LF CONSULTING.BE: 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.BE
Largest movements
- Cash -€5,371
down €5,371 (-99.1%), from €5,420 to €49
mainly Net result for the year (-€13,610) and Receivables within one year (-€3,229)
- Receivables within one year +€3,229
up €3,229 (+47.0%), from €6,868 to €10,097
- Tangible fixed assets -€2,441
down €2,441 (-87.3%), from €2,797 to €357
of which Plant, machinery and equipment: -€2,379
- Profit (loss) carried forward -€13,610
down €13,610 (-38.6%), from -€35,253 to -€48,863
- Other debts +€9,199
up €9,199 (+30.8%), from €29,824 to €39,023
- Trade debts -€617
down €617 (-25.9%), from €2,378 to €1,761
- Tax, wage and social debts +€445
up €445 (+27.7%), from €1,608 to €2,053
- Depreciation -€470
down €470 (-16.1%), from €2,910 to €2,441
- Other operating charges -€252
no longer reported in 2026 (was €252)
- Gross operating margin +€236
up €236 (+2.3%), from -€10,392 to -€10,156
- Financial charges +€196
up €196 (+42.5%), from €460 to €656
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,235 | €10,653 | -€4,582 | -30.1% |
| Fixed assets | 21/28 | €2,947 | €507 | -€2,441 | -82.8% |
| Tangible fixed assets | 22/27 | €2,797 | €357 | -€2,441 | -87.3% |
| Plant, machinery and equipment | 23 | €2,736 | €357 | -€2,379 | -87.0% |
| Furniture and vehicles | 24 | €61 | €0 | -€61 | -100% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €12,288 | €10,146 | -€2,142 | -17.4% |
| Amounts receivable within one year | 40/41 | €6,868 | €10,097 | +€3,229 | +47.0% |
| Trade receivables | 40 | €6,868 | €10,097 | +€3,229 | +47.0% |
| Cash at bank and in hand | 54/58 | €5,420 | €49 | -€5,371 | -99.1% |
| Total equity and liabilities | 10/49 | €15,235 | €10,653 | -€4,582 | -30.1% |
| Equity | 10/15 | -€18,574 | -€32,184 | -€13,610 | -73.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,279 | €4,279 | = | 0.0% |
| Distributable reserves | 133 | €4,279 | €4,279 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,253 | -€48,863 | -€13,610 | -38.6% |
| Amounts payable | 17/49 | €33,809 | €42,837 | +€9,027 | +26.7% |
| Amounts payable within one year | 42/48 | €33,809 | €42,837 | +€9,027 | +26.7% |
| Trade debts | 44 | €2,378 | €1,761 | -€617 | -25.9% |
| Suppliers | 440/4 | €2,378 | €1,761 | -€617 | -25.9% |
| Taxes, remuneration and social security | 45 | €1,608 | €2,053 | +€445 | +27.7% |
| Taxes | 450/3 | €1,608 | €2,053 | +€445 | +27.7% |
| Other amounts payable | 47/48 | €29,824 | €39,023 | +€9,199 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,910 | €2,441 | -€470 | -16.1% |
| Other operating charges | 640/8 | €252 | - | -€252 | |
| Gross operating margin | 9900 | -€10,392 | -€10,156 | +€236 | +2.3% |
| Operating profit (loss) | 9901 | -€13,555 | -€12,597 | +€958 | +7.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €460 | €656 | +€196 | +42.5% |
| Recurring financial charges | 65 | €460 | €656 | +€196 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,015 | -€13,253 | +€762 | +5.4% |
| Income taxes | 67/77 | €358 | €357 | -€1 | -0.3% |
| Profit (loss) for the period | 9904 | -€14,373 | -€13,610 | +€763 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,373 | -€13,610 | +€763 | +5.3% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.