LM TECH 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.
LM TECH CONSULTING
Largest movements
- Cash +€18,247
up €18,247 (+148%), from €12,310 to €30,558
mainly Net result for the year (+€44,870) and Other debts (+€28,602)
- Other debts +€28,602
up €28,602 (+205%), from €13,967 to €42,569
- Reserves -€9,000
down €9,000 (-99.8%), from €9,016 to €16
- Tax, wage and social debts -€2,010
down €2,010 (-74.8%), from €2,689 to €679
- Gross operating margin +€43,615
up €43,615 (+233%), from €18,740 to €62,354
- Taxes +€8,949
up €8,949 (+287%), from €3,116 to €12,065
- Financial charges -€748
down €748 (-13.7%), from €5,451 to €4,703
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 | €30,172 | €48,138 | +€17,966 | +59.5% |
| Current assets | 29/58 | €30,172 | €48,138 | +€17,966 | +59.5% |
| Amounts receivable within one year | 40/41 | €16,706 | €16,371 | -€335 | -2.0% |
| Trade receivables | 40 | €14,810 | €13,552 | -€1,258 | -8.5% |
| Other amounts receivable | 41 | €1,896 | €2,819 | +€924 | +48.7% |
| Cash at bank and in hand | 54/58 | €12,310 | €30,558 | +€18,247 | +148% |
| Deferred charges and accrued income | 490/1 | €1,155 | €1,209 | +€53 | +4.6% |
| Total equity and liabilities | 10/49 | €30,172 | €48,138 | +€17,966 | +59.5% |
| Equity | 10/15 | €13,516 | €4,516 | -€9,000 | -66.6% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €9,016 | €16 | -€9,000 | -99.8% |
| Distributable reserves | 133 | €9,016 | €16 | -€9,000 | -99.8% |
| Amounts payable | 17/49 | €16,656 | €43,622 | +€26,966 | +162% |
| Amounts payable within one year | 42/48 | €16,656 | €43,622 | +€26,966 | +162% |
| Trade debts | 44 | - | €374 | +€374 | |
| Suppliers | 440/4 | - | €374 | +€374 | |
| Taxes, remuneration and social security | 45 | €2,689 | €679 | -€2,010 | -74.8% |
| Taxes | 450/3 | €2,689 | €679 | -€2,010 | -74.8% |
| Other amounts payable | 47/48 | €13,967 | €42,569 | +€28,602 | +205% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | - | -€305 | |
| Other operating charges | 640/8 | €853 | €726 | -€127 | -14.9% |
| Gross operating margin | 9900 | €18,740 | €62,354 | +€43,615 | +233% |
| Operating profit (loss) | 9901 | €17,583 | €61,629 | +€44,046 | +251% |
| Financial income | 75/76B | €0 | €9 | +€9 | +30,133% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +30,133% |
| Financial charges | 65/66B | €5,451 | €4,703 | -€748 | -13.7% |
| Recurring financial charges | 65 | €5,451 | €4,703 | -€748 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €12,132 | €56,935 | +€44,803 | +369% |
| Income taxes | 67/77 | €3,116 | €12,065 | +€8,949 | +287% |
| Profit (loss) for the period | 9904 | €9,016 | €44,870 | +€35,854 | +398% |
| Profit (loss) for the period to be appropriated | 9905 | €9,016 | €44,870 | +€35,854 | +398% |
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 17 October 2026 via checked.be.