LR CONSEIL: what changed
Two fiscal 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.
LR CONSEIL
Largest movements
- Cash +€13,032
up €13,032 (+31.8%), from €40,938 to €53,970
mainly Net result for the year (+€23,978) and Depreciation (+€740)
- Reserves +€23,978
up €23,978 (+118.3%), from €20,274 to €44,251
- Tax, wage and social debts -€7,770
down €7,770 (-46.7%), from €16,647 to €8,877
- Other debts -€2,507
down €2,507 (-98.9%), from €2,535 to €28
- Trade debts -€709
down €709 (-84.4%), from €841 to €132
- Gross operating margin +€5,546
up €5,546 (+19.5%), from €28,430 to €33,976
- Taxes +€1,550
up €1,550 (+19.6%), from €7,920 to €9,470
- Depreciation +€526
up €526 (+245.6%), from €214 to €740
- Other operating charges -€387
no longer reported in 2025 (was €387)
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.
Cash bridge derived
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 | €43,296 | €56,287 | +€12,991 | +30.0% |
| Fixed assets | 21/28 | €2,294 | €2,179 | -€115 | -5.0% |
| Tangible fixed assets | 22/27 | €2,294 | €2,179 | -€115 | -5.0% |
| Furniture and vehicles | 24 | €2,294 | €2,179 | -€115 | -5.0% |
| Current assets | 29/58 | €41,002 | €54,108 | +€13,105 | +32.0% |
| Cash at bank and in hand | 54/58 | €40,938 | €53,970 | +€13,032 | +31.8% |
| Deferred charges and accrued income | 490/1 | €64 | €138 | +€74 | +115.5% |
| Total equity and liabilities | 10/49 | €43,296 | €56,287 | +€12,991 | +30.0% |
| Equity | 10/15 | €23,274 | €47,251 | +€23,978 | +103.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,274 | €44,251 | +€23,978 | +118.3% |
| Distributable reserves | 133 | €20,274 | €44,251 | +€23,978 | +118.3% |
| Amounts payable | 17/49 | €20,023 | €9,036 | -€10,987 | -54.9% |
| Amounts payable within one year | 42/48 | €20,023 | €9,036 | -€10,987 | -54.9% |
| Trade debts | 44 | €841 | €132 | -€709 | -84.4% |
| Suppliers | 440/4 | €841 | €132 | -€709 | -84.4% |
| Taxes, remuneration and social security | 45 | €16,647 | €8,877 | -€7,770 | -46.7% |
| Taxes | 450/3 | €16,647 | €8,877 | -€7,770 | -46.7% |
| Other amounts payable | 47/48 | €2,535 | €28 | -€2,507 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €214 | €740 | +€526 | +245.6% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €28,430 | €33,976 | +€5,546 | +19.5% |
| Operating profit (loss) | 9901 | €27,829 | €33,236 | +€5,407 | +19.4% |
| Financial income | 75/76B | €67 | €252 | +€185 | +275.0% |
| Recurring financial income | 75 | €67 | €252 | +€185 | +275.0% |
| Financial charges | 65/66B | €46 | €40 | -€6 | -12.3% |
| Recurring financial charges | 65 | €46 | €40 | -€6 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €27,850 | €33,448 | +€5,598 | +20.1% |
| Income taxes | 67/77 | €7,920 | €9,470 | +€1,550 | +19.6% |
| Profit (loss) for the period | 9904 | €19,930 | €23,978 | +€4,048 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,930 | €23,978 | +€4,048 | +20.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.