LR 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.
LR CONSULTING
Largest movements
- Receivables within one year -€5,464
down €5,464 (-18.9%), from €28,898 to €23,434
of which Trade receivables: -€8,034
- Other debts +€30,000
new in 2025: €30,000
- Debts after one year -€26,853
down €26,853 (-15.2%), from €177,113 to €150,260
- Profit (loss) carried forward -€22,653
down €22,653 (-15.4%), from €147,359 to €124,706
- Trade debts +€9,161
up €9,161 (+215%), from €4,257 to €13,418
- Gross operating margin -€14,155
down €14,155 (-13.6%), from €104,235 to €90,080
- Taxes -€9,706
down €9,706 (-35.6%), from €27,244 to €17,538
- Depreciation +€2,589
up €2,589 (+10.9%), from €23,822 to €26,412
- Financial income -€1,885
no longer reported in 2025 (was €1,885)
- Financial charges +€1,676
up €1,676 (+45.1%), from €3,718 to €5,394
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 | €458,567 | €449,312 | -€9,256 | -2.0% |
| Fixed assets | 21/28 | €361,757 | €357,621 | -€4,136 | -1.1% |
| Tangible fixed assets | 22/27 | €361,757 | €357,621 | -€4,136 | -1.1% |
| Land and buildings | 22 | €335,418 | €320,718 | -€14,700 | -4.4% |
| Furniture and vehicles | 24 | €2,966 | €7,833 | +€4,866 | +164% |
| Other tangible fixed assets | 26 | €23,373 | €29,071 | +€5,698 | +24.4% |
| Current assets | 29/58 | €96,810 | €91,690 | -€5,120 | -5.3% |
| Amounts receivable within one year | 40/41 | €28,898 | €23,434 | -€5,464 | -18.9% |
| Trade receivables | 40 | €24,006 | €15,972 | -€8,034 | -33.5% |
| Other amounts receivable | 41 | €4,891 | €7,462 | +€2,571 | +52.6% |
| Cash at bank and in hand | 54/58 | €67,668 | €68,011 | +€344 | +0.5% |
| Deferred charges and accrued income | 490/1 | €245 | €245 | = | 0.0% |
| Total equity and liabilities | 10/49 | €458,567 | €449,312 | -€9,256 | -2.0% |
| Equity | 10/15 | €237,620 | €214,967 | -€22,653 | -9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,661 | €71,661 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €69,801 | €69,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,359 | €124,706 | -€22,653 | -15.4% |
| Amounts payable | 17/49 | €220,947 | €234,344 | +€13,397 | +6.1% |
| Amounts payable after more than one year | 17 | €177,113 | €150,260 | -€26,853 | -15.2% |
| Financial debts | 170/4 | €177,113 | €150,260 | -€26,853 | -15.2% |
| Amounts payable within one year | 42/48 | €43,833 | €84,084 | +€40,250 | +91.8% |
| Current portion of amounts payable after more than one year | 42 | €25,995 | €26,853 | +€858 | +3.3% |
| Trade debts | 44 | €4,257 | €13,418 | +€9,161 | +215% |
| Suppliers | 440/4 | €4,257 | €13,418 | +€9,161 | +215% |
| Taxes, remuneration and social security | 45 | €13,582 | €13,813 | +€231 | +1.7% |
| Taxes | 450/3 | €13,582 | €13,813 | +€231 | +1.7% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,822 | €26,412 | +€2,589 | +10.9% |
| Other operating charges | 640/8 | €7,821 | €6,545 | -€1,275 | -16.3% |
| Gross operating margin | 9900 | €104,235 | €90,080 | -€14,155 | -13.6% |
| Operating profit (loss) | 9901 | €72,592 | €57,123 | -€15,469 | -21.3% |
| Financial income | 75/76B | €1,885 | - | -€1,885 | |
| Recurring financial income | 75 | €1,885 | - | -€1,885 | |
| Financial charges | 65/66B | €3,718 | €5,394 | +€1,676 | +45.1% |
| Recurring financial charges | 65 | €3,718 | €5,394 | +€1,676 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | €70,759 | €51,729 | -€19,030 | -26.9% |
| Income taxes | 67/77 | €27,244 | €17,538 | -€9,706 | -35.6% |
| Profit (loss) for the period | 9904 | €43,515 | €34,192 | -€9,324 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,515 | €34,192 | -€9,324 | -21.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.