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 +€70,853
up €70,853 (+163%), from €43,584 to €114,437
of which Other amounts receivable: +€69,500
- Cash -€27,612
down €27,612 (-65.3%), from €42,278 to €14,666
mainly Receivables within one year (-€70,853) and Other debts (-€60,000)
- Tangible fixed assets -€4,716
down €4,716 (-18.7%), from €25,176 to €20,460
of which Furniture and vehicles: -€3,255
- Profit (loss) carried forward +€85,815
up €85,815 (+129%), from €66,735 to €152,550
- Other debts -€60,000
down €60,000 (-100%), from €60,000 to €0
- Tax, wage and social debts +€12,748
up €12,748 (+94.8%), from €13,443 to €26,191
- Gross operating margin +€21,843
up €21,843 (+21.5%), from €101,702 to €123,545
- Taxes +€7,523
up €7,523 (+29.5%), from €25,480 to €33,003
- Financial income +€2,713
up €2,713 (+409%), from €663 to €3,376
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 | €160,903 | €199,428 | +€38,525 | +23.9% |
| Fixed assets | 21/28 | €75,041 | €70,325 | -€4,716 | -6.3% |
| Tangible fixed assets | 22/27 | €25,176 | €20,460 | -€4,716 | -18.7% |
| Land and buildings | 22 | €8,355 | €6,894 | -€1,462 | -17.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €16,821 | €13,566 | -€3,255 | -19.3% |
| Financial fixed assets | 28 | €49,866 | €49,866 | = | 0.0% |
| Current assets | 29/58 | €85,862 | €129,103 | +€43,241 | +50.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €43,584 | €114,437 | +€70,853 | +163% |
| Trade receivables | 40 | €15,125 | €16,478 | +€1,353 | +8.9% |
| Other amounts receivable | 41 | €28,459 | €97,959 | +€69,500 | +244% |
| Cash at bank and in hand | 54/58 | €42,278 | €14,666 | -€27,612 | -65.3% |
| Total equity and liabilities | 10/49 | €160,903 | €199,428 | +€38,525 | +23.9% |
| Equity | 10/15 | €85,335 | €171,150 | +€85,815 | +101% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,735 | €152,550 | +€85,815 | +129% |
| Amounts payable | 17/49 | €75,568 | €28,278 | -€47,291 | -62.6% |
| Amounts payable within one year | 42/48 | €74,968 | €28,278 | -€46,691 | -62.3% |
| Trade debts | 44 | €1,526 | €2,087 | +€561 | +36.8% |
| Suppliers | 440/4 | €1,526 | €2,087 | +€561 | +36.8% |
| Taxes, remuneration and social security | 45 | €13,443 | €26,191 | +€12,748 | +94.8% |
| Taxes | 450/3 | €13,443 | €26,191 | +€12,748 | +94.8% |
| Other amounts payable | 47/48 | €60,000 | €0 | -€60,000 | -100% |
| Accrued charges and deferred income | 492/3 | €600 | €0 | -€600 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,710 | €7,456 | +€746 | +11.1% |
| Other operating charges | 640/8 | €254 | €535 | +€281 | +111% |
| Gross operating margin | 9900 | €101,702 | €123,545 | +€21,843 | +21.5% |
| Operating profit (loss) | 9901 | €94,738 | €115,553 | +€20,816 | +22.0% |
| Financial income | 75/76B | €663 | €3,376 | +€2,713 | +409% |
| Recurring financial income | 75 | €663 | €3,376 | +€2,713 | +409% |
| Financial charges | 65/66B | €91 | €111 | +€20 | +22.0% |
| Recurring financial charges | 65 | €91 | €111 | +€20 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €95,310 | €118,818 | +€23,509 | +24.7% |
| Income taxes | 67/77 | €25,480 | €33,003 | +€7,523 | +29.5% |
| Profit (loss) for the period | 9904 | €69,830 | €85,815 | +€15,986 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €69,830 | €85,815 | +€15,986 | +22.9% |
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 16 October 2026 via checked.be.