LMN 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.
LMN CONSULTING
Largest movements
- Receivables within one year -€32,206
down €32,206 (-86.0%), from €37,461 to €5,255
of which Trade receivables: -€37,461
- Cash -€30,724
down €30,724 (-83.9%), from €36,629 to €5,905
mainly Net result for the year (-€29,733) and Tax, wage and social debts (-€27,195)
- Deferred charges and accrued income +€11,421
up €11,421 (+3,090%), from €370 to €11,791
- Profit (loss) carried forward -€29,733
down €29,733 (-65.4%), from €45,442 to €15,710
- Tax, wage and social debts -€27,195
down €27,195 (-100.0%), from €27,201 to €7
- Other debts +€7,395
up €7,395 (+3,154%), from €234 to €7,630
- Accrued charges and deferred income -€1,750
no longer reported in 2025 (was €1,750)
- Gross operating margin -€69,506
down €69,506, from €44,610 to -€24,897
- Taxes -€9,891
down €9,891 (-98.9%), from €9,997 to €107
- Financial charges +€1,620
up €1,620 (+1,439%), from €113 to €1,733
- Depreciation +€841
up €841 (+47.9%), from €1,756 to €2,597
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 | €78,954 | €27,764 | -€51,190 | -64.8% |
| Fixed assets | 21/28 | €4,494 | €4,812 | +€318 | +7.1% |
| Tangible fixed assets | 22/27 | €4,494 | €4,812 | +€318 | +7.1% |
| Furniture and vehicles | 24 | €4,494 | €4,812 | +€318 | +7.1% |
| Current assets | 29/58 | €74,460 | €22,951 | -€51,509 | -69.2% |
| Amounts receivable within one year | 40/41 | €37,461 | €5,255 | -€32,206 | -86.0% |
| Trade receivables | 40 | €37,461 | - | -€37,461 | |
| Other amounts receivable | 41 | - | €5,255 | +€5,255 | |
| Cash at bank and in hand | 54/58 | €36,629 | €5,905 | -€30,724 | -83.9% |
| Deferred charges and accrued income | 490/1 | €370 | €11,791 | +€11,421 | +3,090% |
| Total equity and liabilities | 10/49 | €78,954 | €27,764 | -€51,190 | -64.8% |
| Equity | 10/15 | €49,442 | €19,710 | -€29,733 | -60.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,442 | €15,710 | -€29,733 | -65.4% |
| Amounts payable | 17/49 | €29,512 | €8,054 | -€21,458 | -72.7% |
| Amounts payable within one year | 42/48 | €27,762 | €8,054 | -€19,708 | -71.0% |
| Trade debts | 44 | €326 | €417 | +€92 | +28.1% |
| Suppliers | 440/4 | €326 | €417 | +€92 | +28.1% |
| Taxes, remuneration and social security | 45 | €27,201 | €7 | -€27,195 | -100.0% |
| Taxes | 450/3 | €27,201 | €7 | -€27,195 | -100.0% |
| Other amounts payable | 47/48 | €234 | €7,630 | +€7,395 | +3,154% |
| Accrued charges and deferred income | 492/3 | €1,750 | - | -€1,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,756 | €2,597 | +€841 | +47.9% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €44,610 | -€24,897 | -€69,506 | |
| Operating profit (loss) | 9901 | €42,854 | -€27,893 | -€70,747 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €113 | €1,733 | +€1,620 | +1,439% |
| Recurring financial charges | 65 | €113 | €1,733 | +€1,620 | +1,439% |
| Profit (loss) for the period before taxes | 9903 | €42,741 | -€29,626 | -€72,367 | |
| Income taxes | 67/77 | €9,997 | €107 | -€9,891 | -98.9% |
| Profit (loss) for the period | 9904 | €32,744 | -€29,733 | -€62,476 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,744 | -€29,733 | -€62,476 |
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 26 October 2026 via checked.be.