LMP 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.
LMP Consulting
Largest movements
- Cash +€20,403
up €20,403 (+68.0%), from €30,023 to €50,425
mainly Net result for the year (+€34,822) and Depreciation (+€20,254)
- Receivables within one year -€12,663
down €12,663 (-73.1%), from €17,326 to €4,663
of which Trade receivables: -€14,732
- Tangible fixed assets -€12,267
down €12,267 (-33.5%), from €36,598 to €24,331
of which Furniture and vehicles: -€19,818
- Debts after one year -€5,363
down €5,363 (-48.9%), from €10,974 to €5,611
- Accrued charges and deferred income +€5,281
new in 2025: €5,281
- Trade debts -€2,940
down €2,940 (-69.9%), from €4,207 to €1,267
- Other debts -€1,488
down €1,488 (-3.9%), from €38,260 to €36,772
- Gross operating margin -€21,902
down €21,902 (-24.2%), from €90,458 to €68,556
- Depreciation -€6,306
down €6,306 (-23.7%), from €26,560 to €20,254
- Other operating charges -€4,859
down €4,859 (-73.6%), from €6,604 to €1,745
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 | €88,049 | €82,900 | -€5,149 | -5.8% |
| Fixed assets | 21/28 | €36,598 | €24,331 | -€12,267 | -33.5% |
| Tangible fixed assets | 22/27 | €36,598 | €24,331 | -€12,267 | -33.5% |
| Furniture and vehicles | 24 | €36,598 | €16,780 | -€19,818 | -54.2% |
| Other tangible fixed assets | 26 | - | €7,551 | +€7,551 | |
| Current assets | 29/58 | €51,452 | €58,569 | +€7,118 | +13.8% |
| Amounts receivable within one year | 40/41 | €17,326 | €4,663 | -€12,663 | -73.1% |
| Trade receivables | 40 | €17,326 | €2,594 | -€14,732 | -85.0% |
| Other amounts receivable | 41 | - | €2,069 | +€2,069 | |
| Cash at bank and in hand | 54/58 | €30,023 | €50,425 | +€20,403 | +68.0% |
| Deferred charges and accrued income | 490/1 | €4,104 | €3,481 | -€622 | -15.2% |
| Total equity and liabilities | 10/49 | €88,049 | €82,900 | -€5,149 | -5.8% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €69,449 | €64,300 | -€5,149 | -7.4% |
| Amounts payable after more than one year | 17 | €10,974 | €5,611 | -€5,363 | -48.9% |
| Financial debts | 170/4 | €10,974 | €5,611 | -€5,363 | -48.9% |
| Amounts payable within one year | 42/48 | €58,476 | €53,408 | -€5,067 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €5,126 | €5,363 | +€237 | +4.6% |
| Trade debts | 44 | €4,207 | €1,267 | -€2,940 | -69.9% |
| Suppliers | 440/4 | €4,207 | €1,267 | -€2,940 | -69.9% |
| Taxes, remuneration and social security | 45 | €10,883 | €10,007 | -€876 | -8.0% |
| Taxes | 450/3 | €10,883 | €7,166 | -€3,717 | -34.2% |
| Remuneration and social security | 454/9 | - | €2,841 | +€2,841 | |
| Other amounts payable | 47/48 | €38,260 | €36,772 | -€1,488 | -3.9% |
| Accrued charges and deferred income | 492/3 | - | €5,281 | +€5,281 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,560 | €20,254 | -€6,306 | -23.7% |
| Other operating charges | 640/8 | €6,604 | €1,745 | -€4,859 | -73.6% |
| Gross operating margin | 9900 | €90,458 | €68,556 | -€21,902 | -24.2% |
| Operating profit (loss) | 9901 | €57,294 | €46,557 | -€10,737 | -18.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,625 | €813 | -€812 | -49.9% |
| Recurring financial charges | 65 | €1,625 | €813 | -€812 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €55,669 | €45,744 | -€9,925 | -17.8% |
| Income taxes | 67/77 | €11,680 | €10,922 | -€758 | -6.5% |
| Profit (loss) for the period | 9904 | €43,990 | €34,822 | -€9,168 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,990 | €34,822 | -€9,168 | -20.8% |
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 16 October 2026 via checked.be.