LF 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.
LF Consulting
Largest movements
- Cash +€251,480
up €251,480 (+320%), from €78,507 to €329,987
mainly Debts after one year (+€707,143) and Net result for the year (+€385,926)
- Deferred charges and accrued income +€55,000
new in 2025: €55,000
- Receivables within one year +€43,992
new in 2025: €43,992
- Other debts -€950,000
down €950,000 (-69.2%), from €1.4m to €423,185
- Debts after one year +€707,143
new in 2025: €707,143
- Profit (loss) carried forward +€385,926
up €385,926 (+465%), from €82,926 to €468,852
- Current portion of long-term debt +€128,571
new in 2025: €128,571
- Tax, wage and social debts +€48,020
up €48,020 (+162%), from €29,587 to €77,607
of which Taxes: +€37,556
- Financial income +€264,514
up €264,514 (+14,695,241%), from €2 to €264,516
of which Non-recurring financial income: +€264,516
- Gross operating margin +€41,491
up €41,491 (+29.8%), from €139,464 to €180,955
- Taxes +€22,500
up €22,500 (+129%), from €17,500 to €40,000
- Financial charges +€16,123
up €16,123 (+32,737%), from €49 to €16,172
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 | €1,553,507 | €1,903,979 | +€350,472 | +22.6% |
| Fixed assets | 21/28 | €1,475,000 | €1,475,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,475,000 | €1,475,000 | = | 0.0% |
| Current assets | 29/58 | €78,507 | €428,979 | +€350,472 | +446% |
| Amounts receivable within one year | 40/41 | - | €43,992 | +€43,992 | |
| Other amounts receivable | 41 | - | €43,992 | +€43,992 | |
| Cash at bank and in hand | 54/58 | €78,507 | €329,987 | +€251,480 | +320% |
| Deferred charges and accrued income | 490/1 | - | €55,000 | +€55,000 | |
| Total equity and liabilities | 10/49 | €1,553,507 | €1,903,979 | +€350,472 | +22.6% |
| Equity | 10/15 | €122,926 | €508,852 | +€385,926 | +314% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,926 | €468,852 | +€385,926 | +465% |
| Amounts payable | 17/49 | €1,430,580 | €1,395,127 | -€35,453 | -2.5% |
| Amounts payable after more than one year | 17 | - | €707,143 | +€707,143 | |
| Financial debts | 170/4 | - | €707,143 | +€707,143 | |
| Amounts payable within one year | 42/48 | €1,430,580 | €687,984 | -€742,596 | -51.9% |
| Current portion of amounts payable after more than one year | 42 | - | €128,571 | +€128,571 | |
| Trade debts | 44 | €9,658 | €9,616 | -€43 | -0.4% |
| Suppliers | 440/4 | €9,658 | €9,616 | -€43 | -0.4% |
| Advances received on contracts in progress | 46 | €18,150 | €49,005 | +€30,855 | +170% |
| Taxes, remuneration and social security | 45 | €29,587 | €77,607 | +€48,020 | +162% |
| Taxes | 450/3 | €24,643 | €62,199 | +€37,556 | +152% |
| Remuneration and social security | 454/9 | €4,943 | €15,408 | +€10,464 | +212% |
| Other amounts payable | 47/48 | €1,373,185 | €423,185 | -€950,000 | -69.2% |
| Other operating charges | 640/8 | €3,990 | €3,374 | -€617 | -15.5% |
| Gross operating margin | 9900 | €139,464 | €180,955 | +€41,491 | +29.8% |
| Operating profit (loss) | 9901 | €135,474 | €177,582 | +€42,108 | +31.1% |
| Financial income | 75/76B | €2 | €264,516 | +€264,514 | +14,695,241% |
| Recurring financial income | 75 | €2 | €264,516 | +€264,514 | +14,695,241% |
| Non-recurring financial income | 76B | - | €264,516 | +€264,516 | |
| Financial charges | 65/66B | €49 | €16,172 | +€16,123 | +32,737% |
| Recurring financial charges | 65 | €49 | €16,172 | +€16,123 | +32,737% |
| Profit (loss) for the period before taxes | 9903 | €135,426 | €425,926 | +€290,499 | +215% |
| Income taxes | 67/77 | €17,500 | €40,000 | +€22,500 | +129% |
| Profit (loss) for the period | 9904 | €117,926 | €385,926 | +€267,999 | +227% |
| Profit (loss) for the period to be appropriated | 9905 | €117,926 | €385,926 | +€267,999 | +227% |
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 13 October 2026 via checked.be.