L-M 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-M CONSULT
Largest movements
- Receivables within one year +€8,753
up €8,753 (+108%), from €8,140 to €16,893
of which Trade receivables: +€6,253
- Profit (loss) carried forward +€26,077
up €26,077 (+36.8%), from -€70,786 to -€44,709
- Other debts -€23,200
down €23,200 (-14.7%), from €157,732 to €134,532
- Advances received +€8,300
new in 2025: €8,300
- Gross operating margin +€27,769
up €27,769, from -€830 to €26,939
- Other operating charges +€861
new in 2025: €861
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 | €233,290 | €242,183 | +€8,893 | +3.8% |
| Fixed assets | 21/28 | €225,150 | €225,150 | = | 0.0% |
| Tangible fixed assets | 22/27 | €225,000 | €225,000 | = | 0.0% |
| Land and buildings | 22 | €225,000 | €225,000 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €8,140 | €17,033 | +€8,893 | +109% |
| Amounts receivable within one year | 40/41 | €8,140 | €16,893 | +€8,753 | +108% |
| Trade receivables | 40 | €8,107 | €14,360 | +€6,253 | +77.1% |
| Other amounts receivable | 41 | €33 | €2,533 | +€2,500 | +7,590% |
| Cash at bank and in hand | 54/58 | - | €140 | +€140 | |
| Total equity and liabilities | 10/49 | €233,290 | €242,183 | +€8,893 | +3.8% |
| Equity | 10/15 | -€20,384 | €5,693 | +€26,077 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €29,980 | €29,980 | = | 0.0% |
| Reserves | 13 | €1,822 | €1,822 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,822 | €1,822 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,822 | €1,822 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,786 | -€44,709 | +€26,077 | +36.8% |
| Amounts payable | 17/49 | €253,674 | €236,490 | -€17,184 | -6.8% |
| Amounts payable after more than one year | 17 | €25,807 | €25,807 | = | 0.0% |
| Financial debts | 170/4 | €25,807 | €25,807 | = | 0.0% |
| Amounts payable within one year | 42/48 | €227,867 | €210,683 | -€17,184 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €51,043 | €51,043 | = | 0.0% |
| Trade debts | 44 | €19,092 | €16,808 | -€2,284 | -12.0% |
| Suppliers | 440/4 | €19,092 | €16,808 | -€2,284 | -12.0% |
| Advances received on contracts in progress | 46 | - | €8,300 | +€8,300 | |
| Other amounts payable | 47/48 | €157,732 | €134,532 | -€23,200 | -14.7% |
| Other operating charges | 640/8 | - | €861 | +€861 | |
| Gross operating margin | 9900 | -€830 | €26,939 | +€27,769 | |
| Operating profit (loss) | 9901 | -€830 | €26,077 | +€26,907 | |
| Financial charges | 65/66B | €260 | - | -€260 | |
| Recurring financial charges | 65 | €260 | - | -€260 | |
| Profit (loss) for the period before taxes | 9903 | -€1,090 | €26,077 | +€27,168 | |
| Profit (loss) for the period | 9904 | -€1,090 | €26,077 | +€27,168 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,090 | €26,077 | +€27,168 |
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 19 October 2026 via checked.be.