LEK 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.
LEK CONSULTING
Largest movements
- Tangible fixed assets -€22,873
down €22,873 (-27.3%), from €83,770 to €60,897
of which Furniture and vehicles: -€22,571
- Receivables within one year +€1,942
up €1,942 (+9.4%), from €20,591 to €22,533
of which Trade receivables: +€4,253
- Tax, wage and social debts +€12,945
up €12,945 (+2,188%), from €592 to €13,536
of which Taxes: +€12,934
- Profit (loss) carried forward -€12,423
down €12,423 (-14.1%), from €88,331 to €75,908
- Other debts -€12,009
down €12,009 (-49.9%), from €24,083 to €12,074
- Debts after one year -€9,111
down €9,111 (-24.5%), from €37,149 to €28,038
- Gross operating margin -€40,784
down €40,784 (-60.8%), from €67,104 to €26,320
- Turnover -€33,680
down €33,680 (-19.2%), from €175,391 to €141,711
- Purchases and services +€15,587
up €15,587 (+12.6%), from €123,879 to €139,465
- Depreciation +€10,921
up €10,921 (+79.1%), from €13,805 to €24,726
- Taxes -€7,558
down €7,558, from €7,467 to -€91
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 | €164,772 | €143,839 | -€20,933 | -12.7% |
| Fixed assets | 21/28 | €83,770 | €60,897 | -€22,873 | -27.3% |
| Tangible fixed assets | 22/27 | €83,770 | €60,897 | -€22,873 | -27.3% |
| Plant, machinery and equipment | 23 | €928 | €627 | -€302 | -32.5% |
| Furniture and vehicles | 24 | €82,842 | €60,270 | -€22,571 | -27.2% |
| Current assets | 29/58 | €81,002 | €82,942 | +€1,940 | +2.4% |
| Stocks and contracts in progress | 3 | €3,628 | €3,127 | -€502 | -13.8% |
| Stocks | 30/36 | €3,628 | €3,127 | -€502 | -13.8% |
| Amounts receivable within one year | 40/41 | €20,591 | €22,533 | +€1,942 | +9.4% |
| Trade receivables | 40 | €9,689 | €13,942 | +€4,253 | +43.9% |
| Other amounts receivable | 41 | €10,902 | €8,591 | -€2,311 | -21.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €54,011 | €53,758 | -€252 | -0.5% |
| Deferred charges and accrued income | 490/1 | €2,772 | €3,524 | +€752 | +27.1% |
| Total equity and liabilities | 10/49 | €164,772 | €143,839 | -€20,933 | -12.7% |
| Equity | 10/15 | €93,331 | €80,908 | -€12,423 | -13.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,331 | €75,908 | -€12,423 | -14.1% |
| Amounts payable | 17/49 | €71,441 | €62,931 | -€8,510 | -11.9% |
| Amounts payable after more than one year | 17 | €37,149 | €28,038 | -€9,111 | -24.5% |
| Financial debts | 170/4 | €37,149 | €28,038 | -€9,111 | -24.5% |
| Amounts payable within one year | 42/48 | €34,292 | €34,893 | +€602 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €8,729 | €9,111 | +€382 | +4.4% |
| Trade debts | 44 | €888 | €172 | -€716 | -80.7% |
| Suppliers | 440/4 | €888 | €172 | -€716 | -80.7% |
| Taxes, remuneration and social security | 45 | €592 | €13,536 | +€12,945 | +2,188% |
| Taxes | 450/3 | €592 | €13,525 | +€12,934 | +2,186% |
| Remuneration and social security | 454/9 | €0 | €11 | +€11 | |
| Other amounts payable | 47/48 | €24,083 | €12,074 | -€12,009 | -49.9% |
| Turnover | 70 | €175,391 | €141,711 | -€33,680 | -19.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €123,879 | €139,465 | +€15,587 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,805 | €24,726 | +€10,921 | +79.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €228 | €249 | +€21 | +9.2% |
| Gross operating margin | 9900 | €67,104 | €26,320 | -€40,784 | -60.8% |
| Operating profit (loss) | 9901 | €53,071 | €1,346 | -€51,725 | -97.5% |
| Financial income | 75/76B | €32 | - | -€32 | |
| Recurring financial income | 75 | €32 | - | -€32 | |
| Financial charges | 65/66B | €1,003 | €1,861 | +€858 | +85.5% |
| Recurring financial charges | 65 | €743 | €1,861 | +€1,117 | +150% |
| Non-recurring financial charges | 66B | €260 | - | -€260 | |
| Profit (loss) for the period before taxes | 9903 | €52,101 | -€515 | -€52,616 | |
| Income taxes | 67/77 | €7,467 | -€91 | -€7,558 | |
| Profit (loss) for the period | 9904 | €44,634 | -€423 | -€45,057 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,634 | -€423 | -€45,057 |
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 14 October 2026 via checked.be.