LM Conseils: 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.
LM Conseils
Largest movements
- Cash +€6,100
up €6,100 (+2,025%), from €301 to €6,401
mainly Other debts (+€43,229) and Tax, wage and social debts (+€3,805)
- Deferred charges and accrued income +€6,036
up €6,036 (+7,405%), from €82 to €6,118
- Receivables within one year +€5,746
up €5,746 (+10.1%), from €56,829 to €62,575
of which Other amounts receivable: +€53,950
- Other debts +€43,229
up €43,229 (+267%), from €16,165 to €59,394
- Current portion of long-term debt -€21,834
down €21,834 (-70.0%), from €31,192 to €9,358
- Debts after one year -€7,049
down €7,049 (-36.1%), from €19,549 to €12,500
of which Financial debts: -€7,049
- Profit (loss) carried forward -€3,812
new in 2025: -€3,812
- Tax, wage and social debts +€3,805
new in 2025: €3,805
- Gross operating margin -€5,707
down €5,707 (-50.4%), from €11,328 to €5,621
- Taxes +€3,519
up €3,519 (+102%), from €3,462 to €6,981
- Financial charges +€880
up €880 (+97.8%), from €899 to €1,779
- Other operating charges +€432
up €432 (+572%), from €76 to €508
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 | €257,518 | €275,234 | +€17,717 | +6.9% |
| Fixed assets | 21/28 | €200,306 | €200,141 | -€165 | -0.1% |
| Tangible fixed assets | 22/27 | €4,106 | €3,941 | -€165 | -4.0% |
| Land and buildings | 22 | €4,106 | €3,941 | -€165 | -4.0% |
| Financial fixed assets | 28 | €196,200 | €196,200 | = | 0.0% |
| Current assets | 29/58 | €57,212 | €75,094 | +€17,882 | +31.3% |
| Amounts receivable within one year | 40/41 | €56,829 | €62,575 | +€5,746 | +10.1% |
| Trade receivables | 40 | €48,204 | - | -€48,204 | |
| Other amounts receivable | 41 | €8,625 | €62,575 | +€53,950 | +625% |
| Cash at bank and in hand | 54/58 | €301 | €6,401 | +€6,100 | +2,025% |
| Deferred charges and accrued income | 490/1 | €82 | €6,118 | +€6,036 | +7,405% |
| Total equity and liabilities | 10/49 | €257,518 | €275,234 | +€17,717 | +6.9% |
| Equity | 10/15 | €190,612 | €186,799 | -€3,812 | -2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €184,412 | €184,412 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €182,552 | €182,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,812 | -€3,812 | |
| Amounts payable | 17/49 | €66,906 | €88,435 | +€21,529 | +32.2% |
| Amounts payable after more than one year | 17 | €19,549 | €12,500 | -€7,049 | -36.1% |
| Financial debts | 170/4 | €7,049 | - | -€7,049 | |
| Other amounts payable | 178/9 | €12,500 | €12,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €47,357 | €75,884 | +€28,527 | +60.2% |
| Current portion of amounts payable after more than one year | 42 | €31,192 | €9,358 | -€21,834 | -70.0% |
| Trade debts | 44 | €0 | €3,326 | +€3,326 | |
| Suppliers | 440/4 | €0 | €3,326 | +€3,326 | |
| Taxes, remuneration and social security | 45 | - | €3,805 | +€3,805 | |
| Taxes | 450/3 | - | €3,805 | +€3,805 | |
| Other amounts payable | 47/48 | €16,165 | €59,394 | +€43,229 | +267% |
| Accrued charges and deferred income | 492/3 | - | €52 | +€52 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165 | €165 | +€0 | 0.0% |
| Other operating charges | 640/8 | €76 | €508 | +€432 | +572% |
| Gross operating margin | 9900 | €11,328 | €5,621 | -€5,707 | -50.4% |
| Operating profit (loss) | 9901 | €11,087 | €4,948 | -€6,140 | -55.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €899 | €1,779 | +€880 | +97.8% |
| Recurring financial charges | 65 | €899 | €1,779 | +€880 | +97.8% |
| Profit (loss) for the period before taxes | 9903 | €10,188 | €3,169 | -€7,019 | -68.9% |
| Income taxes | 67/77 | €3,462 | €6,981 | +€3,519 | +102% |
| Profit (loss) for the period | 9904 | €6,726 | -€3,812 | -€10,538 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,726 | -€3,812 | -€10,538 |
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 19 October 2026 via checked.be.