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
- Current investments -€95,000
down €95,000 (-63.3%), from €150,000 to €55,000
- Cash -€20,949
down €20,949 (-88.9%), from €23,552 to €2,603
mainly Contributions, distributions and other (-€200,504) and Tax, wage and social debts (-€18,248)
- Receivables within one year -€5,403
down €5,403 (-34.9%), from €15,503 to €10,100
of which Trade receivables: -€7,070
- Reserves -€147,883
no longer reported in 2025 (was €147,883)
- Other debts +€44,915
up €44,915 (+25,376%), from €177 to €45,092
- Tax, wage and social debts -€18,248
down €18,248 (-55.1%), from €33,089 to €14,841
- Gross operating margin +€20,725
up €20,725 (+43.1%), from €48,111 to €68,836
- Financial income -€3,841
down €3,841 (-92.9%), from €4,136 to €295
- Taxes +€3,413
up €3,413 (+31.0%), from €11,009 to €14,422
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 | €190,683 | €68,250 | -€122,433 | -64.2% |
| Fixed assets | 21/28 | €29 | - | -€29 | |
| Tangible fixed assets | 22/27 | €29 | - | -€29 | |
| Plant, machinery and equipment | 23 | €29 | - | -€29 | |
| Current assets | 29/58 | €190,654 | €68,250 | -€122,404 | -64.2% |
| Amounts receivable within one year | 40/41 | €15,503 | €10,100 | -€5,403 | -34.9% |
| Trade receivables | 40 | €15,503 | €8,433 | -€7,070 | -45.6% |
| Other amounts receivable | 41 | - | €1,667 | +€1,667 | |
| Current investments | 50/53 | €150,000 | €55,000 | -€95,000 | -63.3% |
| Cash at bank and in hand | 54/58 | €23,552 | €2,603 | -€20,949 | -88.9% |
| Deferred charges and accrued income | 490/1 | €1,599 | €547 | -€1,052 | -65.8% |
| Total equity and liabilities | 10/49 | €190,683 | €68,250 | -€122,433 | -64.2% |
| Equity | 10/15 | €155,383 | €7,500 | -€147,883 | -95.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €147,883 | - | -€147,883 | |
| Distributable reserves | 133 | €147,883 | - | -€147,883 | |
| Amounts payable | 17/49 | €35,300 | €60,750 | +€25,450 | +72.1% |
| Amounts payable within one year | 42/48 | €35,300 | €60,750 | +€25,450 | +72.1% |
| Trade debts | 44 | €2,034 | €817 | -€1,217 | -59.8% |
| Suppliers | 440/4 | €2,034 | €817 | -€1,217 | -59.8% |
| Taxes, remuneration and social security | 45 | €33,089 | €14,841 | -€18,248 | -55.1% |
| Taxes | 450/3 | €33,089 | €14,841 | -€18,248 | -55.1% |
| Other amounts payable | 47/48 | €177 | €45,092 | +€44,915 | +25,376% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €29 | -€351 | -92.4% |
| Other operating charges | 640/8 | €190 | €762 | +€572 | +301% |
| Gross operating margin | 9900 | €48,111 | €68,836 | +€20,725 | +43.1% |
| Operating profit (loss) | 9901 | €47,541 | €68,045 | +€20,504 | +43.1% |
| Financial income | 75/76B | €4,136 | €295 | -€3,841 | -92.9% |
| Recurring financial income | 75 | €4,136 | €295 | -€3,841 | -92.9% |
| Financial charges | 65/66B | €1,187 | €1,297 | +€110 | +9.3% |
| Recurring financial charges | 65 | €1,187 | €1,297 | +€110 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €50,490 | €67,043 | +€16,553 | +32.8% |
| Income taxes | 67/77 | €11,009 | €14,422 | +€3,413 | +31.0% |
| Profit (loss) for the period | 9904 | €39,481 | €52,621 | +€13,140 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,481 | €52,621 | +€13,140 | +33.3% |
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 13 October 2026 via checked.be.