LEMCONSULTING: 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.
LEMCONSULTING
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash +€15,135
up €15,135 (+17.9%), from €84,415 to €99,550
mainly Net result for the year (+€52,339) and Tax, wage and social debts (+€13,411)
- Receivables within one year -€4,648
down €4,648 (-11.6%), from €40,015 to €35,367
- Tangible fixed assets -€4,057
down €4,057 (-12.3%), from €32,873 to €28,817
- Deferred charges and accrued income -€2,595
down €2,595 (-94.3%), from €2,751 to €157
- Reserves +€52,339
up €52,339 (+66.9%), from €78,249 to €130,588
- Debts after one year -€15,355
down €15,355 (-84.3%), from €18,222 to €2,868
- Tax, wage and social debts +€13,411
up €13,411 (+27.6%), from €48,639 to €62,050
of which Taxes: +€13,411
- Trade debts +€2,927
up €2,927 (+70.5%), from €4,153 to €7,079
- Gross operating margin -€2,016
down €2,016 (-1.3%), from €154,648 to €152,632
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 | €160,055 | €213,890 | +€53,835 | +33.6% |
| Fixed assets | 21/28 | €32,873 | €28,817 | -€4,057 | -12.3% |
| Tangible fixed assets | 22/27 | €32,873 | €28,817 | -€4,057 | -12.3% |
| Furniture and vehicles | 24 | €32,873 | €28,817 | -€4,057 | -12.3% |
| Current assets | 29/58 | €127,181 | €185,073 | +€57,892 | +45.5% |
| Amounts receivable within one year | 40/41 | €40,015 | €35,367 | -€4,648 | -11.6% |
| Trade receivables | 40 | €40,015 | €35,367 | -€4,648 | -11.6% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €84,415 | €99,550 | +€15,135 | +17.9% |
| Deferred charges and accrued income | 490/1 | €2,751 | €157 | -€2,595 | -94.3% |
| Total equity and liabilities | 10/49 | €160,055 | €213,890 | +€53,835 | +33.6% |
| Equity | 10/15 | €84,058 | €136,397 | +€52,339 | +62.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €78,249 | €130,588 | +€52,339 | +66.9% |
| Distributable reserves | 133 | €78,249 | €130,588 | +€52,339 | +66.9% |
| Profit (loss) carried forward | 14 | €809 | €809 | = | 0.0% |
| Amounts payable | 17/49 | €75,996 | €77,492 | +€1,496 | +2.0% |
| Amounts payable after more than one year | 17 | €18,222 | €2,868 | -€15,355 | -84.3% |
| Financial debts | 170/4 | €18,222 | €2,868 | -€15,355 | -84.3% |
| Amounts payable within one year | 42/48 | €57,774 | €74,624 | +€16,851 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €1,369 | - | -€1,369 | |
| Trade debts | 44 | €4,153 | €7,079 | +€2,927 | +70.5% |
| Suppliers | 440/4 | €4,153 | €7,079 | +€2,927 | +70.5% |
| Taxes, remuneration and social security | 45 | €48,639 | €62,050 | +€13,411 | +27.6% |
| Taxes | 450/3 | €40,936 | €54,347 | +€13,411 | +32.8% |
| Remuneration and social security | 454/9 | €7,703 | €7,703 | = | 0.0% |
| Other amounts payable | 47/48 | €3,614 | €5,495 | +€1,882 | +52.1% |
| Remuneration, social security and pensions | 62 | €68,807 | €68,194 | -€613 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,963 | €7,684 | +€721 | +10.4% |
| Other operating charges | 640/8 | €777 | €1,024 | +€247 | +31.9% |
| Gross operating margin | 9900 | €154,648 | €152,632 | -€2,016 | -1.3% |
| Operating profit (loss) | 9901 | €78,101 | €75,730 | -€2,371 | -3.0% |
| Financial income | 75/76B | €120 | €131 | +€10 | +8.6% |
| Recurring financial income | 75 | €120 | €131 | +€10 | +8.6% |
| Financial charges | 65/66B | €1,123 | €788 | -€335 | -29.9% |
| Recurring financial charges | 65 | €1,123 | €788 | -€335 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €77,098 | €75,073 | -€2,025 | -2.6% |
| Income taxes | 67/77 | €22,849 | €22,734 | -€115 | -0.5% |
| Profit (loss) for the period | 9904 | €54,249 | €52,339 | -€1,910 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,249 | €52,339 | -€1,910 | -3.5% |
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 11 October 2026 via checked.be.