Lam Segers Consult: what changed
What changed
Lam Segers Consult
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€17,416
2024 · €17,839-€423
Equity
€76,064
2024 · €58,648+€17,416
Cash
€97,441
2024 · €93,335+€4,106
Balance sheet total
€121,533
2024 · €120,233+€1,300
Largest movements
Assets
- Tangible fixed assets -€7,350
down €7,350 (-44.5%), from €16,515 to €9,165
of which Furniture and vehicles: -€8,219
- Receivables within one year +€4,543
up €4,543 (+43.8%), from €10,371 to €14,914
of which Other amounts receivable: +€2,648
- Cash +€4,106
up €4,106 (+4.4%), from €93,335 to €97,441
mainly Net result for the year (+€17,416) and Depreciation (+€8,245)
Equity and liabilities
- Reserves +€17,416
up €17,416 (+31.0%), from €56,148 to €73,564
- Tax, wage and social debts -€11,576
down €11,576 (-45.3%), from €25,559 to €13,983
of which Taxes: -€8,997
- Debts after one year -€5,271
down €5,271 (-27.4%), from €19,217 to €13,947
Income statement
- Gross operating margin -€773
down €773 (-2.2%), from €35,848 to €35,075
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€17,839
Gross operating margin
-€773
Depreciation
-€26
Other operating charges
-€24
Financial income
+€0
Financial charges
+€243
Taxes
+€158
Result 2025
€17,416
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€10,099
Investment
-€895
Financing
-€5,098
Cash 2024
€93,335
From operations (derived)
+€10,099
Net result for the year
+€17,416
Depreciation
+€8,245
Receivables within one year
-€4,543
Deferred charges and accrued income
-€1
Trade debts
+€1,126
Tax, wage and social debts
-€11,576
Other debts
+€317
Accrued charges and deferred income
-€885
Investment (derived)
-€895
Investment in fixed assets (net)
-€895
Financing
-€5,098
Debts after one year
-€5,271
Current portion of long-term debt
+€173
Cash 2025
€97,441
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,233 | €121,533 | +€1,300 | +1.1% |
| Fixed assets | 21/28 | €16,515 | €9,165 | -€7,350 | -44.5% |
| Tangible fixed assets | 22/27 | €16,515 | €9,165 | -€7,350 | -44.5% |
| Plant, machinery and equipment | 23 | - | €869 | +€869 | |
| Furniture and vehicles | 24 | €16,515 | €8,296 | -€8,219 | -49.8% |
| Current assets | 29/58 | €103,719 | €112,368 | +€8,649 | +8.3% |
| Amounts receivable within one year | 40/41 | €10,371 | €14,914 | +€4,543 | +43.8% |
| Trade receivables | 40 | €10,371 | €12,266 | +€1,894 | +18.3% |
| Other amounts receivable | 41 | - | €2,648 | +€2,648 | |
| Cash at bank and in hand | 54/58 | €93,335 | €97,441 | +€4,106 | +4.4% |
| Deferred charges and accrued income | 490/1 | €12 | €13 | +€1 | +4.5% |
| Total equity and liabilities | 10/49 | €120,233 | €121,533 | +€1,300 | +1.1% |
| Equity | 10/15 | €58,648 | €76,064 | +€17,416 | +29.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €56,148 | €73,564 | +€17,416 | +31.0% |
| Distributable reserves | 133 | €56,148 | €73,564 | +€17,416 | +31.0% |
| Amounts payable | 17/49 | €61,586 | €45,469 | -€16,116 | -26.2% |
| Amounts payable after more than one year | 17 | €19,217 | €13,947 | -€5,271 | -27.4% |
| Financial debts | 170/4 | €19,217 | €13,947 | -€5,271 | -27.4% |
| Amounts payable within one year | 42/48 | €39,413 | €29,451 | -€9,961 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €5,098 | €5,271 | +€173 | +3.4% |
| Trade debts | 44 | €1,152 | €2,278 | +€1,126 | +97.7% |
| Suppliers | 440/4 | €1,152 | €2,278 | +€1,126 | +97.7% |
| Taxes, remuneration and social security | 45 | €25,559 | €13,983 | -€11,576 | -45.3% |
| Taxes | 450/3 | €22,979 | €13,983 | -€8,997 | -39.2% |
| Remuneration and social security | 454/9 | €2,579 | - | -€2,579 | |
| Other amounts payable | 47/48 | €7,604 | €7,921 | +€317 | +4.2% |
| Accrued charges and deferred income | 492/3 | €2,956 | €2,071 | -€885 | -29.9% |
| Non-recurring operating income | 76A | €2,912 | - | -€2,912 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,219 | €8,245 | +€26 | +0.3% |
| Other operating charges | 640/8 | €742 | €767 | +€24 | +3.3% |
| Gross operating margin | 9900 | €35,848 | €35,075 | -€773 | -2.2% |
| Operating profit (loss) | 9901 | €26,887 | €26,064 | -€823 | -3.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +500% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,400% |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,539 | €1,296 | -€243 | -15.8% |
| Recurring financial charges | 65 | €1,539 | €1,296 | -€243 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €25,348 | €24,768 | -€580 | -2.3% |
| Income taxes | 67/77 | €7,509 | €7,352 | -€158 | -2.1% |
| Profit (loss) for the period | 9904 | €17,839 | €17,416 | -€423 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,839 | €17,416 | -€423 | -2.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.