LCC Consultancy: what changed
Two fiscal 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.
LCC Consultancy
Largest movements
- Receivables within one year +€72,549
up €72,549 (+218.1%), from €33,261 to €105,810
of which Other amounts receivable: +€83,697
- Tangible fixed assets +€4,261
up €4,261 (+229.2%), from €1,859 to €6,120
- Cash -€1,427
down €1,427 (-8.8%), from €16,198 to €14,771
mainly Receivables within one year (-€72,549) and Investment in fixed assets (net) (-€5,345)
- Profit (loss) carried forward +€67,591
up €67,591 (+306.3%), from €22,067 to €89,657
- Tax, wage and social debts +€8,463
up €8,463 (+34.9%), from €24,275 to €32,738
- Gross operating margin +€58,018
up €58,018 (+189.6%), from €30,600 to €88,619
- Taxes +€11,612
up €11,612 (+170.9%), from €6,796 to €18,408
- Financial income +€2,793
up €2,793 (+418.8%), from €667 to €3,460
- Other operating charges +€2,591
up €2,591 (+315.3%), from €822 to €3,413
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.
Cash bridge derived
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 | €51,478 | €127,618 | +€76,141 | +147.9% |
| Fixed assets | 21/28 | €1,859 | €6,120 | +€4,261 | +229.2% |
| Tangible fixed assets | 22/27 | €1,859 | €6,120 | +€4,261 | +229.2% |
| Furniture and vehicles | 24 | €1,859 | €6,120 | +€4,261 | +229.2% |
| Current assets | 29/58 | €49,619 | €121,498 | +€71,880 | +144.9% |
| Amounts receivable within one year | 40/41 | €33,261 | €105,810 | +€72,549 | +218.1% |
| Trade receivables | 40 | €11,250 | €103 | -€11,147 | -99.1% |
| Other amounts receivable | 41 | €22,011 | €105,708 | +€83,697 | +380.3% |
| Cash at bank and in hand | 54/58 | €16,198 | €14,771 | -€1,427 | -8.8% |
| Deferred charges and accrued income | 490/1 | €160 | €917 | +€757 | +472.9% |
| Total equity and liabilities | 10/49 | €51,478 | €127,618 | +€76,141 | +147.9% |
| Equity | 10/15 | €25,067 | €92,657 | +€67,591 | +269.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,067 | €89,657 | +€67,591 | +306.3% |
| Amounts payable | 17/49 | €26,411 | €34,961 | +€8,550 | +32.4% |
| Amounts payable within one year | 42/48 | €26,411 | €34,961 | +€8,550 | +32.4% |
| Trade debts | 44 | €2,136 | €2,223 | +€87 | +4.1% |
| Suppliers | 440/4 | €2,136 | €2,223 | +€87 | +4.1% |
| Taxes, remuneration and social security | 45 | €24,275 | €32,738 | +€8,463 | +34.9% |
| Taxes | 450/3 | €24,275 | €32,738 | +€8,463 | +34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €1,084 | +€809 | +294.3% |
| Other operating charges | 640/8 | €822 | €3,413 | +€2,591 | +315.3% |
| Gross operating margin | 9900 | €30,600 | €88,619 | +€58,018 | +189.6% |
| Operating profit (loss) | 9901 | €29,504 | €84,122 | +€54,618 | +185.1% |
| Financial income | 75/76B | €667 | €3,460 | +€2,793 | +418.8% |
| Recurring financial income | 75 | €667 | €3,460 | +€2,793 | +418.8% |
| Financial charges | 65/66B | €1,308 | €1,583 | +€275 | +21.1% |
| Recurring financial charges | 65 | €1,308 | €1,583 | +€275 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €28,863 | €85,999 | +€57,136 | +198.0% |
| Income taxes | 67/77 | €6,796 | €18,408 | +€11,612 | +170.9% |
| Profit (loss) for the period | 9904 | €22,067 | €67,591 | +€45,524 | +206.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,067 | €67,591 | +€45,524 | +206.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.