LKR 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.
LKR CONSULTING
Largest movements
- Current investments +€90,000
new in 2025: €90,000
- Cash -€81,899
down €81,899 (-72.1%), from €113,618 to €31,719
mainly Current investments (-€90,000) and Investment in fixed assets (net) (-€32,951)
- Tangible fixed assets +€32,221
new in 2025: €32,221
- Receivables within one year +€5,619
new in 2025: €5,619
of which Trade receivables: +€5,478
- Other debts +€23,125
up €23,125 (+1,809%), from €1,278 to €24,403
- Reserves +€21,811
up €21,811 (+17.7%), from €123,052 to €144,863
- Gross operating margin +€15,392
up €15,392 (+32.4%), from €47,539 to €62,931
- Taxes +€2,027
up €2,027 (+14.9%), from €13,643 to €15,670
- Financial income -€1,797
no longer reported in 2025 (was €1,797)
- Depreciation +€730
new in 2025: €730
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 | €129,224 | €173,806 | +€44,581 | +34.5% |
| Fixed assets | 21/28 | - | €32,221 | +€32,221 | |
| Tangible fixed assets | 22/27 | - | €32,221 | +€32,221 | |
| Furniture and vehicles | 24 | - | €32,221 | +€32,221 | |
| Current assets | 29/58 | €129,224 | €141,584 | +€12,360 | +9.6% |
| Amounts receivable within one year | 40/41 | - | €5,619 | +€5,619 | |
| Trade receivables | 40 | - | €5,478 | +€5,478 | |
| Other amounts receivable | 41 | - | €141 | +€141 | |
| Current investments | 50/53 | - | €90,000 | +€90,000 | |
| Cash at bank and in hand | 54/58 | €113,618 | €31,719 | -€81,899 | -72.1% |
| Deferred charges and accrued income | 490/1 | €15,606 | €14,246 | -€1,360 | -8.7% |
| Total equity and liabilities | 10/49 | €129,224 | €173,806 | +€44,581 | +34.5% |
| Equity | 10/15 | €124,052 | €145,863 | +€21,811 | +17.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €123,052 | €144,863 | +€21,811 | +17.7% |
| Distributable reserves | 133 | €123,052 | €144,863 | +€21,811 | +17.7% |
| Amounts payable | 17/49 | €5,173 | €27,943 | +€22,770 | +440% |
| Amounts payable within one year | 42/48 | €5,173 | €27,943 | +€22,770 | +440% |
| Trade debts | 44 | €3,260 | €2,370 | -€890 | -27.3% |
| Suppliers | 440/4 | €3,260 | €2,370 | -€890 | -27.3% |
| Taxes, remuneration and social security | 45 | €635 | €1,170 | +€535 | +84.3% |
| Taxes | 450/3 | €635 | €1,170 | +€535 | +84.3% |
| Other amounts payable | 47/48 | €1,278 | €24,403 | +€23,125 | +1,809% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €730 | +€730 | |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €47,539 | €62,931 | +€15,392 | +32.4% |
| Operating profit (loss) | 9901 | €47,011 | €61,657 | +€14,646 | +31.2% |
| Financial income | 75/76B | €1,797 | - | -€1,797 | |
| Recurring financial income | 75 | €1,797 | - | -€1,797 | |
| Financial charges | 65/66B | €169 | €176 | +€8 | +4.5% |
| Recurring financial charges | 65 | €169 | €176 | +€8 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €48,639 | €61,481 | +€12,842 | +26.4% |
| Income taxes | 67/77 | €13,643 | €15,670 | +€2,027 | +14.9% |
| Profit (loss) for the period | 9904 | €34,996 | €45,811 | +€10,815 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,996 | €45,811 | +€10,815 | +30.9% |
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 23 October 2026 via checked.be.