LMI 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.
LMI Consulting
Largest movements
- Cash +€15,606
up €15,606 (+2,476%), from €630 to €16,237
mainly Net result for the year (+€12,212) and Other debts (+€2,979)
- Tangible fixed assets -€593
no longer reported in 2025 (was €593)
- Profit (loss) carried forward +€12,212
up €12,212 (+41.6%), from -€29,387 to -€17,175
- Other debts +€2,979
up €2,979 (+11.4%), from €26,031 to €29,009
- Tax, wage and social debts -€265
down €265 (-35.7%), from €742 to €477
- Gross operating margin +€22,330
up €22,330, from -€9,079 to €13,251
- Depreciation -€10,667
no longer reported in 2025 (was €10,667)
- Other operating charges +€787
new in 2025: €787
- Taxes -€280
down €280 (-73.9%), from €379 to €99
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 | €1,386 | €16,312 | +€14,926 | +1,077% |
| Fixed assets | 21/28 | €667 | €75 | -€593 | -88.8% |
| Tangible fixed assets | 22/27 | €593 | - | -€593 | |
| Furniture and vehicles | 24 | €593 | - | -€593 | |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €718 | €16,237 | +€15,518 | +2,160% |
| Amounts receivable within one year | 40/41 | €88 | - | -€88 | |
| Other amounts receivable | 41 | €88 | - | -€88 | |
| Cash at bank and in hand | 54/58 | €630 | €16,237 | +€15,606 | +2,476% |
| Total equity and liabilities | 10/49 | €1,386 | €16,312 | +€14,926 | +1,077% |
| Equity | 10/15 | -€25,387 | -€13,175 | +€12,212 | +48.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,387 | -€17,175 | +€12,212 | +41.6% |
| Amounts payable | 17/49 | €26,773 | €29,487 | +€2,714 | +10.1% |
| Amounts payable within one year | 42/48 | €26,773 | €29,487 | +€2,714 | +10.1% |
| Taxes, remuneration and social security | 45 | €742 | €477 | -€265 | -35.7% |
| Taxes | 450/3 | €742 | €477 | -€265 | -35.7% |
| Other amounts payable | 47/48 | €26,031 | €29,009 | +€2,979 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,667 | - | -€10,667 | |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | -€9,079 | €13,251 | +€22,330 | |
| Operating profit (loss) | 9901 | -€19,746 | €12,464 | +€32,210 | |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,899 | €12,311 | +€32,210 | |
| Income taxes | 67/77 | €379 | €99 | -€280 | -73.9% |
| Profit (loss) for the period | 9904 | -€20,278 | €12,212 | +€32,490 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,278 | €12,212 | +€32,490 |
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 14 October 2026 via checked.be.