LM IT CONSULTING: what changed
Two fiscal 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 IT CONSULTING
Largest movements
- Cash +€57,861
up €57,861 (+623.8%), from €9,276 to €67,137
mainly Net result for the year (+€48,923) and Depreciation (+€11,969)
- Tangible fixed assets -€10,089
down €10,089 (-35.8%), from €28,195 to €18,106
- Receivables within one year +€9,598
up €9,598 (+44579.5%), from €22 to €9,620
of which Trade receivables: +€9,620
- Profit (loss) carried forward +€48,923
up €48,923 (+175.4%), from €27,886 to €76,809
- Tax, wage and social debts +€8,220
up €8,220 (+127.5%), from €6,449 to €14,669
- Gross operating margin +€30,719
up €30,719 (+66.7%), from €46,075 to €76,794
- Taxes +€6,282
up €6,282 (+68.7%), from €9,138 to €15,420
- Depreciation +€4,800
up €4,800 (+66.9%), from €7,170 to €11,969
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.
Cash bridge derived
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 | €37,492 | €94,863 | +€57,370 | +153.0% |
| Fixed assets | 21/28 | €28,195 | €18,106 | -€10,089 | -35.8% |
| Tangible fixed assets | 22/27 | €28,195 | €18,106 | -€10,089 | -35.8% |
| Furniture and vehicles | 24 | €28,195 | €18,106 | -€10,089 | -35.8% |
| Current assets | 29/58 | €9,297 | €76,757 | +€67,459 | +725.6% |
| Amounts receivable within one year | 40/41 | €22 | €9,620 | +€9,598 | +44579.5% |
| Trade receivables | 40 | - | €9,620 | +€9,620 | |
| Other amounts receivable | 41 | €22 | €0 | -€22 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,276 | €67,137 | +€57,861 | +623.8% |
| Total equity and liabilities | 10/49 | €37,492 | €94,863 | +€57,370 | +153.0% |
| Equity | 10/15 | €30,886 | €79,809 | +€48,923 | +158.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,886 | €76,809 | +€48,923 | +175.4% |
| Amounts payable | 17/49 | €6,606 | €15,054 | +€8,448 | +127.9% |
| Amounts payable within one year | 42/48 | €6,606 | €15,054 | +€8,448 | +127.9% |
| Financial debts | 43 | - | €43 | +€43 | |
| Credit institutions | 430/8 | - | €43 | +€43 | |
| Trade debts | 44 | €61 | €245 | +€184 | +300.0% |
| Suppliers | 440/4 | €61 | €245 | +€184 | +300.0% |
| Taxes, remuneration and social security | 45 | €6,449 | €14,669 | +€8,220 | +127.5% |
| Taxes | 450/3 | €6,449 | €14,669 | +€8,220 | +127.5% |
| Other amounts payable | 47/48 | €96 | €96 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €80 | €0 | -€80 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,170 | €11,969 | +€4,800 | +66.9% |
| Other operating charges | 640/8 | €1,059 | €418 | -€641 | -60.5% |
| Gross operating margin | 9900 | €46,075 | €76,794 | +€30,719 | +66.7% |
| Operating profit (loss) | 9901 | €37,765 | €64,406 | +€26,641 | +70.5% |
| Financial charges | 65/66B | €741 | €63 | -€678 | -91.5% |
| Recurring financial charges | 65 | €741 | €63 | -€678 | -91.5% |
| Profit (loss) for the period before taxes | 9903 | €37,024 | €64,343 | +€27,318 | +73.8% |
| Income taxes | 67/77 | €9,138 | €15,420 | +€6,282 | +68.7% |
| Profit (loss) for the period | 9904 | €27,886 | €48,923 | +€21,036 | +75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,886 | €48,923 | +€21,036 | +75.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.