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
- Cash +€62,501
up €62,501 (+375%), from €16,686 to €79,187
mainly Net result for the year (+€49,605) and Tax, wage and social debts (+€10,631)
- Formation expenses -€2,254
no longer reported in 2025 (was €2,254)
- Reserves +€48,805
up €48,805 (+309%), from €15,780 to €64,585
- Tax, wage and social debts +€10,631
up €10,631 (+108%), from €9,821 to €20,452
of which Taxes: +€8,381
- Other debts +€1,834
up €1,834 (+328%), from €560 to €2,394
- Trade debts -€1,274
no longer reported in 2025 (was €1,274)
- Gross operating margin +€43,208
up €43,208 (+204%), from €21,143 to €64,351
- Taxes +€8,256
up €8,256 (+199%), from €4,145 to €12,401
- Depreciation +€1,846
up €1,846 (+451%), from €409 to €2,254
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 | €30,436 | €90,682 | +€60,246 | +198% |
| Formation expenses | 20 | €2,254 | - | -€2,254 | |
| Current assets | 29/58 | €28,181 | €90,682 | +€62,501 | +222% |
| Amounts receivable within one year | 40/41 | €11,495 | €11,495 | = | 0.0% |
| Trade receivables | 40 | €11,495 | €11,495 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,686 | €79,187 | +€62,501 | +375% |
| Total equity and liabilities | 10/49 | €30,436 | €90,682 | +€60,246 | +198% |
| Equity | 10/15 | €18,780 | €67,585 | +€48,805 | +260% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,780 | €64,585 | +€48,805 | +309% |
| Distributable reserves | 133 | €15,780 | €64,585 | +€48,805 | +309% |
| Amounts payable | 17/49 | €11,655 | €23,096 | +€11,441 | +98.2% |
| Amounts payable within one year | 42/48 | €11,655 | €22,846 | +€11,191 | +96.0% |
| Trade debts | 44 | €1,274 | - | -€1,274 | |
| Suppliers | 440/4 | €1,274 | - | -€1,274 | |
| Taxes, remuneration and social security | 45 | €9,821 | €20,452 | +€10,631 | +108% |
| Taxes | 450/3 | €9,821 | €18,202 | +€8,381 | +85.3% |
| Remuneration and social security | 454/9 | - | €2,250 | +€2,250 | |
| Other amounts payable | 47/48 | €560 | €2,394 | +€1,834 | +328% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409 | €2,254 | +€1,846 | +451% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €21,143 | €64,351 | +€43,208 | +204% |
| Operating profit (loss) | 9901 | €20,734 | €62,034 | +€41,301 | +199% |
| Financial charges | 65/66B | €8 | €28 | +€20 | +233% |
| Recurring financial charges | 65 | €8 | €28 | +€20 | +233% |
| Profit (loss) for the period before taxes | 9903 | €20,725 | €62,006 | +€41,281 | +199% |
| Income taxes | 67/77 | €4,145 | €12,401 | +€8,256 | +199% |
| Profit (loss) for the period | 9904 | €16,580 | €49,605 | +€33,025 | +199% |
| Profit (loss) for the period to be appropriated | 9905 | €16,580 | €49,605 | +€33,025 | +199% |
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 17 October 2026 via checked.be.