LG CONSULTANCE: 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.
LG CONSULTANCE
Largest movements
- Cash +€13,421
up €13,421 (+43.2%), from €31,096 to €44,517
mainly Other debts (+€47,500) and Net result for the year (+€18,262)
- Receivables within one year +€11,409
up €11,409 (+104.6%), from €10,906 to €22,315
of which Trade receivables: +€11,900
- Other debts +€47,500
up €47,500, from €0 to €47,500
- Profit (loss) carried forward -€29,238
down €29,238 (-99.9%), from €29,278 to €41
- Tax, wage and social debts +€3,106
up €3,106 (+28.6%), from €10,854 to €13,959
of which Taxes: +€3,106
- Trade debts +€2,626
up €2,626 (+105.6%), from €2,486 to €5,112
- Gross operating margin +€4,305
up €4,305 (+22.3%), from €19,327 to €23,632
- Financial charges -€883
down €883 (-88.6%), from €997 to €114
- Taxes +€838
up €838 (+18.9%), from €4,429 to €5,267
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 | €45,618 | €70,192 | +€24,574 | +53.9% |
| Fixed assets | 21/28 | €1,165 | €767 | -€398 | -34.2% |
| Tangible fixed assets | 22/27 | €1,165 | €767 | -€398 | -34.2% |
| Plant, machinery and equipment | 23 | €1,165 | €767 | -€398 | -34.2% |
| Current assets | 29/58 | €44,454 | €69,426 | +€24,972 | +56.2% |
| Amounts receivable within one year | 40/41 | €10,906 | €22,315 | +€11,409 | +104.6% |
| Trade receivables | 40 | €0 | €11,900 | +€11,900 | |
| Other amounts receivable | 41 | €10,906 | €10,415 | -€491 | -4.5% |
| Cash at bank and in hand | 54/58 | €31,096 | €44,517 | +€13,421 | +43.2% |
| Deferred charges and accrued income | 490/1 | €2,452 | €2,594 | +€142 | +5.8% |
| Total equity and liabilities | 10/49 | €45,618 | €70,192 | +€24,574 | +53.9% |
| Equity | 10/15 | €32,278 | €3,041 | -€29,238 | -90.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,278 | €41 | -€29,238 | -99.9% |
| Amounts payable | 17/49 | €13,340 | €67,152 | +€53,812 | +403.4% |
| Amounts payable within one year | 42/48 | €13,340 | €67,152 | +€53,812 | +403.4% |
| Financial debts | 43 | €0 | €580 | +€580 | |
| Credit institutions | 430/8 | €0 | €580 | +€580 | |
| Trade debts | 44 | €2,486 | €5,112 | +€2,626 | +105.6% |
| Suppliers | 440/4 | €2,486 | €5,112 | +€2,626 | +105.6% |
| Taxes, remuneration and social security | 45 | €10,854 | €13,959 | +€3,106 | +28.6% |
| Taxes | 450/3 | €10,854 | €13,959 | +€3,106 | +28.6% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €47,500 | +€47,500 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €398 | €398 | = | 0.0% |
| Other operating charges | 640/8 | €233 | €169 | -€65 | -27.7% |
| Gross operating margin | 9900 | €19,327 | €23,632 | +€4,305 | +22.3% |
| Operating profit (loss) | 9901 | €18,696 | €23,065 | +€4,370 | +23.4% |
| Financial income | 75/76B | €644 | €578 | -€66 | -10.3% |
| Recurring financial income | 75 | €644 | €578 | -€66 | -10.3% |
| Financial charges | 65/66B | €997 | €114 | -€883 | -88.6% |
| Recurring financial charges | 65 | €997 | €114 | -€883 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | €18,343 | €23,529 | +€5,186 | +28.3% |
| Income taxes | 67/77 | €4,429 | €5,267 | +€838 | +18.9% |
| Profit (loss) for the period | 9904 | €13,914 | €18,262 | +€4,348 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,914 | €18,262 | +€4,348 | +31.3% |
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.