LFA 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.
LFA CONSULTING
Largest movements
- Cash +€30,814
up €30,814 (+196.3%), from €15,697 to €46,511
mainly Depreciation (+€20,735) and Receivables within one year (+€19,804)
- Tangible fixed assets -€24,401
down €24,401 (-66.0%), from €36,972 to €12,571
of which Furniture and vehicles: -€20,735
- Receivables within one year -€19,804
down €19,804 (-18.6%), from €106,218 to €86,414
of which Trade receivables: -€17,722
- Reserves +€13,381
up €13,381 (+41.5%), from €32,281 to €45,662
of which Distributable reserves: +€13,381
- Trade debts -€13,234
down €13,234 (-98.1%), from €13,487 to €252
- Debts after one year -€12,000
down €12,000 (-37.5%), from €32,000 to €20,000
- Other debts -€9,136
down €9,136 (-87.6%), from €10,425 to €1,289
- Tax, wage and social debts +€5,523
up €5,523 (+150.5%), from €3,669 to €9,192
- Gross operating margin +€11,735
up €11,735 (+32.8%), from €35,735 to €47,470
- Taxes +€3,561
up €3,561 (+72.4%), from €4,918 to €8,479
- Depreciation -€1,860
down €1,860 (-8.2%), from €22,594 to €20,735
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 | €158,975 | €145,576 | -€13,399 | -8.4% |
| Fixed assets | 21/28 | €36,972 | €12,571 | -€24,401 | -66.0% |
| Tangible fixed assets | 22/27 | €36,972 | €12,571 | -€24,401 | -66.0% |
| Plant, machinery and equipment | 23 | €3,666 | - | -€3,666 | |
| Furniture and vehicles | 24 | €33,306 | €12,571 | -€20,735 | -62.3% |
| Current assets | 29/58 | €122,003 | €133,005 | +€11,002 | +9.0% |
| Amounts receivable within one year | 40/41 | €106,218 | €86,414 | -€19,804 | -18.6% |
| Trade receivables | 40 | €104,136 | €86,414 | -€17,722 | -17.0% |
| Other amounts receivable | 41 | €2,082 | - | -€2,082 | |
| Cash at bank and in hand | 54/58 | €15,697 | €46,511 | +€30,814 | +196.3% |
| Deferred charges and accrued income | 490/1 | €88 | €80 | -€8 | -8.7% |
| Total equity and liabilities | 10/49 | €158,975 | €145,576 | -€13,399 | -8.4% |
| Equity | 10/15 | €84,973 | €98,354 | +€13,381 | +15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,281 | €45,662 | +€13,381 | +41.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,421 | €43,802 | +€13,381 | +44.0% |
| Profit (loss) carried forward | 14 | €46,492 | €46,492 | = | 0.0% |
| Amounts payable | 17/49 | €74,002 | €47,222 | -€26,780 | -36.2% |
| Amounts payable after more than one year | 17 | €32,000 | €20,000 | -€12,000 | -37.5% |
| Financial debts | 170/4 | €32,000 | €20,000 | -€12,000 | -37.5% |
| Amounts payable within one year | 42/48 | €42,002 | €27,222 | -€14,780 | -35.2% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,000 | = | 0.0% |
| Financial debts | 43 | €2,421 | €2,413 | -€8 | -0.3% |
| Credit institutions | 430/8 | €2,421 | €2,413 | -€8 | -0.3% |
| Trade debts | 44 | €13,487 | €252 | -€13,234 | -98.1% |
| Suppliers | 440/4 | €13,487 | €252 | -€13,234 | -98.1% |
| Advances received on contracts in progress | 46 | - | €2,075 | +€2,075 | |
| Taxes, remuneration and social security | 45 | €3,669 | €9,192 | +€5,523 | +150.5% |
| Taxes | 450/3 | €3,669 | €9,192 | +€5,523 | +150.5% |
| Other amounts payable | 47/48 | €10,425 | €1,289 | -€9,136 | -87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,594 | €20,735 | -€1,860 | -8.2% |
| Other operating charges | 640/8 | €1,251 | €1,464 | +€213 | +17.0% |
| Non-recurring operating charges | 66A | - | €3,666 | +€3,666 | |
| Gross operating margin | 9900 | €35,735 | €47,470 | +€11,735 | +32.8% |
| Operating profit (loss) | 9901 | €11,890 | €21,606 | +€9,716 | +81.7% |
| Financial income | 75/76B | €2,272 | €2,211 | -€61 | -2.7% |
| Recurring financial income | 75 | €2,272 | €2,211 | -€61 | -2.7% |
| Financial charges | 65/66B | €2,044 | €1,956 | -€88 | -4.3% |
| Recurring financial charges | 65 | €2,044 | €1,956 | -€88 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €12,118 | €21,861 | +€9,742 | +80.4% |
| Income taxes | 67/77 | €4,918 | €8,479 | +€3,561 | +72.4% |
| Profit (loss) for the period | 9904 | €7,200 | €13,381 | +€6,181 | +85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,200 | €13,381 | +€6,181 | +85.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.