LBFayet 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.
LBFayet Consulting
Largest movements
- Receivables within one year -€18,802
down €18,802 (-23.3%), from €80,648 to €61,846
of which Other amounts receivable: -€35,836
- Cash -€13,917
down €13,917 (-92.1%), from €15,118 to €1,201
mainly Contributions, distributions and other (-€30,000) and Net result for the year (-€8,030)
- Tangible fixed assets -€3,170
down €3,170 (-50.0%), from €6,340 to €3,170
- Reserves -€30,000
down €30,000 (-43.3%), from €69,360 to €39,360
of which Distributable reserves: -€30,000
- Profit (loss) carried forward -€8,030
down €8,030, from €4,097 to -€3,934
- Tax, wage and social debts +€1,566
up €1,566 (+12.5%), from €12,569 to €14,135
of which Taxes: +€1,526
- Gross operating margin +€9,208
up €9,208 (+82.8%), from -€11,128 to -€1,919
- Staff costs -€972
no longer reported in 2025 (was €972)
- Other operating charges -€215
down €215 (-9.6%), from €2,241 to €2,026
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 | €102,936 | €66,797 | -€36,139 | -35.1% |
| Formation expenses | 20 | €749 | €499 | -€250 | -33.3% |
| Fixed assets | 21/28 | €6,420 | €3,250 | -€3,170 | -49.4% |
| Tangible fixed assets | 22/27 | €6,340 | €3,170 | -€3,170 | -50.0% |
| Other tangible fixed assets | 26 | €6,340 | €3,170 | -€3,170 | -50.0% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €95,767 | €63,047 | -€32,719 | -34.2% |
| Amounts receivable within one year | 40/41 | €80,648 | €61,846 | -€18,802 | -23.3% |
| Trade receivables | 40 | - | €17,034 | +€17,034 | |
| Other amounts receivable | 41 | €80,648 | €44,812 | -€35,836 | -44.4% |
| Cash at bank and in hand | 54/58 | €15,118 | €1,201 | -€13,917 | -92.1% |
| Total equity and liabilities | 10/49 | €102,936 | €66,797 | -€36,139 | -35.1% |
| Equity | 10/15 | €85,857 | €47,826 | -€38,030 | -44.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Contributions outside capital | 11 | - | €12,400 | +€12,400 | |
| Other | 1109/19 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €69,360 | €39,360 | -€30,000 | -43.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €67,500 | €37,500 | -€30,000 | -44.4% |
| Profit (loss) carried forward | 14 | €4,097 | -€3,934 | -€8,030 | |
| Amounts payable | 17/49 | €17,079 | €18,971 | +€1,891 | +11.1% |
| Amounts payable within one year | 42/48 | €17,079 | €18,971 | +€1,891 | +11.1% |
| Financial debts | 43 | - | €379 | +€379 | |
| Credit institutions | 430/8 | - | €379 | +€379 | |
| Trade debts | 44 | €4,511 | €4,457 | -€54 | -1.2% |
| Suppliers | 440/4 | €4,511 | €4,457 | -€54 | -1.2% |
| Taxes, remuneration and social security | 45 | €12,569 | €14,135 | +€1,566 | +12.5% |
| Taxes | 450/3 | €8,514 | €10,040 | +€1,526 | +17.9% |
| Remuneration and social security | 454/9 | €4,055 | €4,095 | +€40 | +1.0% |
| Remuneration, social security and pensions | 62 | €972 | - | -€972 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,420 | €3,420 | = | 0.0% |
| Other operating charges | 640/8 | €2,241 | €2,026 | -€215 | -9.6% |
| Gross operating margin | 9900 | -€11,128 | -€1,919 | +€9,208 | +82.8% |
| Operating profit (loss) | 9901 | -€17,760 | -€7,364 | +€10,395 | +58.5% |
| Financial charges | 65/66B | €329 | €357 | +€27 | +8.3% |
| Recurring financial charges | 65 | €329 | €357 | +€27 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,089 | -€7,721 | +€10,368 | +57.3% |
| Income taxes | 67/77 | €348 | €309 | -€39 | -11.1% |
| Profit (loss) for the period | 9904 | -€18,437 | -€8,030 | +€10,407 | +56.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,437 | -€8,030 | +€10,407 | +56.4% |
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 24 October 2026 via checked.be.