LC Consultancy: 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.
LC Consultancy
Largest movements
- Cash -€175,883
down €175,883 (-92.5%), from €190,126 to €14,243
mainly Investment in fixed assets (net) (-€117,500) and Other debts (-€98,813)
- Financial fixed assets +€117,500
up €117,500 (+78,333%), from €150 to €117,650
- Tangible fixed assets -€21,911
down €21,911 (-22.8%), from €96,258 to €74,347
of which Furniture and vehicles: -€18,978
- Receivables within one year +€15,994
up €15,994 (+102%), from €15,749 to €31,743
of which Trade receivables: +€14,427
- Other debts -€98,813
down €98,813 (-92.1%), from €107,320 to €8,507
- Tax, wage and social debts -€30,186
down €30,186 (-79.1%), from €38,153 to €7,967
- Reserves +€27,309
up €27,309 (+34.0%), from €80,325 to €107,634
- Debts after one year +€20,494
up €20,494 (+37.8%), from €54,195 to €74,689
- Current portion of long-term debt +€15,314
up €15,314 (+104%), from €14,694 to €30,008
- Depreciation +€9,904
up €9,904 (+82.5%), from €12,007 to €21,911
- Gross operating margin -€7,877
down €7,877 (-10.8%), from €73,043 to €65,166
- Taxes -€2,067
down €2,067 (-16.5%), from €12,549 to €10,482
- Financial charges +€1,895
up €1,895 (+72.2%), from €2,626 to €4,520
- Other operating charges -€891
down €891 (-48.6%), from €1,834 to €943
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 | €302,896 | €238,168 | -€64,728 | -21.4% |
| Fixed assets | 21/28 | €96,408 | €191,997 | +€95,589 | +99.2% |
| Tangible fixed assets | 22/27 | €96,258 | €74,347 | -€21,911 | -22.8% |
| Land and buildings | 22 | €779 | €406 | -€373 | -47.9% |
| Plant, machinery and equipment | 23 | €12,478 | €9,918 | -€2,560 | -20.5% |
| Furniture and vehicles | 24 | €83,001 | €64,023 | -€18,978 | -22.9% |
| Financial fixed assets | 28 | €150 | €117,650 | +€117,500 | +78,333% |
| Current assets | 29/58 | €206,488 | €46,171 | -€160,317 | -77.6% |
| Amounts receivable within one year | 40/41 | €15,749 | €31,743 | +€15,994 | +102% |
| Trade receivables | 40 | €15,749 | €30,176 | +€14,427 | +91.6% |
| Other amounts receivable | 41 | €0 | €1,566 | +€1,566 | |
| Cash at bank and in hand | 54/58 | €190,126 | €14,243 | -€175,883 | -92.5% |
| Deferred charges and accrued income | 490/1 | €613 | €185 | -€428 | -69.8% |
| Total equity and liabilities | 10/49 | €302,896 | €238,168 | -€64,728 | -21.4% |
| Equity | 10/15 | €85,325 | €112,634 | +€27,309 | +32.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €80,325 | €107,634 | +€27,309 | +34.0% |
| Distributable reserves | 133 | €80,325 | €107,634 | +€27,309 | +34.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €217,571 | €125,534 | -€92,037 | -42.3% |
| Amounts payable after more than one year | 17 | €54,195 | €74,689 | +€20,494 | +37.8% |
| Financial debts | 170/4 | €54,195 | €74,689 | +€20,494 | +37.8% |
| Amounts payable within one year | 42/48 | €163,376 | €50,845 | -€112,531 | -68.9% |
| Current portion of amounts payable after more than one year | 42 | €14,694 | €30,008 | +€15,314 | +104% |
| Trade debts | 44 | €3,209 | €4,362 | +€1,154 | +36.0% |
| Suppliers | 440/4 | €3,209 | €4,362 | +€1,154 | +36.0% |
| Taxes, remuneration and social security | 45 | €38,153 | €7,967 | -€30,186 | -79.1% |
| Taxes | 450/3 | €38,153 | €7,967 | -€30,186 | -79.1% |
| Other amounts payable | 47/48 | €107,320 | €8,507 | -€98,813 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,007 | €21,911 | +€9,904 | +82.5% |
| Other operating charges | 640/8 | €1,834 | €943 | -€891 | -48.6% |
| Gross operating margin | 9900 | €73,043 | €65,166 | -€7,877 | -10.8% |
| Operating profit (loss) | 9901 | €59,202 | €42,312 | -€16,890 | -28.5% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €2,626 | €4,520 | +€1,895 | +72.2% |
| Recurring financial charges | 65 | €2,626 | €4,520 | +€1,895 | +72.2% |
| Profit (loss) for the period before taxes | 9903 | €56,576 | €37,791 | -€18,785 | -33.2% |
| Income taxes | 67/77 | €12,549 | €10,482 | -€2,067 | -16.5% |
| Profit (loss) for the period | 9904 | €44,027 | €27,309 | -€16,718 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,027 | €27,309 | -€16,718 | -38.0% |
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 25 October 2026 via checked.be.