LR CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets +€2,856
up €2,856 (+84.8%), from €3,367 to €6,223
- Cash -€566
down €566 (-42.9%), from €1,318 to €752
mainly Investment in fixed assets (net) (-€4,300) and Tax, wage and social debts (-€250)
- Trade debts +€993
up €993 (+99.4%), from €999 to €1,992
- Profit (loss) carried forward +€957
up €957 (+24.0%), from €3,992 to €4,949
- Accrued charges and deferred income +€400
new in 2025: €400
- Other debts +€290
up €290 (+97.3%), from €298 to €588
- Tax, wage and social debts -€250
down €250 (-21.6%), from €1,157 to €907
- Depreciation +€573
up €573 (+65.8%), from €871 to €1,444
- Gross operating margin -€246
down €246 (-6.8%), from €3,614 to €3,368
- Taxes -€125
down €125 (-24.2%), from €516 to €391
- Financial charges +€102
up €102 (+137.8%), from €74 to €176
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 | €8,446 | €10,836 | +€2,390 | +28.3% |
| Fixed assets | 21/28 | €3,367 | €6,223 | +€2,856 | +84.8% |
| Tangible fixed assets | 22/27 | €3,367 | €6,223 | +€2,856 | +84.8% |
| Other tangible fixed assets | 26 | €3,367 | €6,223 | +€2,856 | +84.8% |
| Current assets | 29/58 | €5,079 | €4,613 | -€466 | -9.2% |
| Amounts receivable within one year | 40/41 | €3,761 | €3,861 | +€100 | +2.7% |
| Trade receivables | 40 | €3,663 | €2,930 | -€733 | -20.0% |
| Other amounts receivable | 41 | €98 | €931 | +€833 | +850.0% |
| Cash at bank and in hand | 54/58 | €1,318 | €752 | -€566 | -42.9% |
| Total equity and liabilities | 10/49 | €8,446 | €10,836 | +€2,390 | +28.3% |
| Equity | 10/15 | €5,992 | €6,949 | +€957 | +16.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,992 | €4,949 | +€957 | +24.0% |
| Amounts payable | 17/49 | €2,454 | €3,887 | +€1,433 | +58.4% |
| Amounts payable within one year | 42/48 | €2,454 | €3,487 | +€1,033 | +42.1% |
| Trade debts | 44 | €999 | €1,992 | +€993 | +99.4% |
| Suppliers | 440/4 | €999 | €1,992 | +€993 | +99.4% |
| Taxes, remuneration and social security | 45 | €1,157 | €907 | -€250 | -21.6% |
| Taxes | 450/3 | €1,157 | €907 | -€250 | -21.6% |
| Other amounts payable | 47/48 | €298 | €588 | +€290 | +97.3% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €871 | €1,444 | +€573 | +65.8% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €3,614 | €3,368 | -€246 | -6.8% |
| Operating profit (loss) | 9901 | €2,356 | €1,524 | -€832 | -35.3% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €74 | €176 | +€102 | +137.8% |
| Recurring financial charges | 65 | €74 | €176 | +€102 | +137.8% |
| Profit (loss) for the period before taxes | 9903 | €2,306 | €1,348 | -€958 | -41.5% |
| Income taxes | 67/77 | €516 | €391 | -€125 | -24.2% |
| Profit (loss) for the period | 9904 | €1,790 | €957 | -€833 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,790 | €957 | -€833 | -46.5% |
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 9 October 2026 via checked.be.