 | -€1,936 | -69.3% |
| Gross operating margin | 9900 | -€55,043 | €265 | +€55,307 | |
| Operating profit (loss) | 9901 | -€57,837 | -€615 | +€57,221 | +98.9% |
| Financial charges | 65/66B | €2,854 | €1,636 | -€1,217 | -42.7% |
| Recurring financial charges | 65 | €2,854 | €1,636 | -€1,217 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | -€60,690 | -€2,252 | +€58,439 | +96.3% |
| Income taxes | 67/77 | - | €127 | +€127 | |
| Profit (loss) for the period | 9904 | -€60,690 | -€2,379 | +€58,312 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,690 | -€2,379 | +€58,312 | +96.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.