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 +€68,006
up €68,006 (+57.3%), from €118,625 to €186,631
mainly Net result for the year (+€62,390) and Depreciation (+€4,627)
- Tangible fixed assets -€4,627
down €4,627 (-47.1%), from €9,816 to €5,189
- Profit (loss) carried forward +€62,390
up €62,390 (+48.9%), from €127,586 to €189,975
No income-statement line moved by more than 1% of the activity.
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 | €140,557 | €203,058 | +€62,501 | +44.5% |
| Fixed assets | 21/28 | €9,816 | €5,189 | -€4,627 | -47.1% |
| Tangible fixed assets | 22/27 | €9,816 | €5,189 | -€4,627 | -47.1% |
| Furniture and vehicles | 24 | €9,816 | €5,189 | -€4,627 | -47.1% |
| Current assets | 29/58 | €130,742 | €197,869 | +€67,128 | +51.3% |
| Amounts receivable within one year | 40/41 | €11,450 | €10,112 | -€1,338 | -11.7% |
| Trade receivables | 40 | €7,956 | €7,192 | -€764 | -9.6% |
| Other amounts receivable | 41 | €3,494 | €2,920 | -€574 | -16.4% |
| Cash at bank and in hand | 54/58 | €118,625 | €186,631 | +€68,006 | +57.3% |
| Deferred charges and accrued income | 490/1 | €666 | €1,126 | +€460 | +69.0% |
| Total equity and liabilities | 10/49 | €140,557 | €203,058 | +€62,501 | +44.5% |
| Equity | 10/15 | €128,086 | €190,475 | +€62,390 | +48.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | €500 | = | 0.0% |
| Issued capital | 100 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,586 | €189,975 | +€62,390 | +48.9% |
| Amounts payable | 17/49 | €12,472 | €12,583 | +€111 | +0.9% |
| Amounts payable within one year | 42/48 | €12,472 | €12,583 | +€111 | +0.9% |
| Trade debts | 44 | €1,624 | €1,862 | +€238 | +14.6% |
| Suppliers | 440/4 | €1,624 | €1,862 | +€238 | +14.6% |
| Taxes, remuneration and social security | 45 | €8,527 | €9,270 | +€743 | +8.7% |
| Taxes | 450/3 | €6,327 | €7,070 | +€743 | +11.7% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €2,320 | €1,451 | -€870 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,325 | €4,627 | +€302 | +7.0% |
| Other operating charges | 640/8 | €728 | €670 | -€59 | -8.1% |
| Gross operating margin | 9900 | €83,883 | €83,097 | -€785 | -0.9% |
| Operating profit (loss) | 9901 | €78,829 | €77,801 | -€1,028 | -1.3% |
| Financial income | 75/76B | €523 | €1,106 | +€582 | +111% |
| Recurring financial income | 75 | €523 | €1,106 | +€582 | +111% |
| Financial charges | 65/66B | €422 | €456 | +€34 | +8.1% |
| Recurring financial charges | 65 | €422 | €456 | +€34 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €78,930 | €78,450 | -€480 | -0.6% |
| Income taxes | 67/77 | €16,020 | €16,061 | +€41 | +0.3% |
| Profit (loss) for the period | 9904 | €62,911 | €62,390 | -€521 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,911 | €62,390 | -€521 | -0.8% |
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 18 October 2026 via checked.be.