LMA 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.
LMA CONSEILS
Largest movements
- Cash +€48,080
up €48,080 (+313%), from €15,366 to €63,447
mainly Net result for the year (+€51,579) and Tax, wage and social debts (+€4,872)
- Receivables within one year +€5,003
up €5,003 (+32.0%), from €15,651 to €20,654
- Deferred charges and accrued income +€1,283
new in 2025: €1,283
- Reserves +€50,746
up €50,746 (+653%), from €7,777 to €58,524
- Tax, wage and social debts +€4,872
up €4,872 (+30.8%), from €15,795 to €20,667
- Other debts -€4,243
down €4,243 (-95.4%), from €4,446 to €203
- Trade debts +€2,991
new in 2025: €2,991
- Gross operating margin +€60,893
up €60,893 (+514%), from €11,844 to €72,737
- Taxes +€16,781
up €16,781 (+520%), from €3,229 to €20,010
- Financial charges +€1,271
up €1,271 (+25,413%), from €5 to €1,276
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 | €31,018 | €85,384 | +€54,366 | +175% |
| Current assets | 29/58 | €31,018 | €85,384 | +€54,366 | +175% |
| Amounts receivable within one year | 40/41 | €15,651 | €20,654 | +€5,003 | +32.0% |
| Trade receivables | 40 | €15,651 | €20,654 | +€5,003 | +32.0% |
| Cash at bank and in hand | 54/58 | €15,366 | €63,447 | +€48,080 | +313% |
| Deferred charges and accrued income | 490/1 | - | €1,283 | +€1,283 | |
| Total equity and liabilities | 10/49 | €31,018 | €85,384 | +€54,366 | +175% |
| Equity | 10/15 | €10,777 | €61,524 | +€50,746 | +471% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,777 | €58,524 | +€50,746 | +653% |
| Distributable reserves | 133 | €7,777 | €58,524 | +€50,746 | +653% |
| Amounts payable | 17/49 | €20,241 | €23,861 | +€3,620 | +17.9% |
| Amounts payable within one year | 42/48 | €20,241 | €23,861 | +€3,620 | +17.9% |
| Trade debts | 44 | - | €2,991 | +€2,991 | |
| Suppliers | 440/4 | - | €2,991 | +€2,991 | |
| Taxes, remuneration and social security | 45 | €15,795 | €20,667 | +€4,872 | +30.8% |
| Taxes | 450/3 | €15,795 | €20,667 | +€4,872 | +30.8% |
| Other amounts payable | 47/48 | €4,446 | €203 | -€4,243 | -95.4% |
| Gross operating margin | 9900 | €11,844 | €72,737 | +€60,893 | +514% |
| Operating profit (loss) | 9901 | €11,844 | €72,737 | +€60,893 | +514% |
| Financial income | 75/76B | - | €128 | +€128 | |
| Recurring financial income | 75 | - | €128 | +€128 | |
| Financial charges | 65/66B | €5 | €1,276 | +€1,271 | +25,413% |
| Recurring financial charges | 65 | €5 | €1,276 | +€1,271 | +25,413% |
| Profit (loss) for the period before taxes | 9903 | €11,839 | €71,590 | +€59,751 | +505% |
| Income taxes | 67/77 | €3,229 | €20,010 | +€16,781 | +520% |
| Profit (loss) for the period | 9904 | €8,610 | €51,579 | +€42,969 | +499% |
| Profit (loss) for the period to be appropriated | 9905 | €8,610 | €51,579 | +€42,969 | +499% |
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.