LRD 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.
LRD Consulting
Largest movements
- Cash -€2,112
down €2,112 (-92.4%), from €2,287 to €175
mainly Receivables within one year (-€1,424) and Net result for the year (-€1,293)
- Receivables within one year +€1,424
up €1,424 (+198%), from €721 to €2,145
of which Trade receivables: +€1,222
- Tangible fixed assets -€270
down €270 (-71.9%), from €375 to €105
- Profit (loss) carried forward -€1,293
down €1,293 (-15.4%), from -€8,384 to -€9,677
- Other debts +€451
up €451 (+9.0%), from €5,000 to €5,451
- Trade debts -€122
down €122 (-3.8%), from €3,166 to €3,045
- Gross operating margin +€7,216
up €7,216 (+92.5%), from -€7,802 to -€587
- Depreciation +€105
up €105 (+63.9%), from €164 to €270
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 | €3,382 | €2,425 | -€957 | -28.3% |
| Fixed assets | 21/28 | €375 | €105 | -€270 | -71.9% |
| Tangible fixed assets | 22/27 | €375 | €105 | -€270 | -71.9% |
| Furniture and vehicles | 24 | €375 | €105 | -€270 | -71.9% |
| Current assets | 29/58 | €3,008 | €2,320 | -€688 | -22.9% |
| Amounts receivable within one year | 40/41 | €721 | €2,145 | +€1,424 | +198% |
| Trade receivables | 40 | €539 | €1,761 | +€1,222 | +227% |
| Other amounts receivable | 41 | €182 | €384 | +€202 | +111% |
| Cash at bank and in hand | 54/58 | €2,287 | €175 | -€2,112 | -92.4% |
| Total equity and liabilities | 10/49 | €3,382 | €2,425 | -€957 | -28.3% |
| Equity | 10/15 | -€4,784 | -€6,077 | -€1,293 | -27.0% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,384 | -€9,677 | -€1,293 | -15.4% |
| Amounts payable | 17/49 | €8,166 | €8,502 | +€336 | +4.1% |
| Amounts payable within one year | 42/48 | €8,166 | €8,502 | +€336 | +4.1% |
| Trade debts | 44 | €3,166 | €3,045 | -€122 | -3.8% |
| Suppliers | 440/4 | €3,166 | €3,045 | -€122 | -3.8% |
| Taxes, remuneration and social security | 45 | - | €6 | +€6 | |
| Taxes | 450/3 | - | €6 | +€6 | |
| Other amounts payable | 47/48 | €5,000 | €5,451 | +€451 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164 | €270 | +€105 | +63.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€7,802 | -€587 | +€7,216 | +92.5% |
| Operating profit (loss) | 9901 | -€8,354 | -€1,256 | +€7,098 | +85.0% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €30 | €45 | +€15 | +48.4% |
| Recurring financial charges | 65 | €30 | €45 | +€15 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,384 | -€1,293 | +€7,091 | +84.6% |
| Profit (loss) for the period | 9904 | -€8,384 | -€1,293 | +€7,091 | +84.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,384 | -€1,293 | +€7,091 | +84.6% |
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 15 October 2026 via checked.be.