LMZ-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.
LMZ-CONSULTING
Largest movements
- Cash +€34,195
up €34,195 (+11.2%), from €306,037 to €340,232
mainly Net result for the year (+€38,014) and Depreciation (+€17,558)
- Tangible fixed assets -€17,558
down €17,558 (-78.6%), from €22,334 to €4,776
of which Furniture and vehicles: -€16,958
- Reserves +€11,000
up €11,000 (+6.1%), from €180,860 to €191,860
- Other debts +€4,896
up €4,896 (+11.9%), from €41,260 to €46,156
- Gross operating margin -€4,584
down €4,584 (-5.9%), from €77,827 to €73,242
- Staff costs +€2,430
new in 2025: €2,430
- Taxes -€2,163
down €2,163 (-13.1%), from €16,555 to €14,392
- Depreciation -€812
down €812 (-4.4%), from €18,370 to €17,558
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 | €357,291 | €377,446 | +€20,154 | +5.6% |
| Fixed assets | 21/28 | €22,334 | €4,776 | -€17,558 | -78.6% |
| Tangible fixed assets | 22/27 | €22,334 | €4,776 | -€17,558 | -78.6% |
| Furniture and vehicles | 24 | €16,958 | €0 | -€16,958 | -100% |
| Other tangible fixed assets | 26 | €5,376 | €4,776 | -€600 | -11.2% |
| Current assets | 29/58 | €334,957 | €372,670 | +€37,712 | +11.3% |
| Amounts receivable within one year | 40/41 | €26,795 | €30,477 | +€3,682 | +13.7% |
| Trade receivables | 40 | €26,765 | €29,144 | +€2,379 | +8.9% |
| Other amounts receivable | 41 | €30 | €1,333 | +€1,303 | +4,340% |
| Cash at bank and in hand | 54/58 | €306,037 | €340,232 | +€34,195 | +11.2% |
| Deferred charges and accrued income | 490/1 | €2,125 | €1,961 | -€164 | -7.7% |
| Total equity and liabilities | 10/49 | €357,291 | €377,446 | +€20,154 | +5.6% |
| Equity | 10/15 | €298,032 | €311,046 | +€13,014 | +4.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €180,860 | €191,860 | +€11,000 | +6.1% |
| Distributable reserves | 133 | €180,860 | €191,860 | +€11,000 | +6.1% |
| Profit (loss) carried forward | 14 | €104,772 | €106,786 | +€2,014 | +1.9% |
| Amounts payable | 17/49 | €59,259 | €66,399 | +€7,140 | +12.0% |
| Amounts payable within one year | 42/48 | €59,259 | €66,399 | +€7,140 | +12.0% |
| Trade debts | 44 | €2,430 | €3,080 | +€650 | +26.8% |
| Suppliers | 440/4 | €2,430 | €3,080 | +€650 | +26.8% |
| Taxes, remuneration and social security | 45 | €15,569 | €17,163 | +€1,594 | +10.2% |
| Taxes | 450/3 | €12,990 | €13,032 | +€42 | +0.3% |
| Remuneration and social security | 454/9 | €2,579 | €4,131 | +€1,552 | +60.2% |
| Other amounts payable | 47/48 | €41,260 | €46,156 | +€4,896 | +11.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €2,430 | +€2,430 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,370 | €17,558 | -€812 | -4.4% |
| Other operating charges | 640/8 | €469 | €695 | +€226 | +48.1% |
| Gross operating margin | 9900 | €77,827 | €73,242 | -€4,584 | -5.9% |
| Operating profit (loss) | 9901 | €58,988 | €52,559 | -€6,429 | -10.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €94 | €153 | +€60 | +63.8% |
| Recurring financial charges | 65 | €94 | €153 | +€60 | +63.8% |
| Profit (loss) for the period before taxes | 9903 | €58,894 | €52,406 | -€6,488 | -11.0% |
| Income taxes | 67/77 | €16,555 | €14,392 | -€2,163 | -13.1% |
| Profit (loss) for the period | 9904 | €42,339 | €38,014 | -€4,325 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,339 | €38,014 | -€4,325 | -10.2% |
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 1 November 2026 via checked.be.