LR Conseils: 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.
LR Conseils
Largest movements
- Current investments -€325,000
down €325,000 (-100%), from €325,000 to €0
- Cash +€313,204
up €313,204 (+511%), from €61,291 to €374,496
mainly Current investments (+€325,000) and Net result for the year (+€141,301)
- Receivables after one year -€51,627
down €51,627 (-37.2%), from €138,698 to €87,071
- Reserves -€110,319
down €110,319 (-20.4%), from €540,690 to €430,371
- Tax, wage and social debts +€20,260
new in 2025: €20,260
- Short-term financial debts +€15,193
new in 2025: €15,193
- Gross operating margin +€27,334
up €27,334 (+20.4%), from €134,156 to €161,490
- Taxes +€8,646
up €8,646 (+19.9%), from €43,488 to €52,134
- Financial income +€2,071
up €2,071 (+6.4%), from €32,517 to €34,588
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 | €546,440 | €476,144 | -€70,296 | -12.9% |
| Fixed assets | 21/28 | €13,227 | €14,178 | +€951 | +7.2% |
| Tangible fixed assets | 22/27 | €0 | €951 | +€951 | |
| Furniture and vehicles | 24 | €0 | €951 | +€951 | |
| Financial fixed assets | 28 | €13,227 | €13,227 | = | 0.0% |
| Current assets | 29/58 | €533,213 | €461,967 | -€71,247 | -13.4% |
| Amounts receivable after more than one year | 29 | €138,698 | €87,071 | -€51,627 | -37.2% |
| Trade receivables | 290 | €138,698 | €87,071 | -€51,627 | -37.2% |
| Amounts receivable within one year | 40/41 | €3,411 | €400 | -€3,011 | -88.3% |
| Trade receivables | 40 | €400 | €400 | = | 0.0% |
| Other amounts receivable | 41 | €3,011 | €0 | -€3,011 | -100% |
| Current investments | 50/53 | €325,000 | €0 | -€325,000 | -100% |
| Cash at bank and in hand | 54/58 | €61,291 | €374,496 | +€313,204 | +511% |
| Deferred charges and accrued income | 490/1 | €4,813 | €0 | -€4,813 | -100% |
| Total equity and liabilities | 10/49 | €546,440 | €476,144 | -€70,296 | -12.9% |
| Equity | 10/15 | €544,190 | €433,871 | -€110,319 | -20.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €540,690 | €430,371 | -€110,319 | -20.4% |
| Distributable reserves | 133 | €540,690 | €430,371 | -€110,319 | -20.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €2,250 | €42,273 | +€40,023 | +1,779% |
| Amounts payable within one year | 42/48 | €2,250 | €39,385 | +€37,135 | +1,650% |
| Financial debts | 43 | - | €15,193 | +€15,193 | |
| Credit institutions | 430/8 | - | €15,193 | +€15,193 | |
| Trade debts | 44 | €2,250 | €3,932 | +€1,682 | +74.8% |
| Suppliers | 440/4 | €2,250 | €3,932 | +€1,682 | +74.8% |
| Taxes, remuneration and social security | 45 | - | €20,260 | +€20,260 | |
| Taxes | 450/3 | - | €20,260 | +€20,260 | |
| Accrued charges and deferred income | 492/3 | - | €2,888 | +€2,888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €341 | €278 | -€63 | -18.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €134,156 | €161,490 | +€27,334 | +20.4% |
| Operating profit (loss) | 9901 | €133,431 | €160,825 | +€27,394 | +20.5% |
| Financial income | 75/76B | €32,517 | €34,588 | +€2,071 | +6.4% |
| Recurring financial income | 75 | €32,517 | €34,588 | +€2,071 | +6.4% |
| Financial charges | 65/66B | €1,059 | €1,978 | +€920 | +86.9% |
| Recurring financial charges | 65 | €1,059 | €1,978 | +€920 | +86.9% |
| Profit (loss) for the period before taxes | 9903 | €164,889 | €193,435 | +€28,545 | +17.3% |
| Income taxes | 67/77 | €43,488 | €52,134 | +€8,646 | +19.9% |
| Profit (loss) for the period | 9904 | €121,402 | €141,301 | +€19,899 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €121,402 | €141,301 | +€19,899 | +16.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.