LIRA 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.
LIRA CONSULTING
Largest movements
- Financial fixed assets +€250,000
new in 2025: €250,000
- Tangible fixed assets +€13,492
up €13,492 (+4.9%), from €272,918 to €286,409
of which Furniture and vehicles: +€13,492
- Receivables within one year -€10,999
down €10,999 (-31.7%), from €34,739 to €23,740
- Cash -€7,367
down €7,367 (-18.8%), from €39,153 to €31,786
mainly Investment in fixed assets (net) (-€266,807) and Contributions, distributions and other (-€150,000)
- Debts after one year +€140,447
new in 2025: €140,447
- Other debts +€122,228
up €122,228 (+168%), from €72,905 to €195,134
- Profit (loss) carried forward -€45,185
down €45,185 (-18.2%), from €248,325 to €203,140
- Current portion of long-term debt +€25,106
new in 2025: €25,106
- Gross operating margin +€73,741
up €73,741 (+90.1%), from €81,819 to €155,560
- Taxes +€18,715
up €18,715 (+108%), from €17,278 to €35,992
- Depreciation +€3,315
new in 2025: €3,315
- Financial charges +€1,817
up €1,817 (+29.9%), from €6,075 to €7,892
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 | €346,810 | €592,112 | +€245,302 | +70.7% |
| Fixed assets | 21/28 | €272,918 | €536,409 | +€263,492 | +96.5% |
| Tangible fixed assets | 22/27 | €272,918 | €286,409 | +€13,492 | +4.9% |
| Land and buildings | 22 | €272,918 | €272,918 | = | 0.0% |
| Furniture and vehicles | 24 | - | €13,492 | +€13,492 | |
| Financial fixed assets | 28 | - | €250,000 | +€250,000 | |
| Current assets | 29/58 | €73,892 | €55,703 | -€18,189 | -24.6% |
| Amounts receivable within one year | 40/41 | €34,739 | €23,740 | -€10,999 | -31.7% |
| Trade receivables | 40 | €34,739 | €23,740 | -€10,999 | -31.7% |
| Cash at bank and in hand | 54/58 | €39,153 | €31,786 | -€7,367 | -18.8% |
| Deferred charges and accrued income | 490/1 | - | €176 | +€176 | |
| Total equity and liabilities | 10/49 | €346,810 | €592,112 | +€245,302 | +70.7% |
| Equity | 10/15 | €251,325 | €206,140 | -€45,185 | -18.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,325 | €203,140 | -€45,185 | -18.2% |
| Amounts payable | 17/49 | €95,484 | €385,972 | +€290,487 | +304% |
| Amounts payable after more than one year | 17 | - | €140,447 | +€140,447 | |
| Financial debts | 170/4 | - | €140,447 | +€140,447 | |
| Amounts payable within one year | 42/48 | €95,484 | €245,399 | +€149,914 | +157% |
| Current portion of amounts payable after more than one year | 42 | - | €25,106 | +€25,106 | |
| Trade debts | 44 | €1,930 | €4,763 | +€2,833 | +147% |
| Suppliers | 440/4 | €1,930 | €4,763 | +€2,833 | +147% |
| Taxes, remuneration and social security | 45 | €20,650 | €20,397 | -€253 | -1.2% |
| Taxes | 450/3 | €18,465 | €20,397 | +€1,931 | +10.5% |
| Remuneration and social security | 454/9 | €2,184 | €0 | -€2,184 | -100% |
| Other amounts payable | 47/48 | €72,905 | €195,134 | +€122,228 | +168% |
| Accrued charges and deferred income | 492/3 | - | €126 | +€126 | |
| Remuneration, social security and pensions | 62 | €1,920 | €1,920 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,315 | +€3,315 | |
| Other operating charges | 640/8 | €620 | €1,626 | +€1,005 | +162% |
| Gross operating margin | 9900 | €81,819 | €155,560 | +€73,741 | +90.1% |
| Operating profit (loss) | 9901 | €79,278 | €148,699 | +€69,421 | +87.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €6,075 | €7,892 | +€1,817 | +29.9% |
| Recurring financial charges | 65 | €6,075 | €7,892 | +€1,817 | +29.9% |
| Profit (loss) for the period before taxes | 9903 | €73,204 | €140,807 | +€67,604 | +92.4% |
| Income taxes | 67/77 | €17,278 | €35,992 | +€18,715 | +108% |
| Profit (loss) for the period | 9904 | €55,926 | €104,815 | +€48,889 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,926 | €104,815 | +€48,889 | +87.4% |
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 28 October 2026 via checked.be.