LG 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.
LG CONSULTING
Largest movements
- Receivables within one year -€110,748
down €110,748 (-74.3%), from €149,130 to €38,382
of which Other amounts receivable: -€120,951
- Tangible fixed assets -€15,811
down €15,811 (-3.9%), from €405,984 to €390,174
of which Furniture and vehicles: -€12,348
- Cash -€7,143
down €7,143 (-17.6%), from €40,528 to €33,385
mainly Contributions, distributions and other (-€160,553) and Debts after one year (-€30,940)
- Reserves -€117,413
down €117,413 (-35.0%), from €335,114 to €217,701
- Debts after one year -€30,940
down €30,940 (-11.4%), from €270,437 to €239,498
- Tax, wage and social debts +€8,540
up €8,540 (+77.1%), from €11,076 to €19,616
- Gross operating margin +€33,858
up €33,858 (+58.1%), from €58,278 to €92,135
- Taxes +€8,119
up €8,119 (+77.7%), from €10,454 to €18,573
- Financial income -€4,327
down €4,327 (-56.1%), from €7,717 to €3,390
- Financial charges -€1,702
down €1,702 (-14.6%), from €11,695 to €9,993
- Other operating charges -€1,346
down €1,346 (-37.5%), from €3,594 to €2,248
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 | €684,257 | €550,284 | -€133,973 | -19.6% |
| Fixed assets | 21/28 | €415,098 | €399,288 | -€15,811 | -3.8% |
| Tangible fixed assets | 22/27 | €405,984 | €390,174 | -€15,811 | -3.9% |
| Land and buildings | 22 | €348,124 | €339,881 | -€8,243 | -2.4% |
| Plant, machinery and equipment | 23 | €3,149 | €2,169 | -€980 | -31.1% |
| Furniture and vehicles | 24 | €38,872 | €26,524 | -€12,348 | -31.8% |
| Other tangible fixed assets | 26 | €15,840 | €21,600 | +€5,760 | +36.4% |
| Financial fixed assets | 28 | €9,114 | €9,114 | = | 0.0% |
| Current assets | 29/58 | €269,158 | €150,996 | -€118,162 | -43.9% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €18,083 | €18,083 | = | 0.0% |
| Stocks | 30/36 | €18,083 | €18,083 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €149,130 | €38,382 | -€110,748 | -74.3% |
| Trade receivables | 40 | €16,691 | €26,895 | +€10,204 | +61.1% |
| Other amounts receivable | 41 | €132,439 | €11,487 | -€120,951 | -91.3% |
| Cash at bank and in hand | 54/58 | €40,528 | €33,385 | -€7,143 | -17.6% |
| Deferred charges and accrued income | 490/1 | €1,418 | €1,146 | -€272 | -19.2% |
| Total equity and liabilities | 10/49 | €684,257 | €550,284 | -€133,973 | -19.6% |
| Equity | 10/15 | €368,346 | €250,933 | -€117,413 | -31.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €335,114 | €217,701 | -€117,413 | -35.0% |
| Distributable reserves | 133 | €335,114 | €217,701 | -€117,413 | -35.0% |
| Profit (loss) carried forward | 14 | €14,633 | €14,633 | = | 0.0% |
| Amounts payable | 17/49 | €315,910 | €299,350 | -€16,560 | -5.2% |
| Amounts payable after more than one year | 17 | €270,437 | €239,498 | -€30,940 | -11.4% |
| Financial debts | 170/4 | €270,437 | €239,498 | -€30,940 | -11.4% |
| Amounts payable within one year | 42/48 | €45,473 | €59,853 | +€14,380 | +31.6% |
| Current portion of amounts payable after more than one year | 42 | €30,024 | €30,940 | +€916 | +3.1% |
| Financial debts | 43 | - | €2,225 | +€2,225 | |
| Credit institutions | 430/8 | - | €2,225 | +€2,225 | |
| Trade debts | 44 | €3,374 | €515 | -€2,859 | -84.7% |
| Suppliers | 440/4 | €3,374 | €515 | -€2,859 | -84.7% |
| Taxes, remuneration and social security | 45 | €11,076 | €19,616 | +€8,540 | +77.1% |
| Taxes | 450/3 | €11,076 | €19,616 | +€8,540 | +77.1% |
| Other amounts payable | 47/48 | €1,000 | €6,557 | +€5,557 | +556% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,513 | €21,571 | +€58 | +0.3% |
| Other operating charges | 640/8 | €3,594 | €2,248 | -€1,346 | -37.5% |
| Gross operating margin | 9900 | €58,278 | €92,135 | +€33,858 | +58.1% |
| Operating profit (loss) | 9901 | €33,170 | €68,316 | +€35,146 | +106% |
| Financial income | 75/76B | €7,717 | €3,390 | -€4,327 | -56.1% |
| Recurring financial income | 75 | €7,717 | €3,390 | -€4,327 | -56.1% |
| Financial charges | 65/66B | €11,695 | €9,993 | -€1,702 | -14.6% |
| Recurring financial charges | 65 | €11,695 | €9,993 | -€1,702 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €29,192 | €61,713 | +€32,522 | +111% |
| Income taxes | 67/77 | €10,454 | €18,573 | +€8,119 | +77.7% |
| Profit (loss) for the period | 9904 | €18,738 | €43,140 | +€24,403 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €18,738 | €43,140 | +€24,403 | +130% |
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 26 October 2026 via checked.be.