LZ 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.
LZ Consulting
Largest movements
- Cash +€24,699
up €24,699 (+16.5%), from €150,031 to €174,730
mainly Net result for the year (+€26,680) and Depreciation (+€15,794)
- Tangible fixed assets -€11,136
down €11,136 (-22.3%), from €50,019 to €38,884
of which Furniture and vehicles: -€10,152
- Reserves +€26,675
up €26,675 (+14.8%), from €180,020 to €206,695
- Tax, wage and social debts -€15,026
down €15,026 (-77.5%), from €19,391 to €4,366
- Gross operating margin -€23,691
down €23,691 (-29.6%), from €79,915 to €56,224
- Taxes -€4,717
down €4,717 (-26.6%), from €17,726 to €13,009
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 | €204,212 | €216,103 | +€11,891 | +5.8% |
| Fixed assets | 21/28 | €50,019 | €38,884 | -€11,136 | -22.3% |
| Tangible fixed assets | 22/27 | €50,019 | €38,884 | -€11,136 | -22.3% |
| Plant, machinery and equipment | 23 | €2,325 | €1,342 | -€983 | -42.3% |
| Furniture and vehicles | 24 | €47,694 | €37,542 | -€10,152 | -21.3% |
| Current assets | 29/58 | €154,193 | €177,219 | +€23,026 | +14.9% |
| Amounts receivable within one year | 40/41 | €3,882 | €2,181 | -€1,702 | -43.8% |
| Trade receivables | 40 | €3,882 | €190 | -€3,692 | -95.1% |
| Other amounts receivable | 41 | - | €1,991 | +€1,991 | |
| Cash at bank and in hand | 54/58 | €150,031 | €174,730 | +€24,699 | +16.5% |
| Deferred charges and accrued income | 490/1 | €280 | €309 | +€29 | +10.3% |
| Total equity and liabilities | 10/49 | €204,212 | €216,103 | +€11,891 | +5.8% |
| Equity | 10/15 | €180,630 | €207,311 | +€26,680 | +14.8% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €180,020 | €206,695 | +€26,675 | +14.8% |
| Distributable reserves | 133 | €180,020 | €206,695 | +€26,675 | +14.8% |
| Profit (loss) carried forward | 14 | €410 | €416 | +€5 | +1.3% |
| Amounts payable | 17/49 | €23,582 | €8,792 | -€14,790 | -62.7% |
| Amounts payable within one year | 42/48 | €23,582 | €8,792 | -€14,790 | -62.7% |
| Trade debts | 44 | €597 | - | -€597 | |
| Suppliers | 440/4 | €597 | - | -€597 | |
| Taxes, remuneration and social security | 45 | €19,391 | €4,366 | -€15,026 | -77.5% |
| Taxes | 450/3 | €19,391 | €4,366 | -€15,026 | -77.5% |
| Other amounts payable | 47/48 | €3,594 | €4,427 | +€832 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,716 | €15,794 | +€78 | +0.5% |
| Other operating charges | 640/8 | €62 | €449 | +€387 | +625% |
| Non-recurring operating charges | 66A | €156 | - | -€156 | |
| Gross operating margin | 9900 | €79,915 | €56,224 | -€23,691 | -29.6% |
| Operating profit (loss) | 9901 | €63,981 | €39,981 | -€23,999 | -37.5% |
| Financial charges | 65/66B | €169 | €292 | +€123 | +73.0% |
| Recurring financial charges | 65 | €169 | €70 | -€99 | -58.6% |
| Non-recurring financial charges | 66B | - | €222 | +€222 | |
| Profit (loss) for the period before taxes | 9903 | €63,812 | €39,690 | -€24,123 | -37.8% |
| Income taxes | 67/77 | €17,726 | €13,009 | -€4,717 | -26.6% |
| Profit (loss) for the period | 9904 | €46,086 | €26,680 | -€19,406 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,086 | €26,680 | -€19,406 | -42.1% |
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 24 October 2026 via checked.be.