LCA 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.
LCA CONSULTING
Largest movements
- Cash +€443,119
up €443,119 (+426%), from €104,018 to €547,137
mainly Current investments (+€302,969) and Net result for the year (+€111,581)
- Current investments -€302,969
no longer reported in 2025 (was €302,969)
- Receivables within one year -€16,274
down €16,274 (-29.6%), from €55,025 to €38,751
of which Other amounts receivable: -€11,904
- Reserves +€111,580
up €111,580 (+24.7%), from €451,759 to €563,339
- Gross operating margin -€1,777
down €1,777 (-1.1%), from €164,657 to €162,880
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 | €470,598 | €587,129 | +€116,531 | +24.8% |
| Fixed assets | 21/28 | €3,680 | €1,064 | -€2,616 | -71.1% |
| Tangible fixed assets | 22/27 | €3,680 | €1,064 | -€2,616 | -71.1% |
| Furniture and vehicles | 24 | €3,680 | €1,064 | -€2,616 | -71.1% |
| Current assets | 29/58 | €466,918 | €586,065 | +€119,147 | +25.5% |
| Amounts receivable within one year | 40/41 | €55,025 | €38,751 | -€16,274 | -29.6% |
| Trade receivables | 40 | €37,149 | €32,779 | -€4,370 | -11.8% |
| Other amounts receivable | 41 | €17,876 | €5,972 | -€11,904 | -66.6% |
| Current investments | 50/53 | €302,969 | - | -€302,969 | |
| Cash at bank and in hand | 54/58 | €104,018 | €547,137 | +€443,119 | +426% |
| Deferred charges and accrued income | 490/1 | €4,906 | €177 | -€4,729 | -96.4% |
| Total equity and liabilities | 10/49 | €470,598 | €587,129 | +€116,531 | +24.8% |
| Equity | 10/15 | €456,759 | €568,339 | +€111,580 | +24.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €451,759 | €563,339 | +€111,580 | +24.7% |
| Distributable reserves | 133 | €451,759 | €563,339 | +€111,580 | +24.7% |
| Amounts payable | 17/49 | €13,839 | €18,790 | +€4,951 | +35.8% |
| Amounts payable within one year | 42/48 | €13,775 | €18,726 | +€4,951 | +35.9% |
| Trade debts | 44 | - | €595 | +€595 | |
| Suppliers | 440/4 | - | €595 | +€595 | |
| Taxes, remuneration and social security | 45 | €13,775 | €13,113 | -€662 | -4.8% |
| Taxes | 450/3 | €13,775 | €13,113 | -€662 | -4.8% |
| Other amounts payable | 47/48 | - | €5,018 | +€5,018 | |
| Accrued charges and deferred income | 492/3 | €64 | €64 | -€0 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,064 | €2,617 | -€447 | -14.6% |
| Other operating charges | 640/8 | €692 | €913 | +€221 | +32.0% |
| Gross operating margin | 9900 | €164,657 | €162,880 | -€1,777 | -1.1% |
| Operating profit (loss) | 9901 | €160,901 | €159,350 | -€1,551 | -1.0% |
| Financial income | 75/76B | €5,524 | €5,734 | +€210 | +3.8% |
| Recurring financial income | 75 | €5,524 | €5,734 | +€210 | +3.8% |
| Financial charges | 65/66B | €664 | €54 | -€610 | -91.9% |
| Recurring financial charges | 65 | €664 | €54 | -€610 | -91.9% |
| Profit (loss) for the period before taxes | 9903 | €165,761 | €165,031 | -€730 | -0.4% |
| Income taxes | 67/77 | €54,627 | €53,450 | -€1,177 | -2.2% |
| Profit (loss) for the period | 9904 | €111,134 | €111,581 | +€447 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €111,134 | €111,581 | +€447 | +0.4% |
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 28 October 2026 via checked.be.