LC 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.
LC CONSULTING
Largest movements
- Receivables within one year +€28,048
up €28,048 (+16.8%), from €166,804 to €194,852
of which Other amounts receivable: +€28,785
- Tangible fixed assets -€16,925
down €16,925 (-19.9%), from €85,109 to €68,184
of which Furniture and vehicles: -€12,523
- Reserves +€36,600
up €36,600 (+119%), from €30,719 to €67,319
- Profit (loss) carried forward -€24,272
down €24,272 (-15.3%), from €158,566 to €134,294
- Debts after one year -€11,907
down €11,907 (-30.3%), from €39,310 to €27,403
- Short-term financial debts +€11,732
up €11,732 (+4,378%), from €268 to €12,000
- Tax, wage and social debts -€3,730
down €3,730 (-20.9%), from €17,855 to €14,124
- Taxes +€7,854
up €7,854 (+46.7%), from €16,808 to €24,662
- Gross operating margin -€5,322
down €5,322 (-5.0%), from €105,991 to €100,669
- Financial income +€2,934
up €2,934 (+42.4%), from €6,916 to €9,850
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 | €265,769 | €274,762 | +€8,992 | +3.4% |
| Fixed assets | 21/28 | €85,109 | €68,184 | -€16,925 | -19.9% |
| Tangible fixed assets | 22/27 | €85,109 | €68,184 | -€16,925 | -19.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €61,948 | €49,425 | -€12,523 | -20.2% |
| Other tangible fixed assets | 26 | €23,161 | €18,759 | -€4,402 | -19.0% |
| Current assets | 29/58 | €180,661 | €206,578 | +€25,918 | +14.3% |
| Amounts receivable within one year | 40/41 | €166,804 | €194,852 | +€28,048 | +16.8% |
| Trade receivables | 40 | €14,369 | €13,632 | -€737 | -5.1% |
| Other amounts receivable | 41 | €152,435 | €181,220 | +€28,785 | +18.9% |
| Cash at bank and in hand | 54/58 | €13,293 | €11,145 | -€2,148 | -16.2% |
| Deferred charges and accrued income | 490/1 | €563 | €581 | +€18 | +3.1% |
| Total equity and liabilities | 10/49 | €265,769 | €274,762 | +€8,992 | +3.4% |
| Equity | 10/15 | €195,485 | €207,813 | +€12,328 | +6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €30,719 | €67,319 | +€36,600 | +119% |
| Distributable reserves | 133 | €30,719 | €67,319 | +€36,600 | +119% |
| Profit (loss) carried forward | 14 | €158,566 | €134,294 | -€24,272 | -15.3% |
| Amounts payable | 17/49 | €70,284 | €66,949 | -€3,335 | -4.7% |
| Amounts payable after more than one year | 17 | €39,310 | €27,403 | -€11,907 | -30.3% |
| Financial debts | 170/4 | €39,310 | €27,403 | -€11,907 | -30.3% |
| Amounts payable within one year | 42/48 | €30,974 | €39,546 | +€8,572 | +27.7% |
| Current portion of amounts payable after more than one year | 42 | €11,464 | €11,907 | +€444 | +3.9% |
| Financial debts | 43 | €268 | €12,000 | +€11,732 | +4,378% |
| Credit institutions | 430/8 | €268 | €12,000 | +€11,732 | +4,378% |
| Trade debts | 44 | €1,388 | €1,514 | +€127 | +9.1% |
| Suppliers | 440/4 | €1,388 | €1,514 | +€127 | +9.1% |
| Taxes, remuneration and social security | 45 | €17,855 | €14,124 | -€3,730 | -20.9% |
| Taxes | 450/3 | €17,855 | €14,124 | -€3,730 | -20.9% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,873 | €20,728 | -€146 | -0.7% |
| Other operating charges | 640/8 | €1,099 | €963 | -€137 | -12.4% |
| Gross operating margin | 9900 | €105,991 | €100,669 | -€5,322 | -5.0% |
| Operating profit (loss) | 9901 | €84,019 | €78,979 | -€5,040 | -6.0% |
| Financial income | 75/76B | €6,916 | €9,850 | +€2,934 | +42.4% |
| Recurring financial income | 75 | €6,916 | €9,850 | +€2,934 | +42.4% |
| Financial charges | 65/66B | €2,983 | €2,553 | -€430 | -14.4% |
| Recurring financial charges | 65 | €2,983 | €2,553 | -€430 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €87,952 | €86,276 | -€1,676 | -1.9% |
| Income taxes | 67/77 | €16,808 | €24,662 | +€7,854 | +46.7% |
| Profit (loss) for the period | 9904 | €71,144 | €61,613 | -€9,531 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,144 | €61,613 | -€9,531 | -13.4% |
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 27 October 2026 via checked.be.