LB Management 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.
LB Management Consulting
Largest movements
- Cash +€147,830
up €147,830 (+304%), from €48,653 to €196,484
mainly Net result for the year (+€119,513) and Tax, wage and social debts (+€33,114)
- Tangible fixed assets +€5,969
new in 2025: €5,969
- Reserves +€119,513
up €119,513 (+177%), from €67,430 to €186,943
- Tax, wage and social debts +€33,114
up €33,114 (+106%), from €31,364 to €64,479
- Gross operating margin +€70,298
up €70,298 (+82.8%), from €84,862 to €155,160
- Taxes +€16,443
up €16,443 (+97.3%), from €16,899 to €33,342
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 | €102,498 | €254,721 | +€152,223 | +149% |
| Fixed assets | 21/28 | - | €5,969 | +€5,969 | |
| Tangible fixed assets | 22/27 | - | €5,969 | +€5,969 | |
| Furniture and vehicles | 24 | - | €5,969 | +€5,969 | |
| Current assets | 29/58 | €102,498 | €248,752 | +€146,254 | +143% |
| Amounts receivable within one year | 40/41 | €53,845 | €52,268 | -€1,577 | -2.9% |
| Trade receivables | 40 | €48,400 | €25,784 | -€22,616 | -46.7% |
| Other amounts receivable | 41 | €5,445 | €26,485 | +€21,040 | +386% |
| Cash at bank and in hand | 54/58 | €48,653 | €196,484 | +€147,830 | +304% |
| Total equity and liabilities | 10/49 | €102,498 | €254,721 | +€152,223 | +149% |
| Equity | 10/15 | €70,430 | €189,943 | +€119,513 | +170% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €67,430 | €186,943 | +€119,513 | +177% |
| Distributable reserves | 133 | €67,430 | €186,943 | +€119,513 | +177% |
| Amounts payable | 17/49 | €32,068 | €64,778 | +€32,710 | +102% |
| Amounts payable within one year | 42/48 | €32,068 | €64,778 | +€32,710 | +102% |
| Trade debts | 44 | €704 | €299 | -€405 | -57.5% |
| Suppliers | 440/4 | €704 | €299 | -€405 | -57.5% |
| Taxes, remuneration and social security | 45 | €31,364 | €64,479 | +€33,114 | +106% |
| Taxes | 450/3 | €31,364 | €64,479 | +€33,114 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,194 | +€1,194 | |
| Other operating charges | 640/8 | €387 | €633 | +€246 | +63.5% |
| Gross operating margin | 9900 | €84,862 | €155,160 | +€70,298 | +82.8% |
| Operating profit (loss) | 9901 | €84,474 | €153,333 | +€68,858 | +81.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €145 | €477 | +€332 | +228% |
| Recurring financial charges | 65 | €145 | €477 | +€332 | +228% |
| Profit (loss) for the period before taxes | 9903 | €84,329 | €152,855 | +€68,526 | +81.3% |
| Income taxes | 67/77 | €16,899 | €33,342 | +€16,443 | +97.3% |
| Profit (loss) for the period | 9904 | €67,430 | €119,513 | +€52,083 | +77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €67,430 | €119,513 | +€52,083 | +77.2% |
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.