LGC 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.
LGC Consulting
Largest movements
- Cash +€27,372
up €27,372 (+110%), from €24,946 to €52,318
mainly Net result for the year (+€28,223) and Tax, wage and social debts (+€3,018)
- Receivables within one year +€784
new in 2025: €784
- Reserves +€27,390
up €27,390 (+199%), from €13,794 to €41,184
- Tax, wage and social debts +€3,018
up €3,018 (+44.8%), from €6,731 to €9,749
- Other debts -€2,719
no longer reported in 2025 (was €2,719)
- Gross operating margin +€17,158
up €17,158 (+90.7%), from €18,916 to €36,074
- Taxes +€3,587
up €3,587 (+84.2%), from €4,263 to €7,850
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 | €25,335 | €53,460 | +€28,125 | +111% |
| Current assets | 29/58 | €25,335 | €53,460 | +€28,125 | +111% |
| Amounts receivable within one year | 40/41 | - | €784 | +€784 | |
| Other amounts receivable | 41 | - | €784 | +€784 | |
| Cash at bank and in hand | 54/58 | €24,946 | €52,318 | +€27,372 | +110% |
| Deferred charges and accrued income | 490/1 | €389 | €358 | -€31 | -8.0% |
| Total equity and liabilities | 10/49 | €25,335 | €53,460 | +€28,125 | +111% |
| Equity | 10/15 | €15,794 | €43,184 | +€27,390 | +173% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,794 | €41,184 | +€27,390 | +199% |
| Distributable reserves | 133 | €13,794 | €41,184 | +€27,390 | +199% |
| Amounts payable | 17/49 | €9,541 | €10,276 | +€734 | +7.7% |
| Amounts payable within one year | 42/48 | €9,541 | €10,276 | +€734 | +7.7% |
| Trade debts | 44 | €92 | €527 | +€436 | +476% |
| Suppliers | 440/4 | €92 | €527 | +€436 | +476% |
| Taxes, remuneration and social security | 45 | €6,731 | €9,749 | +€3,018 | +44.8% |
| Taxes | 450/3 | €6,731 | €9,749 | +€3,018 | +44.8% |
| Other amounts payable | 47/48 | €2,719 | - | -€2,719 | |
| Gross operating margin | 9900 | €18,916 | €36,074 | +€17,158 | +90.7% |
| Operating profit (loss) | 9901 | €18,916 | €36,074 | +€17,158 | +90.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €18,916 | €36,074 | +€17,158 | +90.7% |
| Income taxes | 67/77 | €4,263 | €7,850 | +€3,587 | +84.2% |
| Profit (loss) for the period | 9904 | €14,653 | €28,223 | +€13,571 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,653 | €28,223 | +€13,571 | +92.6% |
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 19 October 2026 via checked.be.