LMN CONSULT: what changed
Two fiscal 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.
LMN CONSULT
Largest movements
- Cash +€24,451
up €24,451 (+186.7%), from €13,097 to €37,548
mainly Net result for the year (+€161,437) and Short-term financial debts (+€9,152)
- Profit (loss) carried forward +€143,608
up €143,608 (+805.5%), from €17,829 to €161,437
- Debts after one year -€136,380
down €136,380 (-7.7%), from €1.8m to €1.6m
of which Financial debts: -€136,380
- Financial income +€146,656
up €146,656 (+1636.8%), from €8,960 to €155,616
- Gross operating margin +€74,216
up €74,216 (+147.4%), from €50,345 to €124,560
- Financial charges +€17,056
up €17,056 (+34.0%), from €50,197 to €67,253
- Taxes +€1,488
up €1,488 (+494.5%), from €301 to €1,789
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.
Cash bridge derived
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 | €1,975,476 | €1,987,403 | +€11,928 | +0.6% |
| Fixed assets | 21/28 | €1,947,477 | €1,944,130 | -€3,347 | -0.2% |
| Tangible fixed assets | 22/27 | €8,403 | €5,056 | -€3,347 | -39.8% |
| Furniture and vehicles | 24 | €8,403 | €5,056 | -€3,347 | -39.8% |
| Financial fixed assets | 28 | €1,939,073 | €1,939,073 | = | 0.0% |
| Current assets | 29/58 | €27,999 | €43,273 | +€15,274 | +54.6% |
| Amounts receivable within one year | 40/41 | €10,387 | €3,598 | -€6,789 | -65.4% |
| Trade receivables | 40 | €8,000 | €0 | -€8,000 | -100.0% |
| Other amounts receivable | 41 | €2,387 | €3,598 | +€1,211 | +50.7% |
| Cash at bank and in hand | 54/58 | €13,097 | €37,548 | +€24,451 | +186.7% |
| Deferred charges and accrued income | 490/1 | €4,515 | €2,128 | -€2,387 | -52.9% |
| Total equity and liabilities | 10/49 | €1,975,476 | €1,987,403 | +€11,928 | +0.6% |
| Equity | 10/15 | €33,329 | €174,766 | +€141,437 | +424.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €10,329 | -€2,171 | -17.4% |
| Distributable reserves | 133 | €12,500 | €10,329 | -€2,171 | -17.4% |
| Profit (loss) carried forward | 14 | €17,829 | €161,437 | +€143,608 | +805.5% |
| Amounts payable | 17/49 | €1,942,147 | €1,812,637 | -€129,510 | -6.7% |
| Amounts payable after more than one year | 17 | €1,770,332 | €1,633,952 | -€136,380 | -7.7% |
| Financial debts | 170/4 | €1,302,572 | €1,166,192 | -€136,380 | -10.5% |
| Other amounts payable | 178/9 | €467,760 | €467,760 | = | 0.0% |
| Amounts payable within one year | 42/48 | €171,345 | €175,272 | +€3,927 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €133,074 | €136,380 | +€3,306 | +2.5% |
| Financial debts | 43 | €1,636 | €10,788 | +€9,152 | +559.5% |
| Other loans | 439 | €1,636 | €10,788 | +€9,152 | +559.5% |
| Trade debts | 44 | €1,127 | €1,708 | +€581 | +51.5% |
| Suppliers | 440/4 | €1,127 | €1,708 | +€581 | +51.5% |
| Taxes, remuneration and social security | 45 | €4,600 | €349 | -€4,250 | -92.4% |
| Taxes | 450/3 | €4,600 | €189 | -€4,410 | -95.9% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €30,909 | €26,047 | -€4,862 | -15.7% |
| Accrued charges and deferred income | 492/3 | €470 | €3,413 | +€2,943 | +626.0% |
| Non-recurring operating income | 76A | - | €45,780 | +€45,780 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,347 | €3,347 | = | 0.0% |
| Other operating charges | 640/8 | €491 | €570 | +€79 | +16.0% |
| Non-recurring operating charges | 66A | - | €45,780 | +€45,780 | |
| Gross operating margin | 9900 | €50,345 | €124,560 | +€74,216 | +147.4% |
| Operating profit (loss) | 9901 | €46,506 | €74,863 | +€28,357 | +61.0% |
| Financial income | 75/76B | €8,960 | €155,616 | +€146,656 | +1636.8% |
| Recurring financial income | 75 | €8,960 | €155,616 | +€146,656 | +1636.8% |
| Financial charges | 65/66B | €50,197 | €67,253 | +€17,056 | +34.0% |
| Recurring financial charges | 65 | €50,197 | €67,253 | +€17,056 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €5,269 | €163,226 | +€157,957 | +2997.7% |
| Income taxes | 67/77 | €301 | €1,789 | +€1,488 | +494.5% |
| Profit (loss) for the period | 9904 | €4,968 | €161,437 | +€156,469 | +3149.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,968 | €161,437 | +€156,469 | +3149.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.