LCC 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.
LCC Consulting
Largest movements
- Cash -€11,148
down €11,148 (-55.8%), from €19,983 to €8,835
mainly Other debts (-€19,316) and Investment in fixed assets (net) (-€8,142)
- Receivables within one year +€8,098
up €8,098 (+71.2%), from €11,370 to €19,468
of which Trade receivables: +€6,446
- Tangible fixed assets +€5,921
up €5,921 (+212%), from €2,798 to €8,719
- Current investments +€2,709
up €2,709 (+3.7%), from €72,632 to €75,342
- Reserves +€20,340
up €20,340 (+26.9%), from €75,544 to €95,884
- Other debts -€19,316
no longer reported in 2025 (was €19,316)
- Tax, wage and social debts +€3,375
up €3,375 (+79.6%), from €4,238 to €7,612
- Financial income -€8,875
down €8,875 (-81.9%), from €10,842 to €1,967
- Taxes -€3,027
down €3,027 (-18.3%), from €16,522 to €13,495
- Gross operating margin -€2,359
down €2,359 (-6.0%), from €39,283 to €36,924
- Depreciation +€1,095
up €1,095 (+97.3%), from €1,126 to €2,221
- Other operating charges -€907
down €907 (-49.3%), from €1,839 to €931
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 | €107,785 | €113,072 | +€5,287 | +4.9% |
| Fixed assets | 21/28 | €2,859 | €8,780 | +€5,921 | +207% |
| Tangible fixed assets | 22/27 | €2,798 | €8,719 | +€5,921 | +212% |
| Furniture and vehicles | 24 | €2,798 | €8,719 | +€5,921 | +212% |
| Financial fixed assets | 28 | €61 | €61 | = | 0.0% |
| Current assets | 29/58 | €104,926 | €104,292 | -€634 | -0.6% |
| Amounts receivable within one year | 40/41 | €11,370 | €19,468 | +€8,098 | +71.2% |
| Trade receivables | 40 | €11,370 | €17,816 | +€6,446 | +56.7% |
| Other amounts receivable | 41 | - | €1,652 | +€1,652 | |
| Current investments | 50/53 | €72,632 | €75,342 | +€2,709 | +3.7% |
| Cash at bank and in hand | 54/58 | €19,983 | €8,835 | -€11,148 | -55.8% |
| Deferred charges and accrued income | 490/1 | €940 | €647 | -€293 | -31.2% |
| Total equity and liabilities | 10/49 | €107,785 | €113,072 | +€5,287 | +4.9% |
| Equity | 10/15 | €81,744 | €102,084 | +€20,340 | +24.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €75,544 | €95,884 | +€20,340 | +26.9% |
| Distributable reserves | 133 | €75,544 | €95,884 | +€20,340 | +26.9% |
| Amounts payable | 17/49 | €26,041 | €10,988 | -€15,053 | -57.8% |
| Amounts payable within one year | 42/48 | €24,841 | €9,788 | -€15,053 | -60.6% |
| Trade debts | 44 | €1,287 | €2,175 | +€888 | +69.0% |
| Suppliers | 440/4 | €1,287 | €2,175 | +€888 | +69.0% |
| Taxes, remuneration and social security | 45 | €4,238 | €7,612 | +€3,375 | +79.6% |
| Taxes | 450/3 | €4,238 | €7,612 | +€3,375 | +79.6% |
| Other amounts payable | 47/48 | €19,316 | - | -€19,316 | |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Non-recurring operating income | 76A | €4,840 | - | -€4,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,126 | €2,221 | +€1,095 | +97.3% |
| Other operating charges | 640/8 | €1,839 | €931 | -€907 | -49.3% |
| Gross operating margin | 9900 | €39,283 | €36,924 | -€2,359 | -6.0% |
| Operating profit (loss) | 9901 | €36,318 | €33,772 | -€2,547 | -7.0% |
| Financial income | 75/76B | €10,842 | €1,967 | -€8,875 | -81.9% |
| Recurring financial income | 75 | €10,842 | €1,967 | -€8,875 | -81.9% |
| Financial charges | 65/66B | €1,523 | €1,904 | +€381 | +25.0% |
| Recurring financial charges | 65 | €1,523 | €1,904 | +€381 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €45,637 | €33,835 | -€11,802 | -25.9% |
| Income taxes | 67/77 | €16,522 | €13,495 | -€3,027 | -18.3% |
| Profit (loss) for the period | 9904 | €29,115 | €20,340 | -€8,776 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,115 | €20,340 | -€8,776 | -30.1% |
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 31 October 2026 via checked.be.