L.C. 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.
"L.C. Consult"
Largest movements
- Cash +€23,216
up €23,216 (+527%), from €4,407 to €27,623
mainly Net result for the year (+€66,876) and Depreciation (+€17,010)
- Tangible fixed assets -€15,910
down €15,910 (-2.2%), from €732,573 to €716,663
of which Land and buildings: -€14,734
- Reserves +€66,875
up €66,875 (+51.8%), from €129,111 to €195,986
- Debts after one year -€24,290
down €24,290 (-4.1%), from €592,419 to €568,129
- Tax, wage and social debts -€18,085
down €18,085 (-69.0%), from €26,213 to €8,128
- Other debts -€10,647
down €10,647 (-87.5%), from €12,164 to €1,517
- Other operating charges -€57,911
down €57,911 (-92.3%), from €62,739 to €4,828
- Gross operating margin -€21,488
down €21,488 (-14.0%), from €153,534 to €132,046
- Financial charges +€11,492
up €11,492 (+101%), from €11,333 to €22,825
- Depreciation +€5,687
up €5,687 (+50.2%), from €11,323 to €17,010
- Taxes +€4,253
up €4,253 (+26.2%), from €16,254 to €20,507
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 | €790,585 | €802,470 | +€11,885 | +1.5% |
| Fixed assets | 21/28 | €732,573 | €716,663 | -€15,910 | -2.2% |
| Tangible fixed assets | 22/27 | €732,573 | €716,663 | -€15,910 | -2.2% |
| Land and buildings | 22 | €725,225 | €710,491 | -€14,734 | -2.0% |
| Plant, machinery and equipment | 23 | €186 | €103 | -€83 | -44.6% |
| Furniture and vehicles | 24 | €7,162 | €6,069 | -€1,093 | -15.3% |
| Current assets | 29/58 | €58,012 | €85,807 | +€27,795 | +47.9% |
| Amounts receivable within one year | 40/41 | €53,533 | €58,110 | +€4,577 | +8.5% |
| Trade receivables | 40 | €53,305 | €53,389 | +€84 | +0.2% |
| Other amounts receivable | 41 | €228 | €4,721 | +€4,493 | +1,971% |
| Cash at bank and in hand | 54/58 | €4,407 | €27,623 | +€23,216 | +527% |
| Deferred charges and accrued income | 490/1 | €72 | €74 | +€2 | +2.8% |
| Total equity and liabilities | 10/49 | €790,585 | €802,470 | +€11,885 | +1.5% |
| Equity | 10/15 | €131,111 | €197,986 | +€66,875 | +51.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €129,111 | €195,986 | +€66,875 | +51.8% |
| Distributable reserves | 133 | €129,111 | €195,986 | +€66,875 | +51.8% |
| Amounts payable | 17/49 | €659,474 | €604,484 | -€54,990 | -8.3% |
| Amounts payable after more than one year | 17 | €592,419 | €568,129 | -€24,290 | -4.1% |
| Financial debts | 170/4 | €592,419 | €568,129 | -€24,290 | -4.1% |
| Amounts payable within one year | 42/48 | €67,055 | €36,355 | -€30,700 | -45.8% |
| Current portion of amounts payable after more than one year | 42 | €26,024 | €24,291 | -€1,733 | -6.7% |
| Trade debts | 44 | €2,654 | €2,419 | -€235 | -8.9% |
| Suppliers | 440/4 | €2,654 | €2,419 | -€235 | -8.9% |
| Taxes, remuneration and social security | 45 | €26,213 | €8,128 | -€18,085 | -69.0% |
| Taxes | 450/3 | €26,213 | €8,128 | -€18,085 | -69.0% |
| Other amounts payable | 47/48 | €12,164 | €1,517 | -€10,647 | -87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,323 | €17,010 | +€5,687 | +50.2% |
| Other operating charges | 640/8 | €62,739 | €4,828 | -€57,911 | -92.3% |
| Gross operating margin | 9900 | €153,534 | €132,046 | -€21,488 | -14.0% |
| Operating profit (loss) | 9901 | €79,472 | €110,208 | +€30,736 | +38.7% |
| Financial charges | 65/66B | €11,333 | €22,825 | +€11,492 | +101% |
| Recurring financial charges | 65 | €11,333 | €22,825 | +€11,492 | +101% |
| Profit (loss) for the period before taxes | 9903 | €68,139 | €87,383 | +€19,244 | +28.2% |
| Income taxes | 67/77 | €16,254 | €20,507 | +€4,253 | +26.2% |
| Profit (loss) for the period | 9904 | €51,885 | €66,876 | +€14,991 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,885 | €66,876 | +€14,991 | +28.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.