LMT 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.
LMT Consult
Largest movements
- Receivables within one year -€17,292
down €17,292 (-6.5%), from €265,569 to €248,277
of which Other amounts receivable: -€19,279
- Tangible fixed assets +€16,935
up €16,935 (+141.1%), from €12,000 to €28,934
of which Furniture and vehicles: +€16,280
- Cash +€11,643
up €11,643 (+98.4%), from €11,837 to €23,480
mainly Receivables within one year (+€17,292) and Net result for the year (+€10,250)
- Reserves +€10,250
up €10,250 (+4.1%), from €250,926 to €261,176
of which Distributable reserves: +€10,250
- Trade debts -€7,501
down €7,501 (-46.8%), from €16,030 to €8,529
- Tax, wage and social debts +€4,106
up €4,106 (+23.9%), from €17,153 to €21,259
- Gross operating margin -€56,402
down €56,402 (-87.8%), from €64,251 to €7,849
- Taxes -€14,185
down €14,185 (-77.0%), from €18,422 to €4,237
- Financial income +€12,218
up €12,218 (+1797.1%), from €680 to €12,898
- Financial charges -€742
down €742 (-43.3%), from €1,715 to €973
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 | €296,109 | €305,300 | +€9,191 | +3.1% |
| Fixed assets | 21/28 | €17,000 | €31,434 | +€14,435 | +84.9% |
| Tangible fixed assets | 22/27 | €12,000 | €28,934 | +€16,935 | +141.1% |
| Plant, machinery and equipment | 23 | €3,453 | €1,888 | -€1,566 | -45.3% |
| Furniture and vehicles | 24 | €546 | €16,827 | +€16,280 | +2979.7% |
| Other tangible fixed assets | 26 | €8,000 | €10,220 | +€2,220 | +27.7% |
| Financial fixed assets | 28 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Current assets | 29/58 | €279,110 | €273,866 | -€5,244 | -1.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €265,569 | €248,277 | -€17,292 | -6.5% |
| Trade receivables | 40 | €17,525 | €19,512 | +€1,987 | +11.3% |
| Other amounts receivable | 41 | €248,044 | €228,765 | -€19,279 | -7.8% |
| Cash at bank and in hand | 54/58 | €11,837 | €23,480 | +€11,643 | +98.4% |
| Deferred charges and accrued income | 490/1 | €1,704 | €2,110 | +€406 | +23.8% |
| Total equity and liabilities | 10/49 | €296,109 | €305,300 | +€9,191 | +3.1% |
| Equity | 10/15 | €251,926 | €262,176 | +€10,250 | +4.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €250,926 | €261,176 | +€10,250 | +4.1% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €250,826 | €261,076 | +€10,250 | +4.1% |
| Amounts payable | 17/49 | €44,183 | €43,124 | -€1,059 | -2.4% |
| Amounts payable within one year | 42/48 | €44,183 | €43,124 | -€1,059 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €10,000 | €10,000 | = | 0.0% |
| Credit institutions | 430/8 | - | €10,000 | +€10,000 | |
| Other loans | 439 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €16,030 | €8,529 | -€7,501 | -46.8% |
| Suppliers | 440/4 | €16,030 | €8,529 | -€7,501 | -46.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €17,153 | €21,259 | +€4,106 | +23.9% |
| Taxes | 450/3 | €17,153 | €21,259 | +€4,106 | +23.9% |
| Other amounts payable | 47/48 | €1,000 | €3,336 | +€2,336 | +233.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,207 | €2,459 | +€252 | +11.4% |
| Other operating charges | 640/8 | €2,547 | €2,827 | +€280 | +11.0% |
| Gross operating margin | 9900 | €64,251 | €7,849 | -€56,402 | -87.8% |
| Operating profit (loss) | 9901 | €59,497 | €2,562 | -€56,935 | -95.7% |
| Financial income | 75/76B | €680 | €12,898 | +€12,218 | +1797.1% |
| Recurring financial income | 75 | €680 | €12,898 | +€12,218 | +1797.1% |
| Financial charges | 65/66B | €1,715 | €973 | -€742 | -43.3% |
| Recurring financial charges | 65 | €1,715 | €973 | -€742 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €58,462 | €14,487 | -€43,975 | -75.2% |
| Income taxes | 67/77 | €18,422 | €4,237 | -€14,185 | -77.0% |
| Profit (loss) for the period | 9904 | €40,040 | €10,250 | -€29,790 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,040 | €10,250 | -€29,790 | -74.4% |
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 8 October 2026 via checked.be.