LGA Consult: 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.
LGA Consult
Largest movements
- Cash +€67,422
up €67,422 (+57.3%), from €117,591 to €185,013
mainly Other debts (+€89,433) and Net result for the year (+€27,160)
- Receivables within one year -€21,841
down €21,841 (-100%), from €21,841 to €0
- Other debts +€89,433
up €89,433 (+192%), from €46,609 to €136,042
- Profit (loss) carried forward -€43,428
down €43,428 (-62.1%), from €69,895 to €26,467
- Tax, wage and social debts -€3,437
down €3,437 (-16.3%), from €21,045 to €17,608
- Trade debts +€2,376
up €2,376 (+158%), from €1,503 to €3,879
- Gross operating margin +€7,150
up €7,150 (+22.5%), from €31,750 to €38,900
- Financial charges +€3,130
up €3,130 (+415%), from €753 to €3,883
- Taxes +€627
up €627 (+9.5%), from €6,592 to €7,219
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 | €140,551 | €185,496 | +€44,944 | +32.0% |
| Fixed assets | 21/28 | €1,120 | €482 | -€637 | -56.9% |
| Tangible fixed assets | 22/27 | €1,120 | €482 | -€637 | -56.9% |
| Furniture and vehicles | 24 | €1,120 | €482 | -€637 | -56.9% |
| Current assets | 29/58 | €139,432 | €185,013 | +€45,582 | +32.7% |
| Amounts receivable within one year | 40/41 | €21,841 | €0 | -€21,841 | -100% |
| Trade receivables | 40 | €21,841 | €0 | -€21,841 | -100% |
| Cash at bank and in hand | 54/58 | €117,591 | €185,013 | +€67,422 | +57.3% |
| Total equity and liabilities | 10/49 | €140,551 | €185,496 | +€44,944 | +32.0% |
| Equity | 10/15 | €71,395 | €27,967 | -€43,428 | -60.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,895 | €26,467 | -€43,428 | -62.1% |
| Amounts payable | 17/49 | €69,157 | €157,529 | +€88,372 | +128% |
| Amounts payable within one year | 42/48 | €69,157 | €157,529 | +€88,372 | +128% |
| Trade debts | 44 | €1,503 | €3,879 | +€2,376 | +158% |
| Suppliers | 440/4 | €1,503 | €3,879 | +€2,376 | +158% |
| Taxes, remuneration and social security | 45 | €21,045 | €17,608 | -€3,437 | -16.3% |
| Taxes | 450/3 | €21,045 | €17,608 | -€3,437 | -16.3% |
| Other amounts payable | 47/48 | €46,609 | €136,042 | +€89,433 | +192% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €915 | €637 | -€278 | -30.3% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €31,750 | €38,900 | +€7,150 | +22.5% |
| Operating profit (loss) | 9901 | €30,835 | €38,262 | +€7,428 | +24.1% |
| Financial income | 75/76B | €93 | €0 | -€93 | -100% |
| Recurring financial income | 75 | €93 | €0 | -€93 | -100% |
| Financial charges | 65/66B | €753 | €3,883 | +€3,130 | +415% |
| Recurring financial charges | 65 | €753 | €3,883 | +€3,130 | +415% |
| Profit (loss) for the period before taxes | 9903 | €30,174 | €34,379 | +€4,205 | +13.9% |
| Income taxes | 67/77 | €6,592 | €7,219 | +€627 | +9.5% |
| Profit (loss) for the period | 9904 | €23,582 | €27,160 | +€3,578 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,582 | €27,160 | +€3,578 | +15.2% |
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 19 October 2026 via checked.be.