LIA 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.
LIA Consult
Largest movements
- Receivables within one year +€8,258
up €8,258 (+78.5%), from €10,515 to €18,773
of which Other amounts receivable: +€10,000
- Tangible fixed assets -€3,982
no longer reported in 2025 (was €3,982)
- Cash +€603
up €603 (+15.5%), from €3,887 to €4,490
mainly Net result for the year (+€4,203) and Investment in fixed assets (net) (+€3,982)
- Profit (loss) carried forward +€4,203
up €4,203 (+52.0%), from -€8,078 to -€3,874
- Current portion of long-term debt -€3,446
no longer reported in 2025 (was €3,446)
- Trade debts +€1,678
up €1,678 (+300%), from €559 to €2,237
- Accrued charges and deferred income +€1,500
new in 2025: €1,500
- Tax, wage and social debts +€944
up €944 (+27.0%), from €3,502 to €4,446
- Gross operating margin -€11,140
down €11,140 (-64.8%), from €17,189 to €6,049
- Staff costs -€2,755
down €2,755 (-91.7%), from €3,004 to €249
- Depreciation -€1,549
no longer reported in 2025 (was €1,549)
- Other operating charges -€1,348
no longer reported in 2025 (was €1,348)
- Taxes -€1,174
down €1,174 (-43.4%), from €2,704 to €1,530
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 | €18,384 | €23,263 | +€4,880 | +26.5% |
| Fixed assets | 21/28 | €3,982 | - | -€3,982 | |
| Tangible fixed assets | 22/27 | €3,982 | - | -€3,982 | |
| Furniture and vehicles | 24 | €3,982 | - | -€3,982 | |
| Current assets | 29/58 | €14,402 | €23,263 | +€8,861 | +61.5% |
| Amounts receivable within one year | 40/41 | €10,515 | €18,773 | +€8,258 | +78.5% |
| Trade receivables | 40 | €10,514 | €8,773 | -€1,742 | -16.6% |
| Other amounts receivable | 41 | €0 | €10,000 | +€10,000 | +2,777,778% |
| Cash at bank and in hand | 54/58 | €3,887 | €4,490 | +€603 | +15.5% |
| Total equity and liabilities | 10/49 | €18,384 | €23,263 | +€4,880 | +26.5% |
| Equity | 10/15 | €10,522 | €14,726 | +€4,203 | +39.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,078 | -€3,874 | +€4,203 | +52.0% |
| Amounts payable | 17/49 | €7,861 | €8,538 | +€676 | +8.6% |
| Amounts payable within one year | 42/48 | €7,861 | €7,038 | -€824 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €3,446 | - | -€3,446 | |
| Trade debts | 44 | €559 | €2,237 | +€1,678 | +300% |
| Suppliers | 440/4 | €559 | €2,237 | +€1,678 | +300% |
| Taxes, remuneration and social security | 45 | €3,502 | €4,446 | +€944 | +27.0% |
| Taxes | 450/3 | €3,502 | €4,446 | +€944 | +27.0% |
| Other amounts payable | 47/48 | €354 | €354 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Remuneration, social security and pensions | 62 | €3,004 | €249 | -€2,755 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,549 | - | -€1,549 | |
| Other operating charges | 640/8 | €1,348 | - | -€1,348 | |
| Gross operating margin | 9900 | €17,189 | €6,049 | -€11,140 | -64.8% |
| Operating profit (loss) | 9901 | €11,288 | €5,800 | -€5,488 | -48.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €314 | €66 | -€248 | -78.9% |
| Recurring financial charges | 65 | €314 | €66 | -€248 | -78.9% |
| Profit (loss) for the period before taxes | 9903 | €10,974 | €5,734 | -€5,240 | -47.8% |
| Income taxes | 67/77 | €2,704 | €1,530 | -€1,174 | -43.4% |
| Profit (loss) for the period | 9904 | €8,270 | €4,203 | -€4,067 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,270 | €4,203 | -€4,067 | -49.2% |
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 16 October 2026 via checked.be.