LIA 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.
LIA CONSULTING
Largest movements
- Tangible fixed assets +€47,507
up €47,507 (+251%), from €18,920 to €66,427
of which Furniture and vehicles: +€45,606
- Cash -€14,145
down €14,145 (-42.8%), from €33,032 to €18,887
mainly Investment in fixed assets (net) (-€52,739) and Receivables within one year (-€8,904)
- Receivables within one year +€8,904
up €8,904 (+33.0%), from €26,948 to €35,852
of which Trade receivables: +€5,000
- Deferred charges and accrued income +€1,459
up €1,459 (+293%), from €497 to €1,956
- Reserves +€30,303
up €30,303 (+243%), from €12,487 to €42,790
- Other debts +€11,410
up €11,410 (+23.0%), from €49,555 to €60,965
- Tax, wage and social debts +€1,904
up €1,904 (+19.3%), from €9,875 to €11,779
- Gross operating margin +€19,448
up €19,448 (+65.2%), from €29,838 to €49,286
- Taxes +€4,742
up €4,742 (+68.0%), from €6,969 to €11,710
- Depreciation +€2,099
up €2,099 (+67.0%), from €3,133 to €5,233
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 | €79,398 | €123,123 | +€43,724 | +55.1% |
| Fixed assets | 21/28 | €18,920 | €66,427 | +€47,507 | +251% |
| Tangible fixed assets | 22/27 | €18,920 | €66,427 | +€47,507 | +251% |
| Plant, machinery and equipment | 23 | €731 | €3,918 | +€3,188 | +436% |
| Furniture and vehicles | 24 | €12,071 | €57,677 | +€45,606 | +378% |
| Other tangible fixed assets | 26 | €6,119 | €4,832 | -€1,287 | -21.0% |
| Current assets | 29/58 | €60,478 | €56,696 | -€3,782 | -6.3% |
| Amounts receivable within one year | 40/41 | €26,948 | €35,852 | +€8,904 | +33.0% |
| Trade receivables | 40 | €25,000 | €30,000 | +€5,000 | +20.0% |
| Other amounts receivable | 41 | €1,948 | €5,852 | +€3,904 | +200% |
| Cash at bank and in hand | 54/58 | €33,032 | €18,887 | -€14,145 | -42.8% |
| Deferred charges and accrued income | 490/1 | €497 | €1,956 | +€1,459 | +293% |
| Total equity and liabilities | 10/49 | €79,398 | €123,123 | +€43,724 | +55.1% |
| Equity | 10/15 | €18,687 | €48,990 | +€30,303 | +162% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,487 | €42,790 | +€30,303 | +243% |
| Distributable reserves | 133 | €12,487 | €42,790 | +€30,303 | +243% |
| Amounts payable | 17/49 | €60,711 | €74,133 | +€13,421 | +22.1% |
| Amounts payable within one year | 42/48 | €60,693 | €74,133 | +€13,440 | +22.1% |
| Trade debts | 44 | €1,262 | €1,389 | +€127 | +10.0% |
| Suppliers | 440/4 | €1,262 | €1,389 | +€127 | +10.0% |
| Taxes, remuneration and social security | 45 | €9,875 | €11,779 | +€1,904 | +19.3% |
| Taxes | 450/3 | €9,875 | €11,779 | +€1,904 | +19.3% |
| Other amounts payable | 47/48 | €49,555 | €60,965 | +€11,410 | +23.0% |
| Accrued charges and deferred income | 492/3 | €19 | - | -€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,133 | €5,233 | +€2,099 | +67.0% |
| Other operating charges | 640/8 | €1,072 | €964 | -€108 | -10.1% |
| Gross operating margin | 9900 | €29,838 | €49,286 | +€19,448 | +65.2% |
| Operating profit (loss) | 9901 | €25,632 | €43,090 | +€17,458 | +68.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,033 | €1,077 | +€44 | +4.2% |
| Recurring financial charges | 65 | €1,033 | €1,077 | +€44 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €24,599 | €42,013 | +€17,415 | +70.8% |
| Income taxes | 67/77 | €6,969 | €11,710 | +€4,742 | +68.0% |
| Profit (loss) for the period | 9904 | €17,630 | €30,303 | +€12,673 | +71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,630 | €30,303 | +€12,673 | +71.9% |
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 22 October 2026 via checked.be.