LGI Consult: what changed
Two fiscal 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.
LGI Consult
Largest movements
- Receivables within one year +€17,164
up €17,164 (+74.0%), from €23,196 to €40,360
of which Other amounts receivable: +€16,709
- Tangible fixed assets +€6,641
up €6,641 (+80.8%), from €8,219 to €14,860
of which Other tangible fixed assets: +€5,171
- Cash -€3,175
no longer reported in 2025 (was €3,175)
mainly Receivables within one year (-€17,164) and Investment in fixed assets (net) (-€9,036)
- Reserves +€19,025
up €19,025 (+85.9%), from €22,145 to €41,170
of which Distributable reserves: +€19,113
- Tax, wage and social debts +€1,903
up €1,903 (+25.3%), from €7,509 to €9,411
- Gross operating margin -€5,062
down €5,062 (-13.6%), from €37,286 to €32,224
- Taxes -€1,760
down €1,760 (-13.0%), from €13,509 to €11,748
- Financial income +€898
up €898 (+279.3%), from €321 to €1,219
- Depreciation +€610
up €610 (+34.2%), from €1,784 to €2,395
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 | €36,177 | €57,341 | +€21,164 | +58.5% |
| Fixed assets | 21/28 | €8,219 | €14,860 | +€6,641 | +80.8% |
| Tangible fixed assets | 22/27 | €8,219 | €14,860 | +€6,641 | +80.8% |
| Land and buildings | 22 | - | €3,081 | +€3,081 | |
| Plant, machinery and equipment | 23 | €197 | €123 | -€74 | -37.7% |
| Furniture and vehicles | 24 | €6,392 | €4,855 | -€1,536 | -24.0% |
| Other tangible fixed assets | 26 | €1,630 | €6,801 | +€5,171 | +317.3% |
| Current assets | 29/58 | €27,958 | €42,481 | +€14,523 | +51.9% |
| Amounts receivable within one year | 40/41 | €23,196 | €40,360 | +€17,164 | +74.0% |
| Trade receivables | 40 | €6,545 | €7,000 | +€455 | +7.0% |
| Other amounts receivable | 41 | €16,651 | €33,360 | +€16,709 | +100.3% |
| Cash at bank and in hand | 54/58 | €3,175 | - | -€3,175 | |
| Deferred charges and accrued income | 490/1 | €1,587 | €2,121 | +€534 | +33.6% |
| Total equity and liabilities | 10/49 | €36,177 | €57,341 | +€21,164 | +58.5% |
| Equity | 10/15 | €28,345 | €47,370 | +€19,025 | +67.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €22,145 | €41,170 | +€19,025 | +85.9% |
| Non-distributable reserves | 130/1 | €87 | - | -€87 | |
| Legal reserve | 130 | €87 | - | -€87 | |
| Distributable reserves | 133 | €22,058 | €41,170 | +€19,113 | +86.6% |
| Amounts payable | 17/49 | €7,832 | €9,971 | +€2,139 | +27.3% |
| Amounts payable within one year | 42/48 | €7,832 | €9,971 | +€2,139 | +27.3% |
| Financial debts | 43 | - | €167 | +€167 | |
| Credit institutions | 430/8 | - | €167 | +€167 | |
| Trade debts | 44 | €323 | €393 | +€69 | +21.4% |
| Suppliers | 440/4 | €323 | €393 | +€69 | +21.4% |
| Taxes, remuneration and social security | 45 | €7,509 | €9,411 | +€1,903 | +25.3% |
| Taxes | 450/3 | €7,509 | €9,411 | +€1,903 | +25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,784 | €2,395 | +€610 | +34.2% |
| Other operating charges | 640/8 | €180 | €184 | +€4 | +2.5% |
| Gross operating margin | 9900 | €37,286 | €32,224 | -€5,062 | -13.6% |
| Operating profit (loss) | 9901 | €35,321 | €29,645 | -€5,676 | -16.1% |
| Financial income | 75/76B | €321 | €1,219 | +€898 | +279.3% |
| Recurring financial income | 75 | €321 | €1,219 | +€898 | +279.3% |
| Financial charges | 65/66B | €77 | €90 | +€14 | +17.8% |
| Recurring financial charges | 65 | €77 | €90 | +€14 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €35,566 | €30,774 | -€4,792 | -13.5% |
| Income taxes | 67/77 | €13,509 | €11,748 | -€1,760 | -13.0% |
| Profit (loss) for the period | 9904 | €22,058 | €19,025 | -€3,032 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,058 | €19,025 | -€3,032 | -13.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.