LM CONSULT: 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 CONSULT
Largest movements
- Cash +€18,183
up €18,183 (+10.1%), from €179,160 to €197,343
mainly Receivables within one year (+€17,454) and Trade debts (+€3,395)
- Receivables within one year -€17,454
down €17,454 (-65.2%), from €26,750 to €9,296
of which Trade receivables: -€10,786
- Other debts -€4,556
down €4,556 (-17.8%), from €25,551 to €20,995
- Trade debts +€3,395
up €3,395 (+48.7%), from €6,965 to €10,360
- Gross operating margin -€54,832
down €54,832 (-79.1%), from €69,323 to €14,491
- Taxes -€11,861
down €11,861 (-58.1%), from €20,412 to €8,552
- Other operating charges +€2,332
up €2,332 (+108%), from €2,167 to €4,500
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 | €207,892 | €207,411 | -€481 | -0.2% |
| Fixed assets | 21/28 | €1,982 | €772 | -€1,210 | -61.1% |
| Tangible fixed assets | 22/27 | €1,982 | €772 | -€1,210 | -61.1% |
| Furniture and vehicles | 24 | €1,982 | €772 | -€1,210 | -61.1% |
| Current assets | 29/58 | €205,910 | €206,639 | +€729 | +0.4% |
| Amounts receivable within one year | 40/41 | €26,750 | €9,296 | -€17,454 | -65.2% |
| Trade receivables | 40 | €17,948 | €7,162 | -€10,786 | -60.1% |
| Other amounts receivable | 41 | €8,802 | €2,134 | -€6,668 | -75.8% |
| Cash at bank and in hand | 54/58 | €179,160 | €197,343 | +€18,183 | +10.1% |
| Total equity and liabilities | 10/49 | €207,892 | €207,411 | -€481 | -0.2% |
| Equity | 10/15 | €164,894 | €164,887 | -€7 | 0.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €71,373 | €71,373 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,198 | €6,198 | = | 0.0% |
| Legal reserve | 130 | €6,198 | €6,198 | = | 0.0% |
| Distributable reserves | 133 | €65,176 | €65,176 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,547 | €31,540 | -€7 | 0.0% |
| Amounts payable | 17/49 | €42,998 | €42,524 | -€474 | -1.1% |
| Amounts payable within one year | 42/48 | €42,998 | €42,524 | -€474 | -1.1% |
| Trade debts | 44 | €6,965 | €10,360 | +€3,395 | +48.7% |
| Suppliers | 440/4 | €6,965 | €10,360 | +€3,395 | +48.7% |
| Taxes, remuneration and social security | 45 | €10,482 | €11,169 | +€687 | +6.6% |
| Taxes | 450/3 | €10,482 | €11,169 | +€687 | +6.6% |
| Other amounts payable | 47/48 | €25,551 | €20,995 | -€4,556 | -17.8% |
| Non-recurring operating income | 76A | €4,702 | €0 | -€4,702 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,210 | €1,210 | = | 0.0% |
| Other operating charges | 640/8 | €2,167 | €4,500 | +€2,332 | +108% |
| Gross operating margin | 9900 | €69,323 | €14,491 | -€54,832 | -79.1% |
| Operating profit (loss) | 9901 | €65,946 | €8,781 | -€57,165 | -86.7% |
| Financial income | 75/76B | €639 | €224 | -€415 | -65.0% |
| Recurring financial income | 75 | €639 | €224 | -€415 | -65.0% |
| Financial charges | 65/66B | €431 | €461 | +€30 | +6.9% |
| Recurring financial charges | 65 | €431 | €461 | +€30 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €66,154 | €8,544 | -€57,610 | -87.1% |
| Income taxes | 67/77 | €20,412 | €8,552 | -€11,861 | -58.1% |
| Profit (loss) for the period | 9904 | €45,742 | -€7 | -€45,749 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,742 | -€7 | -€45,749 |
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 20 October 2026 via checked.be.