LB-CONSULTING: 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-CONSULTING
Largest movements
- Cash -€15,518
down €15,518 (-56.9%), from €27,258 to €11,740
mainly Contributions, distributions and other (-€9,000) and Receivables within one year (-€6,450)
- Receivables within one year +€6,450
up €6,450 (+92.5%), from €6,971 to €13,421
of which Trade receivables: +€5,896
- Tangible fixed assets -€1,378
down €1,378 (-24.3%), from €5,666 to €4,287
of which Plant, machinery and equipment: -€695
- Deferred charges and accrued income +€751
up €751 (+2.6%), from €28,841 to €29,592
- Reserves -€8,566
down €8,566 (-18.4%), from €46,649 to €38,083
- Tax, wage and social debts -€3,043
down €3,043 (-85.6%), from €3,556 to €513
- Trade debts +€1,010
up €1,010 (+73.1%), from €1,382 to €2,392
- Other debts +€901
up €901 (+21.4%), from €4,206 to €5,107
- Gross operating margin -€20,716
down €20,716 (-72.3%), from €28,643 to €7,927
- Taxes -€3,762
down €3,762 (-71.3%), from €5,275 to €1,513
- Write-downs -€2,089
down €2,089 (-100.0%), from €2,089 to €0
- Financial charges +€1,765
up €1,765 (+66.9%), from €2,636 to €4,400
- Other operating charges +€597
up €597 (+55.1%), from €1,083 to €1,681
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 | €68,736 | €59,040 | -€9,696 | -14.1% |
| Fixed assets | 21/28 | €5,666 | €4,287 | -€1,378 | -24.3% |
| Tangible fixed assets | 22/27 | €5,666 | €4,287 | -€1,378 | -24.3% |
| Plant, machinery and equipment | 23 | €1,517 | €823 | -€695 | -45.8% |
| Furniture and vehicles | 24 | €3,213 | €2,908 | -€304 | -9.5% |
| Other tangible fixed assets | 26 | €935 | €556 | -€379 | -40.5% |
| Current assets | 29/58 | €63,070 | €54,753 | -€8,317 | -13.2% |
| Amounts receivable within one year | 40/41 | €6,971 | €13,421 | +€6,450 | +92.5% |
| Trade receivables | 40 | €4,189 | €10,085 | +€5,896 | +140.7% |
| Other amounts receivable | 41 | €2,782 | €3,336 | +€554 | +19.9% |
| Cash at bank and in hand | 54/58 | €27,258 | €11,740 | -€15,518 | -56.9% |
| Deferred charges and accrued income | 490/1 | €28,841 | €29,592 | +€751 | +2.6% |
| Total equity and liabilities | 10/49 | €68,736 | €59,040 | -€9,696 | -14.1% |
| Equity | 10/15 | €59,049 | €50,483 | -€8,566 | -14.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,649 | €38,083 | -€8,566 | -18.4% |
| Distributable reserves | 133 | €46,649 | €38,083 | -€8,566 | -18.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,686 | €8,557 | -€1,129 | -11.7% |
| Amounts payable within one year | 42/48 | €9,686 | €8,557 | -€1,129 | -11.7% |
| Financial debts | 43 | €243 | €245 | +€2 | +0.8% |
| Credit institutions | 430/8 | €243 | €245 | +€2 | +0.8% |
| Trade debts | 44 | €1,382 | €2,392 | +€1,010 | +73.1% |
| Suppliers | 440/4 | €1,382 | €2,392 | +€1,010 | +73.1% |
| Advances received on contracts in progress | 46 | €300 | €300 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,556 | €513 | -€3,043 | -85.6% |
| Taxes | 450/3 | €3,556 | €513 | -€3,043 | -85.6% |
| Other amounts payable | 47/48 | €4,206 | €5,107 | +€901 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,781 | €1,378 | -€403 | -22.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,089 | €0 | -€2,089 | -100.0% |
| Other operating charges | 640/8 | €1,083 | €1,681 | +€597 | +55.1% |
| Gross operating margin | 9900 | €28,643 | €7,927 | -€20,716 | -72.3% |
| Operating profit (loss) | 9901 | €23,690 | €4,868 | -€18,822 | -79.5% |
| Financial income | 75/76B | €1,659 | €1,479 | -€180 | -10.8% |
| Recurring financial income | 75 | €1,659 | €1,479 | -€180 | -10.8% |
| Financial charges | 65/66B | €2,636 | €4,400 | +€1,765 | +66.9% |
| Recurring financial charges | 65 | €2,636 | €4,400 | +€1,765 | +66.9% |
| Profit (loss) for the period before taxes | 9903 | €22,713 | €1,947 | -€20,766 | -91.4% |
| Income taxes | 67/77 | €5,275 | €1,513 | -€3,762 | -71.3% |
| Profit (loss) for the period | 9904 | €17,438 | €434 | -€17,004 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,438 | €434 | -€17,004 | -97.5% |
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 1 October 2026 via checked.be.