LKey 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.
LKey Consulting
Largest movements
- Cash +€114,361
up €114,361 (+42.9%), from €266,355 to €380,716
mainly Other debts (+€233,480) and Net result for the year (+€134,246)
- Other debts +€233,480
up €233,480 (+428%), from €54,534 to €288,013
- Profit (loss) carried forward -€188,325
no longer reported in 2025 (was €188,325)
- Tax, wage and social debts +€73,989
up €73,989 (+333%), from €22,201 to €96,189
- Trade debts -€4,463
down €4,463 (-90.6%), from €4,928 to €465
- Gross operating margin +€137,648
up €137,648 (+100%), from €137,400 to €275,048
- Taxes +€32,788
up €32,788 (+363%), from €9,032 to €41,820
- Financial charges -€11,602
down €11,602 (-10.5%), from €110,621 to €99,019
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 | €272,987 | €387,667 | +€114,680 | +42.0% |
| Current assets | 29/58 | €272,987 | €387,667 | +€114,680 | +42.0% |
| Amounts receivable within one year | 40/41 | €5,968 | €5,968 | = | 0.0% |
| Other amounts receivable | 41 | €5,968 | €5,968 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €266,355 | €380,716 | +€114,361 | +42.9% |
| Deferred charges and accrued income | 490/1 | €665 | €984 | +€319 | +48.1% |
| Total equity and liabilities | 10/49 | €272,987 | €387,667 | +€114,680 | +42.0% |
| Equity | 10/15 | €191,325 | €3,000 | -€188,325 | -98.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €188,325 | - | -€188,325 | |
| Amounts payable | 17/49 | €81,662 | €384,667 | +€303,005 | +371% |
| Amounts payable within one year | 42/48 | €81,662 | €384,667 | +€303,005 | +371% |
| Trade debts | 44 | €4,928 | €465 | -€4,463 | -90.6% |
| Suppliers | 440/4 | €4,928 | €465 | -€4,463 | -90.6% |
| Taxes, remuneration and social security | 45 | €22,201 | €96,189 | +€73,989 | +333% |
| Taxes | 450/3 | €22,201 | €96,189 | +€73,989 | +333% |
| Other amounts payable | 47/48 | €54,534 | €288,013 | +€233,480 | +428% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €137,400 | €275,048 | +€137,648 | +100% |
| Operating profit (loss) | 9901 | €137,012 | €275,048 | +€138,036 | +101% |
| Financial income | 75/76B | €64 | €38 | -€26 | -41.0% |
| Recurring financial income | 75 | €64 | €38 | -€26 | -41.0% |
| Financial charges | 65/66B | €110,621 | €99,019 | -€11,602 | -10.5% |
| Recurring financial charges | 65 | €110,621 | €99,019 | -€11,602 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €26,455 | €176,066 | +€149,611 | +566% |
| Income taxes | 67/77 | €9,032 | €41,820 | +€32,788 | +363% |
| Profit (loss) for the period | 9904 | €17,423 | €134,246 | +€116,823 | +671% |
| Profit (loss) for the period to be appropriated | 9905 | €17,423 | €134,246 | +€116,823 | +671% |
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 14 October 2026 via checked.be.