LK&C 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.
LK&C Consulting
Largest movements
- Receivables within one year +€110,944
up €110,944 (+79.6%), from €139,360 to €250,304
of which Trade receivables: +€92,534
- Tangible fixed assets -€32,590
down €32,590 (-5.7%), from €573,418 to €540,827
of which Land and buildings: -€30,098
- Deferred charges and accrued income -€29,809
no longer reported in 2024 (was €29,809)
- Trade debts +€37,086
up €37,086 (+31.5%), from €117,827 to €154,913
- Profit (loss) carried forward +€8,759
up €8,759 (+5.6%), from €157,014 to €165,774
- Turnover -€254,969
no longer reported in 2024 (was €254,969)
- Purchases and services -€187,260
no longer reported in 2024 (was €187,260)
- Gross operating margin -€20,212
down €20,212 (-29.9%), from €67,709 to €47,498
- Staff costs -€8,842
no longer reported in 2024 (was €8,842)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €754,776 | €805,528 | +€50,752 | +6.7% |
| Fixed assets | 21/28 | €578,754 | €546,164 | -€32,590 | -5.6% |
| Tangible fixed assets | 22/27 | €573,418 | €540,827 | -€32,590 | -5.7% |
| Land and buildings | 22 | €569,705 | €539,607 | -€30,098 | -5.3% |
| Furniture and vehicles | 24 | €2,569 | €458 | -€2,111 | -82.2% |
| Other tangible fixed assets | 26 | €1,144 | €763 | -€381 | -33.3% |
| Financial fixed assets | 28 | €5,337 | €5,337 | = | 0.0% |
| Current assets | 29/58 | €176,022 | €259,364 | +€83,342 | +47.3% |
| Amounts receivable within one year | 40/41 | €139,360 | €250,304 | +€110,944 | +79.6% |
| Trade receivables | 40 | €139,360 | €231,893 | +€92,534 | +66.4% |
| Other amounts receivable | 41 | - | €18,411 | +€18,411 | |
| Cash at bank and in hand | 54/58 | €6,853 | €9,060 | +€2,207 | +32.2% |
| Deferred charges and accrued income | 490/1 | €29,809 | - | -€29,809 | |
| Total equity and liabilities | 10/49 | €754,776 | €805,528 | +€50,752 | +6.7% |
| Equity | 10/15 | €187,179 | €195,939 | +€8,759 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,565 | €11,565 | = | 0.0% |
| Non-distributable reserves | 130/1 | €578 | €578 | = | 0.0% |
| Reserves not available under the articles | 1311 | €578 | €578 | = | 0.0% |
| Distributable reserves | 133 | €10,987 | €10,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,014 | €165,774 | +€8,759 | +5.6% |
| Amounts payable | 17/49 | €567,597 | €609,589 | +€41,993 | +7.4% |
| Amounts payable after more than one year | 17 | €336,078 | €336,078 | = | 0.0% |
| Financial debts | 170/4 | €336,078 | €336,078 | = | 0.0% |
| Amounts payable within one year | 42/48 | €231,519 | €273,511 | +€41,993 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €224 | €224 | = | 0.0% |
| Trade debts | 44 | €117,827 | €154,913 | +€37,086 | +31.5% |
| Suppliers | 440/4 | €117,827 | €154,913 | +€37,086 | +31.5% |
| Taxes, remuneration and social security | 45 | €113,468 | €118,375 | +€4,907 | +4.3% |
| Taxes | 450/3 | €113,468 | €118,375 | +€4,907 | +4.3% |
| Turnover | 70 | €254,969 | - | -€254,969 | |
| Goods, raw materials, services and sundry goods | 60/61 | €187,260 | - | -€187,260 | |
| Remuneration, social security and pensions | 62 | €8,842 | - | -€8,842 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,108 | €32,590 | -€518 | -1.6% |
| Other operating charges | 640/8 | €2,010 | - | -€2,010 | |
| Gross operating margin | 9900 | €67,709 | €47,498 | -€20,212 | -29.9% |
| Operating profit (loss) | 9901 | €23,749 | €14,907 | -€8,842 | -37.2% |
| Financial charges | 65/66B | €5,428 | €3,228 | -€2,199 | -40.5% |
| Recurring financial charges | 65 | €5,428 | €3,228 | -€2,199 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €18,322 | €11,679 | -€6,643 | -36.3% |
| Income taxes | 67/77 | €3,664 | €2,920 | -€745 | -20.3% |
| Profit (loss) for the period | 9904 | €14,657 | €8,759 | -€5,898 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,657 | €8,759 | -€5,898 | -40.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.