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
- Receivables within one year +€28,851
up €28,851 (+777%), from €3,712 to €32,563
of which Trade receivables: +€17,157
- Cash -€2,738
down €2,738 (-31.2%), from €8,786 to €6,048
mainly Receivables within one year (-€28,851) and Contributions, distributions and other (-€22,000)
- Other debts +€22,000
new in 2025: €22,000
- Profit (loss) carried forward +€2,019
up €2,019 (+35.9%), from -€5,622 to -€3,603
- Tax, wage and social debts +€1,405
up €1,405 (+16.5%), from €8,507 to €9,913
- Trade debts +€688
up €688 (+26.3%), from €2,613 to €3,301
- Gross operating margin +€36,631
up €36,631, from -€1,751 to €34,880
- Taxes +€6,631
up €6,631 (+2,858%), from €232 to €6,863
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 | €12,499 | €38,611 | +€26,112 | +209% |
| Current assets | 29/58 | €12,499 | €38,611 | +€26,112 | +209% |
| Amounts receivable within one year | 40/41 | €3,712 | €32,563 | +€28,851 | +777% |
| Trade receivables | 40 | - | €17,157 | +€17,157 | |
| Other amounts receivable | 41 | €3,712 | €15,405 | +€11,693 | +315% |
| Cash at bank and in hand | 54/58 | €8,786 | €6,048 | -€2,738 | -31.2% |
| Total equity and liabilities | 10/49 | €12,499 | €38,611 | +€26,112 | +209% |
| Equity | 10/15 | €1,378 | €3,397 | +€2,019 | +147% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,622 | -€3,603 | +€2,019 | +35.9% |
| Amounts payable | 17/49 | €11,121 | €35,214 | +€24,093 | +217% |
| Amounts payable within one year | 42/48 | €11,121 | €35,214 | +€24,093 | +217% |
| Trade debts | 44 | €2,613 | €3,301 | +€688 | +26.3% |
| Suppliers | 440/4 | €2,613 | €3,301 | +€688 | +26.3% |
| Taxes, remuneration and social security | 45 | €8,507 | €9,913 | +€1,405 | +16.5% |
| Taxes | 450/3 | €8,507 | €9,913 | +€1,405 | +16.5% |
| Other amounts payable | 47/48 | - | €22,000 | +€22,000 | |
| Other operating charges | 640/8 | €536 | €400 | -€136 | -25.4% |
| Gross operating margin | 9900 | -€1,751 | €34,880 | +€36,631 | |
| Operating profit (loss) | 9901 | -€2,286 | €34,480 | +€36,766 | |
| Financial charges | 65/66B | €3,885 | €3,597 | -€288 | -7.4% |
| Recurring financial charges | 65 | €3,885 | €3,597 | -€288 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,171 | €30,883 | +€37,054 | |
| Income taxes | 67/77 | €232 | €6,863 | +€6,631 | +2,858% |
| Profit (loss) for the period | 9904 | -€6,403 | €24,019 | +€30,423 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,403 | €24,019 | +€30,423 |
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 15 October 2026 via checked.be.