LME 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.
LME CONSULT
Largest movements
- Tangible fixed assets -€20,097
down €20,097 (-29.4%), from €68,274 to €48,177
- Deferred charges and accrued income +€15,674
up €15,674 (+781%), from €2,007 to €17,681
- Receivables within one year -€4,969
down €4,969 (-27.1%), from €18,318 to €13,348
of which Trade receivables: -€5,201
- Receivables after one year +€2,184
up €2,184 (+4.7%), from €46,424 to €48,608
- Other debts +€68,664
up €68,664 (+1,202%), from €5,711 to €74,375
- Reserves -€48,806
down €48,806 (-100%), from €48,806 to €0
- Debts after one year -€26,684
down €26,684 (-36.7%), from €72,666 to €45,983
- Tax, wage and social debts -€5,238
down €5,238 (-38.1%), from €13,754 to €8,517
- Trade debts +€2,099
up €2,099 (+174%), from €1,204 to €3,302
- Gross operating margin -€15,992
down €15,992 (-12.6%), from €126,763 to €110,771
- Taxes -€4,083
down €4,083 (-18.3%), from €22,347 to €18,265
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 | €169,795 | €160,893 | -€8,902 | -5.2% |
| Fixed assets | 21/28 | €83,274 | €63,177 | -€20,097 | -24.1% |
| Tangible fixed assets | 22/27 | €68,274 | €48,177 | -€20,097 | -29.4% |
| Furniture and vehicles | 24 | €68,274 | €48,177 | -€20,097 | -29.4% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €86,520 | €97,716 | +€11,196 | +12.9% |
| Amounts receivable after more than one year | 29 | €46,424 | €48,608 | +€2,184 | +4.7% |
| Other amounts receivable | 291 | €46,424 | €48,608 | +€2,184 | +4.7% |
| Amounts receivable within one year | 40/41 | €18,318 | €13,348 | -€4,969 | -27.1% |
| Trade receivables | 40 | €18,318 | €13,117 | -€5,201 | -28.4% |
| Other amounts receivable | 41 | - | €231 | +€231 | |
| Cash at bank and in hand | 54/58 | €19,772 | €18,079 | -€1,693 | -8.6% |
| Deferred charges and accrued income | 490/1 | €2,007 | €17,681 | +€15,674 | +781% |
| Total equity and liabilities | 10/49 | €169,795 | €160,893 | -€8,902 | -5.2% |
| Equity | 10/15 | €50,806 | €2,000 | -€48,806 | -96.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €48,806 | €0 | -€48,806 | -100% |
| Distributable reserves | 133 | €48,806 | €0 | -€48,806 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €118,989 | €158,893 | +€39,904 | +33.5% |
| Amounts payable after more than one year | 17 | €72,666 | €45,983 | -€26,684 | -36.7% |
| Financial debts | 170/4 | €72,666 | €45,983 | -€26,684 | -36.7% |
| Amounts payable within one year | 42/48 | €46,323 | €112,877 | +€66,554 | +144% |
| Current portion of amounts payable after more than one year | 42 | €25,654 | €26,684 | +€1,029 | +4.0% |
| Trade debts | 44 | €1,204 | €3,302 | +€2,099 | +174% |
| Suppliers | 440/4 | €1,204 | €3,302 | +€2,099 | +174% |
| Taxes, remuneration and social security | 45 | €13,754 | €8,517 | -€5,238 | -38.1% |
| Taxes | 450/3 | €13,754 | €8,517 | -€5,238 | -38.1% |
| Other amounts payable | 47/48 | €5,711 | €74,375 | +€68,664 | +1,202% |
| Accrued charges and deferred income | 492/3 | - | €33 | +€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,790 | €20,758 | -€1,031 | -4.7% |
| Other operating charges | 640/8 | €1,040 | €1,561 | +€521 | +50.1% |
| Gross operating margin | 9900 | €126,763 | €110,771 | -€15,992 | -12.6% |
| Operating profit (loss) | 9901 | €103,933 | €88,451 | -€15,482 | -14.9% |
| Financial income | 75/76B | €464 | €471 | +€7 | +1.5% |
| Recurring financial income | 75 | €464 | €471 | +€7 | +1.5% |
| Financial charges | 65/66B | €4,494 | €3,569 | -€925 | -20.6% |
| Recurring financial charges | 65 | €4,494 | €3,569 | -€925 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €99,903 | €85,353 | -€14,550 | -14.6% |
| Income taxes | 67/77 | €22,347 | €18,265 | -€4,083 | -18.3% |
| Profit (loss) for the period | 9904 | €77,556 | €67,088 | -€10,468 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,556 | €67,088 | -€10,468 | -13.5% |
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 21 October 2026 via checked.be.