LCL Consult: 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.
LCL Consult
Largest movements
- Receivables within one year -€103,046
down €103,046 (-83.1%), from €123,959 to €20,913
of which Other amounts receivable: -€99,893
- Cash -€18,673
down €18,673 (-32.6%), from €57,272 to €38,599
mainly Contributions, distributions and other (-€260,941) and Tax, wage and social debts (-€13,157)
- Tangible fixed assets -€4,697
down €4,697 (-5.2%), from €90,515 to €85,817
of which Furniture and vehicles: -€4,393
- Profit (loss) carried forward -€174,648
down €174,648 (-74.7%), from €233,694 to €59,046
- Other debts +€60,891
up €60,891, from €0 to €60,891
- Tax, wage and social debts -€13,157
down €13,157 (-39.3%), from €33,482 to €20,326
of which Taxes: -€14,757
- Gross operating margin +€9,223
up €9,223 (+8.1%), from €114,509 to €123,732
- Depreciation +€4,146
up €4,146 (+50.6%), from €8,191 to €12,337
- Financial income -€3,432
down €3,432 (-100.0%), from €3,433 to €1
- Taxes +€1,672
up €1,672 (+7.4%), from €22,670 to €24,342
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 | €272,677 | €145,329 | -€127,348 | -46.7% |
| Fixed assets | 21/28 | €90,715 | €85,817 | -€4,897 | -5.4% |
| Tangible fixed assets | 22/27 | €90,515 | €85,817 | -€4,697 | -5.2% |
| Furniture and vehicles | 24 | €24,910 | €20,517 | -€4,393 | -17.6% |
| Other tangible fixed assets | 26 | €65,605 | €65,300 | -€305 | -0.5% |
| Financial fixed assets | 28 | €200 | €0 | -€200 | -100% |
| Current assets | 29/58 | €181,962 | €59,512 | -€122,450 | -67.3% |
| Amounts receivable within one year | 40/41 | €123,959 | €20,913 | -€103,046 | -83.1% |
| Trade receivables | 40 | €23,707 | €20,554 | -€3,153 | -13.3% |
| Other amounts receivable | 41 | €100,252 | €359 | -€99,893 | -99.6% |
| Cash at bank and in hand | 54/58 | €57,272 | €38,599 | -€18,673 | -32.6% |
| Deferred charges and accrued income | 490/1 | €731 | €0 | -€731 | -100% |
| Total equity and liabilities | 10/49 | €272,677 | €145,329 | -€127,348 | -46.7% |
| Equity | 10/15 | €238,694 | €64,046 | -€174,648 | -73.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €233,694 | €59,046 | -€174,648 | -74.7% |
| Amounts payable | 17/49 | €33,983 | €81,283 | +€47,301 | +139% |
| Amounts payable within one year | 42/48 | €33,983 | €81,283 | +€47,301 | +139% |
| Trade debts | 44 | €500 | €66 | -€434 | -86.8% |
| Suppliers | 440/4 | €500 | €66 | -€434 | -86.8% |
| Taxes, remuneration and social security | 45 | €33,482 | €20,326 | -€13,157 | -39.3% |
| Taxes | 450/3 | €31,616 | €16,859 | -€14,757 | -46.7% |
| Remuneration and social security | 454/9 | €1,866 | €3,467 | +€1,601 | +85.8% |
| Other amounts payable | 47/48 | €0 | €60,891 | +€60,891 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,191 | €12,337 | +€4,146 | +50.6% |
| Other operating charges | 640/8 | €190 | €0 | -€190 | -100% |
| Gross operating margin | 9900 | €114,509 | €123,732 | +€9,223 | +8.1% |
| Operating profit (loss) | 9901 | €106,128 | €111,395 | +€5,267 | +5.0% |
| Financial income | 75/76B | €3,433 | €1 | -€3,432 | -100.0% |
| Recurring financial income | 75 | €3,433 | €1 | -€3,432 | -100.0% |
| Financial charges | 65/66B | €631 | €761 | +€130 | +20.5% |
| Recurring financial charges | 65 | €631 | €761 | +€130 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €108,930 | €110,635 | +€1,705 | +1.6% |
| Income taxes | 67/77 | €22,670 | €24,342 | +€1,672 | +7.4% |
| Profit (loss) for the period | 9904 | €86,260 | €86,293 | +€33 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €86,260 | €86,293 | +€33 | 0.0% |
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 27 October 2026 via checked.be.