LGT Management: 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
LGT Management
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€124,836
2024 · €134,630-€9,793
Equity
€5,000
2024 · €5,000
Cash
€231,947
2024 · €231,471+€476
Balance sheet total
€275,172
2024 · €271,949+€3,223
Largest movements
Assets
- Tangible fixed assets +€2,961
up €2,961 (+58.1%), from €5,099 to €8,060
of which Plant, machinery and equipment: +€3,623
Equity and liabilities
- Trade debts +€3,060
up €3,060 (+34.1%), from €8,978 to €12,038
Income statement
- Gross operating margin -€11,901
down €11,901 (-6.8%), from €174,016 to €162,115
- Taxes -€3,097
down €3,097 (-7.7%), from €40,039 to €36,942
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
€134,630
Gross operating margin
-€11,901
Depreciation
-€480
Other operating charges
+€78
Financial income
-€619
Financial charges
+€31
Taxes
+€3,097
Result 2025
€124,836
raises the resultlowers the result
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
+€129,631
Investment
-€4,318
Financing
-€124,836
Cash 2024
€231,471
From operations (derived)
+€129,631
Net result for the year
+€124,836
Depreciation
+€1,358
Receivables within one year
-€684
Deferred charges and accrued income
+€898
Trade debts
+€3,060
Tax, wage and social debts
-€1,398
Other debts
+€312
Accrued charges and deferred income
+€1,250
Investment (derived)
-€4,318
Investment in fixed assets (net)
-€4,318
Financing
-€124,836
Contributions, distributions and other
-€124,836
Cash 2025
€231,947
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €271,949 | €275,172 | +€3,223 | +1.2% |
| Fixed assets | 21/28 | €5,099 | €8,060 | +€2,961 | +58.1% |
| Tangible fixed assets | 22/27 | €5,099 | €8,060 | +€2,961 | +58.1% |
| Plant, machinery and equipment | 23 | - | €3,623 | +€3,623 | |
| Furniture and vehicles | 24 | €5,099 | €4,436 | -€663 | -13.0% |
| Current assets | 29/58 | €266,850 | €267,112 | +€262 | +0.1% |
| Amounts receivable within one year | 40/41 | €28,001 | €28,686 | +€684 | +2.4% |
| Trade receivables | 40 | €26,626 | €27,148 | +€522 | +2.0% |
| Other amounts receivable | 41 | €1,376 | €1,538 | +€162 | +11.8% |
| Cash at bank and in hand | 54/58 | €231,471 | €231,947 | +€476 | +0.2% |
| Deferred charges and accrued income | 490/1 | €7,378 | €6,480 | -€898 | -12.2% |
| Total equity and liabilities | 10/49 | €271,949 | €275,172 | +€3,223 | +1.2% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €266,949 | €270,172 | +€3,223 | +1.2% |
| Amounts payable within one year | 42/48 | €266,949 | €268,922 | +€1,973 | +0.7% |
| Trade debts | 44 | €8,978 | €12,038 | +€3,060 | +34.1% |
| Suppliers | 440/4 | €8,978 | €12,038 | +€3,060 | +34.1% |
| Taxes, remuneration and social security | 45 | €16,537 | €15,139 | -€1,398 | -8.5% |
| Taxes | 450/3 | €15,150 | €15,139 | -€11 | -0.1% |
| Remuneration and social security | 454/9 | €1,387 | €0 | -€1,387 | -100% |
| Other amounts payable | 47/48 | €241,434 | €241,746 | +€312 | +0.1% |
| Accrued charges and deferred income | 492/3 | - | €1,250 | +€1,250 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €878 | €1,358 | +€480 | +54.6% |
| Other operating charges | 640/8 | €543 | €465 | -€78 | -14.3% |
| Gross operating margin | 9900 | €174,016 | €162,115 | -€11,901 | -6.8% |
| Operating profit (loss) | 9901 | €172,594 | €160,292 | -€12,302 | -7.1% |
| Financial income | 75/76B | €2,221 | €1,602 | -€619 | -27.9% |
| Recurring financial income | 75 | €2,221 | €1,602 | -€619 | -27.9% |
| Financial charges | 65/66B | €146 | €115 | -€31 | -21.3% |
| Recurring financial charges | 65 | €146 | €115 | -€31 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €174,669 | €161,779 | -€12,890 | -7.4% |
| Income taxes | 67/77 | €40,039 | €36,942 | -€3,097 | -7.7% |
| Profit (loss) for the period | 9904 | €134,630 | €124,836 | -€9,793 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €134,630 | €124,836 | -€9,793 | -7.3% |
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 15 October 2026 via checked.be.