LGR 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.
What changed
LGR CONSULTING
NACE 73.300, Public relations and communication consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€63,983
2024 · €82,509-€18,526
Equity
€452,750
2024 · €445,258+€7,492
Cash
€255,327
2024 · €291,840-€36,513
Balance sheet total
€868,135
2024 · €922,642-€54,507
Largest movements
Assets
- Cash -€36,513
down €36,513 (-12.5%), from €291,840 to €255,327
mainly Contributions, distributions and other (-€56,491) and Debts after one year (-€43,333)
- Tangible fixed assets -€17,669
down €17,669 (-3.0%), from €592,372 to €574,703
of which Land and buildings: -€21,257
Equity and liabilities
- Debts after one year -€43,333
down €43,333 (-21.3%), from €203,888 to €160,554
Income statement
- Gross operating margin -€13,768
down €13,768 (-9.3%), from €148,770 to €135,002
- Taxes -€8,287
down €8,287 (-22.9%), from €36,137 to €27,850
- Depreciation +€2,858
up €2,858 (+13.2%), from €21,681 to €24,539
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.
Result 2024
€82,509
Gross operating margin
-€13,768
Depreciation
-€2,858
Other operating charges
+€135
Other operating items
-€12,320
Financial income
+€1,199
Financial charges
+€799
Taxes
+€8,287
Result 2025
€63,983
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€70,180
Investment
-€6,870
Financing
-€99,824
Cash 2024
€291,840
From operations (derived)
+€70,180
Net result for the year
+€63,983
Depreciation
+€24,539
Receivables within one year
+€886
Deferred charges and accrued income
-€561
Trade debts
-€3,512
Tax, wage and social debts
-€9,036
Other debts
-€5,721
Accrued charges and deferred income
-€397
Investment (derived)
-€6,870
Investment in fixed assets (net)
-€6,870
Financing
-€99,824
Debts after one year
-€43,333
Contributions, distributions and other
-€56,491
Cash 2025
€255,327
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €922,642 | €868,135 | -€54,507 | -5.9% |
| Fixed assets | 21/28 | €592,372 | €574,703 | -€17,669 | -3.0% |
| Tangible fixed assets | 22/27 | €592,372 | €574,703 | -€17,669 | -3.0% |
| Land and buildings | 22 | €587,099 | €565,842 | -€21,257 | -3.6% |
| Furniture and vehicles | 24 | €5,273 | €8,860 | +€3,587 | +68.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €330,270 | €293,432 | -€36,838 | -11.2% |
| Amounts receivable after more than one year | 29 | €2,500 | €2,500 | = | 0.0% |
| Other amounts receivable | 291 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,715 | €30,829 | -€886 | -2.8% |
| Trade receivables | 40 | €31,715 | €28,141 | -€3,574 | -11.3% |
| Other amounts receivable | 41 | - | €2,688 | +€2,688 | |
| Cash at bank and in hand | 54/58 | €291,840 | €255,327 | -€36,513 | -12.5% |
| Deferred charges and accrued income | 490/1 | €4,215 | €4,776 | +€561 | +13.3% |
| Total equity and liabilities | 10/49 | €922,642 | €868,135 | -€54,507 | -5.9% |
| Equity | 10/15 | €445,258 | €452,750 | +€7,492 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €355,681 | €364,891 | +€9,210 | +2.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €334 | €334 | = | 0.0% |
| Distributable reserves | 133 | €355,347 | €364,557 | +€9,210 | +2.6% |
| Profit (loss) carried forward | 14 | €70,977 | €69,259 | -€1,718 | -2.4% |
| Amounts payable | 17/49 | €477,384 | €415,384 | -€62,000 | -13.0% |
| Amounts payable after more than one year | 17 | €203,888 | €160,554 | -€43,333 | -21.3% |
| Financial debts | 170/4 | €203,888 | €160,554 | -€43,333 | -21.3% |
| Amounts payable within one year | 42/48 | €272,396 | €254,127 | -€18,269 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €43,333 | €43,333 | = | 0.0% |
| Trade debts | 44 | €6,104 | €2,592 | -€3,512 | -57.5% |
| Suppliers | 440/4 | €6,104 | €2,592 | -€3,512 | -57.5% |
| Taxes, remuneration and social security | 45 | €23,330 | €14,294 | -€9,036 | -38.7% |
| Taxes | 450/3 | €20,193 | €14,294 | -€5,899 | -29.2% |
| Remuneration and social security | 454/9 | €3,136 | €0 | -€3,136 | -100% |
| Other amounts payable | 47/48 | €199,629 | €193,908 | -€5,721 | -2.9% |
| Accrued charges and deferred income | 492/3 | €1,100 | €703 | -€397 | -36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,681 | €24,539 | +€2,858 | +13.2% |
| Other operating charges | 640/8 | €4,591 | €4,457 | -€135 | -2.9% |
| Non-recurring operating charges | 66A | - | €12,320 | +€12,320 | |
| Gross operating margin | 9900 | €148,770 | €135,002 | -€13,768 | -9.3% |
| Operating profit (loss) | 9901 | €122,497 | €93,686 | -€28,811 | -23.5% |
| Financial income | 75/76B | €742 | €1,941 | +€1,199 | +162% |
| Recurring financial income | 75 | €742 | €1,941 | +€1,199 | +162% |
| Financial charges | 65/66B | €4,593 | €3,794 | -€799 | -17.4% |
| Recurring financial charges | 65 | €4,593 | €3,794 | -€799 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €118,646 | €91,833 | -€26,814 | -22.6% |
| Income taxes | 67/77 | €36,137 | €27,850 | -€8,287 | -22.9% |
| Profit (loss) for the period | 9904 | €82,509 | €63,983 | -€18,526 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €82,509 | €63,983 | -€18,526 | -22.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.