LMRG 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.
LMRG Consulting
Largest movements
- Cash -€94,023
down €94,023 (-36.3%), from €259,143 to €165,120
mainly Contributions, distributions and other (-€117,894) and Tax, wage and social debts (-€77,461)
- Receivables within one year -€7,003
down €7,003 (-20.0%), from €35,035 to €28,032
of which Other amounts receivable: -€25,836
- Reserves -€117,894
down €117,894 (-38.1%), from €309,165 to €191,271
of which Distributable reserves: -€117,894
- Tax, wage and social debts -€77,461
down €77,461 (-90.4%), from €85,678 to €8,217
- Other debts +€64,453
new in 2025: €64,453
- Trade debts +€30,474
up €30,474 (+7,774%), from €392 to €30,866
- Gross operating margin -€108,864
down €108,864, from €105,791 to -€3,073
- Taxes -€33,382
down €33,382, from €32,045 to -€1,337
- Financial income -€2,880
down €2,880 (-55.1%), from €5,228 to €2,348
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 | €396,235 | €295,163 | -€101,072 | -25.5% |
| Formation expenses | 20 | €513 | €256 | -€257 | -50.1% |
| Fixed assets | 21/28 | €1,544 | €1,755 | +€211 | +13.7% |
| Intangible fixed assets | 21 | €875 | €750 | -€125 | -14.3% |
| Tangible fixed assets | 22/27 | €669 | €1,005 | +€336 | +50.2% |
| Plant, machinery and equipment | 23 | €669 | €1,005 | +€336 | +50.2% |
| Current assets | 29/58 | €394,178 | €293,152 | -€101,026 | -25.6% |
| Amounts receivable within one year | 40/41 | €35,035 | €28,032 | -€7,003 | -20.0% |
| Trade receivables | 40 | €8,167 | €27,000 | +€18,833 | +231% |
| Other amounts receivable | 41 | €26,868 | €1,032 | -€25,836 | -96.2% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €259,143 | €165,120 | -€94,023 | -36.3% |
| Total equity and liabilities | 10/49 | €396,235 | €295,163 | -€101,072 | -25.5% |
| Equity | 10/15 | €310,165 | €191,627 | -€118,538 | -38.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €309,165 | €191,271 | -€117,894 | -38.1% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €309,065 | €191,171 | -€117,894 | -38.1% |
| Profit (loss) carried forward | 14 | - | -€644 | -€644 | |
| Amounts payable | 17/49 | €86,070 | €103,536 | +€17,466 | +20.3% |
| Amounts payable within one year | 42/48 | €86,070 | €103,536 | +€17,466 | +20.3% |
| Trade debts | 44 | €392 | €30,866 | +€30,474 | +7,774% |
| Suppliers | 440/4 | €392 | €30,866 | +€30,474 | +7,774% |
| Taxes, remuneration and social security | 45 | €85,678 | €8,217 | -€77,461 | -90.4% |
| Taxes | 450/3 | €85,678 | €8,217 | -€77,461 | -90.4% |
| Other amounts payable | 47/48 | - | €64,453 | +€64,453 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €552 | €684 | +€132 | +23.9% |
| Other operating charges | 640/8 | €464 | €466 | +€2 | +0.4% |
| Gross operating margin | 9900 | €105,791 | -€3,073 | -€108,864 | |
| Operating profit (loss) | 9901 | €104,775 | -€4,223 | -€108,998 | |
| Financial income | 75/76B | €5,228 | €2,348 | -€2,880 | -55.1% |
| Recurring financial income | 75 | €5,228 | €2,348 | -€2,880 | -55.1% |
| Financial charges | 65/66B | €62 | €106 | +€44 | +71.0% |
| Recurring financial charges | 65 | €62 | €106 | +€44 | +71.0% |
| Profit (loss) for the period before taxes | 9903 | €109,941 | -€1,981 | -€111,922 | |
| Income taxes | 67/77 | €32,045 | -€1,337 | -€33,382 | |
| Profit (loss) for the period | 9904 | €77,896 | -€644 | -€78,540 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,896 | -€644 | -€78,540 |
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 30 October 2026 via checked.be.