LK 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 CONSULTING
Largest movements
- Receivables within one year +€102,997
up €102,997 (+346%), from €29,765 to €132,762
of which Other amounts receivable: +€96,431
- Cash +€43,318
up €43,318 (+160%), from €27,127 to €70,445
mainly Net result for the year (+€149,999) and Depreciation (+€57,237)
- Tangible fixed assets -€41,949
down €41,949 (-5.2%), from €808,844 to €766,895
of which Land and buildings: -€26,757
- Reserves +€119,020
up €119,020 (+34.2%), from €347,868 to €466,888
- Debts after one year -€38,574
down €38,574 (-8.7%), from €441,369 to €402,795
- Tax, wage and social debts +€32,954
up €32,954 (+296%), from €11,132 to €44,086
of which Taxes: +€32,791
- Gross operating margin +€196,027
up €196,027 (+118%), from €165,862 to €361,890
- Taxes +€50,347
up €50,347 (+208%), from €24,152 to €74,500
- Staff costs +€9,552
up €9,552 (+21.2%), from €45,156 to €54,708
- Financial charges +€7,767
up €7,767 (+86.2%), from €9,015 to €16,782
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 | €871,454 | €976,902 | +€105,448 | +12.1% |
| Fixed assets | 21/28 | €808,844 | €766,895 | -€41,949 | -5.2% |
| Tangible fixed assets | 22/27 | €808,844 | €766,895 | -€41,949 | -5.2% |
| Land and buildings | 22 | €778,144 | €751,387 | -€26,757 | -3.4% |
| Plant, machinery and equipment | 23 | €10,017 | €7,544 | -€2,473 | -24.7% |
| Furniture and vehicles | 24 | €20,683 | €7,963 | -€12,720 | -61.5% |
| Current assets | 29/58 | €62,610 | €210,006 | +€147,397 | +235% |
| Amounts receivable within one year | 40/41 | €29,765 | €132,762 | +€102,997 | +346% |
| Trade receivables | 40 | €3,636 | €10,202 | +€6,566 | +181% |
| Other amounts receivable | 41 | €26,130 | €122,560 | +€96,431 | +369% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,127 | €70,445 | +€43,318 | +160% |
| Deferred charges and accrued income | 490/1 | €5,467 | €6,549 | +€1,082 | +19.8% |
| Total equity and liabilities | 10/49 | €871,454 | €976,902 | +€105,448 | +12.1% |
| Equity | 10/15 | €352,868 | €471,888 | +€119,020 | +33.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €347,868 | €466,888 | +€119,020 | +34.2% |
| Distributable reserves | 133 | €347,868 | €466,888 | +€119,020 | +34.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €518,586 | €505,013 | -€13,572 | -2.6% |
| Amounts payable after more than one year | 17 | €441,369 | €402,795 | -€38,574 | -8.7% |
| Financial debts | 170/4 | €441,369 | €402,795 | -€38,574 | -8.7% |
| Amounts payable within one year | 42/48 | €77,217 | €102,058 | +€24,841 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €38,766 | €39,057 | +€292 | +0.8% |
| Trade debts | 44 | €12,549 | €4,364 | -€8,185 | -65.2% |
| Suppliers | 440/4 | €12,549 | €4,364 | -€8,185 | -65.2% |
| Advances received on contracts in progress | 46 | €14,177 | €7,071 | -€7,106 | -50.1% |
| Taxes, remuneration and social security | 45 | €11,132 | €44,086 | +€32,954 | +296% |
| Taxes | 450/3 | €4,000 | €36,791 | +€32,791 | +820% |
| Remuneration and social security | 454/9 | €7,132 | €7,295 | +€163 | +2.3% |
| Other amounts payable | 47/48 | €593 | €7,480 | +€6,887 | +1,162% |
| Accrued charges and deferred income | 492/3 | €0 | €160 | +€160 | |
| Remuneration, social security and pensions | 62 | €45,156 | €54,708 | +€9,552 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,929 | €57,237 | +€308 | +0.5% |
| Other operating charges | 640/8 | €8,235 | €8,884 | +€649 | +7.9% |
| Gross operating margin | 9900 | €165,862 | €361,890 | +€196,027 | +118% |
| Operating profit (loss) | 9901 | €55,542 | €241,061 | +€185,519 | +334% |
| Financial income | 75/76B | €2,146 | €220 | -€1,926 | -89.7% |
| Recurring financial income | 75 | €2,146 | €220 | -€1,926 | -89.7% |
| Financial charges | 65/66B | €9,015 | €16,782 | +€7,767 | +86.2% |
| Recurring financial charges | 65 | €9,015 | €16,782 | +€7,767 | +86.2% |
| Profit (loss) for the period before taxes | 9903 | €48,674 | €224,499 | +€175,826 | +361% |
| Income taxes | 67/77 | €24,152 | €74,500 | +€50,347 | +208% |
| Profit (loss) for the period | 9904 | €24,521 | €149,999 | +€125,478 | +512% |
| Profit (loss) for the period to be appropriated | 9905 | €24,521 | €149,999 | +€125,478 | +512% |
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 13 October 2026 via checked.be.