LOFMA 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.
LOFMA Consulting
Largest movements
- Receivables after one year +€55,000
up €55,000 (+28.2%), from €195,000 to €250,000
- Cash -€24,559
down €24,559 (-38.9%), from €63,090 to €38,532
mainly Receivables after one year (-€55,000) and Current investments (-€22,484)
- Current investments +€22,484
up €22,484 (+88.0%), from €25,559 to €48,044
- Tangible fixed assets +€7,263
up €7,263 (+101%), from €7,227 to €14,490
- Reserves +€67,000
up €67,000 (+26.4%), from €254,120 to €321,120
of which Distributable reserves: +€67,000
- Tax, wage and social debts -€6,009
down €6,009 (-31.8%), from €18,898 to €12,889
- Gross operating margin +€8,454
up €8,454 (+10.2%), from €82,541 to €90,995
- Financial income +€4,144
up €4,144 (+109%), from €3,803 to €7,946
- Taxes +€3,528
up €3,528 (+15.3%), from €23,091 to €26,619
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 | €316,178 | €377,142 | +€60,964 | +19.3% |
| Fixed assets | 21/28 | €7,227 | €14,490 | +€7,263 | +101% |
| Tangible fixed assets | 22/27 | €7,227 | €14,490 | +€7,263 | +101% |
| Furniture and vehicles | 24 | €7,227 | €14,490 | +€7,263 | +101% |
| Current assets | 29/58 | €308,952 | €362,652 | +€53,701 | +17.4% |
| Amounts receivable after more than one year | 29 | €195,000 | €250,000 | +€55,000 | +28.2% |
| Trade receivables | 290 | €195,000 | €250,000 | +€55,000 | +28.2% |
| Amounts receivable within one year | 40/41 | €23,497 | €24,338 | +€841 | +3.6% |
| Trade receivables | 40 | €21,563 | €19,029 | -€2,534 | -11.8% |
| Other amounts receivable | 41 | €1,934 | €5,309 | +€3,376 | +175% |
| Current investments | 50/53 | €25,559 | €48,044 | +€22,484 | +88.0% |
| Cash at bank and in hand | 54/58 | €63,090 | €38,532 | -€24,559 | -38.9% |
| Deferred charges and accrued income | 490/1 | €1,805 | €1,739 | -€66 | -3.7% |
| Total equity and liabilities | 10/49 | €316,178 | €377,142 | +€60,964 | +19.3% |
| Equity | 10/15 | €294,779 | €362,382 | +€67,602 | +22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €254,120 | €321,120 | +€67,000 | +26.4% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €253,500 | €320,500 | +€67,000 | +26.4% |
| Profit (loss) carried forward | 14 | €34,459 | €35,062 | +€602 | +1.7% |
| Amounts payable | 17/49 | €21,399 | €14,761 | -€6,638 | -31.0% |
| Amounts payable within one year | 42/48 | €21,399 | €14,761 | -€6,638 | -31.0% |
| Trade debts | 44 | €1,535 | €1,872 | +€337 | +22.0% |
| Suppliers | 440/4 | €1,535 | €1,872 | +€337 | +22.0% |
| Taxes, remuneration and social security | 45 | €18,898 | €12,889 | -€6,009 | -31.8% |
| Taxes | 450/3 | €18,898 | €12,889 | -€6,009 | -31.8% |
| Other amounts payable | 47/48 | €966 | - | -€966 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,939 | €2,724 | +€785 | +40.5% |
| Other operating charges | 640/8 | €1,421 | €1,523 | +€103 | +7.2% |
| Gross operating margin | 9900 | €82,541 | €90,995 | +€8,454 | +10.2% |
| Operating profit (loss) | 9901 | €79,181 | €86,747 | +€7,566 | +9.6% |
| Financial income | 75/76B | €3,803 | €7,946 | +€4,144 | +109% |
| Recurring financial income | 75 | €3,803 | €7,946 | +€4,144 | +109% |
| Financial charges | 65/66B | €669 | €472 | -€197 | -29.4% |
| Recurring financial charges | 65 | €669 | €472 | -€197 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €82,315 | €94,222 | +€11,907 | +14.5% |
| Income taxes | 67/77 | €23,091 | €26,619 | +€3,528 | +15.3% |
| Profit (loss) for the period | 9904 | €59,224 | €67,602 | +€8,379 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,224 | €67,602 | +€8,379 | +14.1% |
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 24 October 2026 via checked.be.