LMG 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.
LMG Consulting
Largest movements
- Cash +€97,377
up €97,377 (+108%), from €90,505 to €187,882
mainly Net result for the year (+€122,470) and Tax, wage and social debts (+€11,147)
- Receivables within one year +€39,734
up €39,734 (+53.6%), from €74,094 to €113,827
of which Other amounts receivable: +€48,185
- Deferred charges and accrued income -€4,557
down €4,557 (-31.9%), from €14,296 to €9,738
- Reserves +€122,470
up €122,470 (+90.1%), from €135,876 to €258,346
- Tax, wage and social debts +€11,147
up €11,147 (+27.5%), from €40,483 to €51,629
of which Taxes: +€11,147
- Gross operating margin +€28,080
up €28,080 (+20.5%), from €136,645 to €164,725
- Taxes +€9,537
up €9,537 (+34.6%), from €27,577 to €37,114
- Other operating charges -€5,232
down €5,232 (-85.4%), from €6,127 to €895
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 | €180,497 | €314,553 | +€134,055 | +74.3% |
| Fixed assets | 21/28 | €1,602 | €3,105 | +€1,503 | +93.8% |
| Tangible fixed assets | 22/27 | €1,602 | €3,105 | +€1,503 | +93.8% |
| Furniture and vehicles | 24 | €1,602 | €3,105 | +€1,503 | +93.8% |
| Current assets | 29/58 | €178,895 | €311,448 | +€132,553 | +74.1% |
| Amounts receivable within one year | 40/41 | €74,094 | €113,827 | +€39,734 | +53.6% |
| Trade receivables | 40 | €8,452 | €0 | -€8,452 | -100% |
| Other amounts receivable | 41 | €65,642 | €113,827 | +€48,185 | +73.4% |
| Cash at bank and in hand | 54/58 | €90,505 | €187,882 | +€97,377 | +108% |
| Deferred charges and accrued income | 490/1 | €14,296 | €9,738 | -€4,557 | -31.9% |
| Total equity and liabilities | 10/49 | €180,497 | €314,553 | +€134,055 | +74.3% |
| Equity | 10/15 | €137,876 | €260,346 | +€122,470 | +88.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €135,876 | €258,346 | +€122,470 | +90.1% |
| Distributable reserves | 133 | €135,876 | €258,346 | +€122,470 | +90.1% |
| Amounts payable | 17/49 | €42,621 | €54,207 | +€11,586 | +27.2% |
| Amounts payable within one year | 42/48 | €42,621 | €54,207 | +€11,586 | +27.2% |
| Trade debts | 44 | €2,139 | €2,578 | +€439 | +20.5% |
| Suppliers | 440/4 | €2,139 | €2,578 | +€439 | +20.5% |
| Taxes, remuneration and social security | 45 | €40,483 | €51,629 | +€11,147 | +27.5% |
| Taxes | 450/3 | €40,483 | €51,629 | +€11,147 | +27.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €805 | €1,268 | +€463 | +57.5% |
| Other operating charges | 640/8 | €6,127 | €895 | -€5,232 | -85.4% |
| Gross operating margin | 9900 | €136,645 | €164,725 | +€28,080 | +20.5% |
| Operating profit (loss) | 9901 | €129,713 | €162,562 | +€32,849 | +25.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €2,272 | €2,978 | +€706 | +31.1% |
| Recurring financial charges | 65 | €2,272 | €2,978 | +€706 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €127,442 | €159,584 | +€32,142 | +25.2% |
| Income taxes | 67/77 | €27,577 | €37,114 | +€9,537 | +34.6% |
| Profit (loss) for the period | 9904 | €99,864 | €122,470 | +€22,605 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €99,864 | €122,470 | +€22,605 | +22.6% |
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 24 October 2026 via checked.be.