LC Management & 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 Management & Consulting
Largest movements
- Cash +€14,348
up €14,348 (+45.2%), from €31,716 to €46,064
mainly Net result for the year (+€33,779) and Trade debts (+€5,570)
- Intangible fixed assets +€12,290
new in 2025: €12,290
- Tangible fixed assets +€5,571
up €5,571 (+556%), from €1,002 to €6,573
of which Other tangible fixed assets: +€5,956
- Receivables within one year +€4,663
up €4,663 (+30.1%), from €15,511 to €20,174
of which Trade receivables: +€4,800
- Reserves +€32,920
up €32,920 (+136%), from €24,273 to €57,194
- Trade debts +€5,570
up €5,570 (+257%), from €2,164 to €7,734
- Tax, wage and social debts -€1,820
down €1,820 (-11.2%), from €16,273 to €14,454
of which Taxes: -€1,820
- Other debts -€981
down €981 (-44.5%), from €2,206 to €1,224
- Gross operating margin +€13,835
up €13,835 (+43.1%), from €32,132 to €45,968
- Taxes +€2,307
up €2,307 (+34.2%), from €6,744 to €9,051
- Depreciation +€1,991
up €1,991 (+1,312%), from €152 to €2,142
- Other operating charges +€721
up €721 (+697%), from €103 to €825
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 | €50,167 | €86,423 | +€36,256 | +72.3% |
| Fixed assets | 21/28 | €1,002 | €18,863 | +€17,861 | +1,783% |
| Intangible fixed assets | 21 | - | €12,290 | +€12,290 | |
| Tangible fixed assets | 22/27 | €1,002 | €6,573 | +€5,571 | +556% |
| Furniture and vehicles | 24 | €1,002 | €617 | -€384 | -38.4% |
| Other tangible fixed assets | 26 | - | €5,956 | +€5,956 | |
| Current assets | 29/58 | €49,166 | €67,560 | +€18,395 | +37.4% |
| Amounts receivable within one year | 40/41 | €15,511 | €20,174 | +€4,663 | +30.1% |
| Trade receivables | 40 | €15,374 | €20,174 | +€4,800 | +31.2% |
| Other amounts receivable | 41 | €137 | €0 | -€137 | -100% |
| Cash at bank and in hand | 54/58 | €31,716 | €46,064 | +€14,348 | +45.2% |
| Deferred charges and accrued income | 490/1 | €1,939 | €1,323 | -€617 | -31.8% |
| Total equity and liabilities | 10/49 | €50,167 | €86,423 | +€36,256 | +72.3% |
| Equity | 10/15 | €29,273 | €62,194 | +€32,920 | +112% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €24,273 | €57,194 | +€32,920 | +136% |
| Distributable reserves | 133 | €24,273 | €57,194 | +€32,920 | +136% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,894 | €24,230 | +€3,336 | +16.0% |
| Amounts payable within one year | 42/48 | €20,643 | €23,412 | +€2,769 | +13.4% |
| Trade debts | 44 | €2,164 | €7,734 | +€5,570 | +257% |
| Suppliers | 440/4 | €2,164 | €7,734 | +€5,570 | +257% |
| Taxes, remuneration and social security | 45 | €16,273 | €14,454 | -€1,820 | -11.2% |
| Taxes | 450/3 | €13,998 | €12,179 | -€1,820 | -13.0% |
| Remuneration and social security | 454/9 | €2,275 | €2,275 | = | 0.0% |
| Other amounts payable | 47/48 | €2,206 | €1,224 | -€981 | -44.5% |
| Accrued charges and deferred income | 492/3 | €251 | €818 | +€567 | +226% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152 | €2,142 | +€1,991 | +1,312% |
| Other operating charges | 640/8 | €103 | €825 | +€721 | +697% |
| Gross operating margin | 9900 | €32,132 | €45,968 | +€13,835 | +43.1% |
| Operating profit (loss) | 9901 | €31,877 | €43,001 | +€11,123 | +34.9% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €27 | €174 | +€147 | +546% |
| Recurring financial charges | 65 | €27 | €174 | +€147 | +546% |
| Profit (loss) for the period before taxes | 9903 | €31,850 | €42,830 | +€10,980 | +34.5% |
| Income taxes | 67/77 | €6,744 | €9,051 | +€2,307 | +34.2% |
| Profit (loss) for the period | 9904 | €25,106 | €33,779 | +€8,673 | +34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,106 | €33,779 | +€8,673 | +34.5% |
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 24 October 2026 via checked.be.