LBA 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.
LBA Consulting
Largest movements
- Tangible fixed assets +€267,264
up €267,264 (+3,824%), from €6,989 to €274,253
of which Land and buildings: +€272,185
- Cash -€15,029
down €15,029 (-80.0%), from €18,781 to €3,752
mainly Investment in fixed assets (net) (-€272,766) and Other debts (-€8,757)
- Receivables within one year +€4,080
up €4,080, from €0 to €4,080
of which Trade receivables: +€4,080
- Debts after one year +€218,965
new in 2025: €218,965
- Profit (loss) carried forward +€32,343
up €32,343 (+183%), from €17,662 to €50,005
- Other debts -€8,757
down €8,757 (-70.2%), from €12,473 to €3,717
- Current portion of long-term debt +€7,868
new in 2025: €7,868
- Trade debts +€4,645
up €4,645 (+54.7%), from €8,494 to €13,139
- Financial income +€26,001
up €26,001, from €0 to €26,001
- Gross operating margin +€18,358
up €18,358 (+196%), from €9,353 to €27,711
- Financial charges +€9,249
up €9,249 (+11,939%), from €77 to €9,327
- Purchases and services -€7,871
down €7,871 (-13.0%), from €60,576 to €52,705
- Depreciation +€4,173
up €4,173 (+314%), from €1,329 to €5,502
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 | €46,023 | €302,161 | +€256,138 | +557% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €18,489 | €285,753 | +€267,264 | +1,446% |
| Tangible fixed assets | 22/27 | €6,989 | €274,253 | +€267,264 | +3,824% |
| Land and buildings | 22 | - | €272,185 | +€272,185 | |
| Furniture and vehicles | 24 | €6,989 | €2,068 | -€4,921 | -70.4% |
| Financial fixed assets | 28 | €11,500 | €11,500 | = | 0.0% |
| Current assets | 29/58 | €27,533 | €16,407 | -€11,126 | -40.4% |
| Stocks and contracts in progress | 3 | €4,311 | €4,311 | = | 0.0% |
| Stocks | 30/36 | €4,311 | €4,311 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €4,080 | +€4,080 | |
| Trade receivables | 40 | €0 | €4,080 | +€4,080 | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €18,781 | €3,752 | -€15,029 | -80.0% |
| Deferred charges and accrued income | 490/1 | €4,441 | €4,263 | -€178 | -4.0% |
| Total equity and liabilities | 10/49 | €46,023 | €302,161 | +€256,138 | +557% |
| Equity | 10/15 | €18,662 | €51,005 | +€32,343 | +173% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,662 | €50,005 | +€32,343 | +183% |
| Amounts payable | 17/49 | €27,361 | €251,156 | +€223,795 | +818% |
| Amounts payable after more than one year | 17 | - | €218,965 | +€218,965 | |
| Financial debts | 170/4 | - | €218,965 | +€218,965 | |
| Amounts payable within one year | 42/48 | €27,361 | €32,190 | +€4,829 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,868 | +€7,868 | |
| Trade debts | 44 | €8,494 | €13,139 | +€4,645 | +54.7% |
| Suppliers | 440/4 | €8,494 | €13,139 | +€4,645 | +54.7% |
| Taxes, remuneration and social security | 45 | €6,394 | €7,466 | +€1,073 | +16.8% |
| Taxes | 450/3 | €6,394 | €7,466 | +€1,073 | +16.8% |
| Other amounts payable | 47/48 | €12,473 | €3,717 | -€8,757 | -70.2% |
| Turnover | 70 | €65,697 | €67,379 | +€1,683 | +2.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €60,576 | €52,705 | -€7,871 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,329 | €5,502 | +€4,173 | +314% |
| Other operating charges | 640/8 | €258 | €3,572 | +€3,314 | +1,283% |
| Gross operating margin | 9900 | €9,353 | €27,711 | +€18,358 | +196% |
| Operating profit (loss) | 9901 | €7,766 | €18,637 | +€10,871 | +140% |
| Financial income | 75/76B | €0 | €26,001 | +€26,001 | |
| Recurring financial income | 75 | €0 | €26,001 | +€26,001 | |
| Financial charges | 65/66B | €77 | €9,327 | +€9,249 | +11,939% |
| Recurring financial charges | 65 | €77 | €9,327 | +€9,249 | +11,939% |
| Profit (loss) for the period before taxes | 9903 | €7,689 | €35,312 | +€27,623 | +359% |
| Income taxes | 67/77 | €3,139 | €2,968 | -€171 | -5.4% |
| Profit (loss) for the period | 9904 | €4,549 | €32,343 | +€27,794 | +611% |
| Profit (loss) for the period to be appropriated | 9905 | €4,549 | €32,343 | +€27,794 | +611% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.