LNC CONSULT: 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.
LNC CONSULT
Largest movements
- Tangible fixed assets +€28,644
up €28,644 (+121%), from €23,602 to €52,247
of which Leasing and similar rights: +€35,897
- Cash +€3,608
up €3,608 (+20.8%), from €17,369 to €20,977
mainly Debts after one year (+€20,981) and Depreciation (+€8,535)
- Receivables within one year +€2,063
up €2,063 (+32.5%), from €6,357 to €8,420
of which Trade receivables: +€1,654
- Debts after one year +€20,981
up €20,981 (+182%), from €11,515 to €32,495
- Tax, wage and social debts +€8,198
up €8,198 (+150%), from €5,453 to €13,651
- Current portion of long-term debt +€6,466
up €6,466 (+130%), from €4,984 to €11,449
- Other debts -€5,619
down €5,619 (-28.1%), from €19,981 to €14,362
- Reserves +€2,946
up €2,946 (+67.0%), from €4,396 to €7,342
- Gross operating margin +€6,331
up €6,331 (+35.2%), from €17,982 to €24,313
- Financial charges +€5,070
up €5,070 (+335%), from €1,514 to €6,584
of which Non-recurring financial charges: +€4,052
- Other operating charges +€1,968
up €1,968 (+292%), from €674 to €2,642
- Depreciation +€794
up €794 (+10.3%), from €7,742 to €8,535
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 | €47,627 | €81,923 | +€34,296 | +72.0% |
| Fixed assets | 21/28 | €23,602 | €52,247 | +€28,644 | +121% |
| Tangible fixed assets | 22/27 | €23,602 | €52,247 | +€28,644 | +121% |
| Furniture and vehicles | 24 | €21,266 | €13,178 | -€8,088 | -38.0% |
| Leasing and similar rights | 25 | - | €35,897 | +€35,897 | |
| Other tangible fixed assets | 26 | €2,337 | €3,172 | +€835 | +35.7% |
| Current assets | 29/58 | €24,024 | €29,676 | +€5,652 | +23.5% |
| Amounts receivable within one year | 40/41 | €6,357 | €8,420 | +€2,063 | +32.5% |
| Trade receivables | 40 | €6,357 | €8,011 | +€1,654 | +26.0% |
| Other amounts receivable | 41 | - | €409 | +€409 | |
| Cash at bank and in hand | 54/58 | €17,369 | €20,977 | +€3,608 | +20.8% |
| Deferred charges and accrued income | 490/1 | €298 | €279 | -€19 | -6.5% |
| Total equity and liabilities | 10/49 | €47,627 | €81,923 | +€34,296 | +72.0% |
| Equity | 10/15 | €4,496 | €7,442 | +€2,946 | +65.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €4,396 | €7,342 | +€2,946 | +67.0% |
| Distributable reserves | 133 | €4,396 | €7,342 | +€2,946 | +67.0% |
| Amounts payable | 17/49 | €43,131 | €74,481 | +€31,350 | +72.7% |
| Amounts payable after more than one year | 17 | €11,515 | €32,495 | +€20,981 | +182% |
| Financial debts | 170/4 | €11,515 | €32,495 | +€20,981 | +182% |
| Amounts payable within one year | 42/48 | €31,567 | €40,665 | +€9,098 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | €4,984 | €11,449 | +€6,466 | +130% |
| Trade debts | 44 | €1,149 | €1,203 | +€53 | +4.6% |
| Suppliers | 440/4 | €1,149 | €1,203 | +€53 | +4.6% |
| Taxes, remuneration and social security | 45 | €5,453 | €13,651 | +€8,198 | +150% |
| Taxes | 450/3 | €5,453 | €13,651 | +€8,198 | +150% |
| Other amounts payable | 47/48 | €19,981 | €14,362 | -€5,619 | -28.1% |
| Accrued charges and deferred income | 492/3 | €49 | €1,321 | +€1,272 | +2,586% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,742 | €8,535 | +€794 | +10.3% |
| Other operating charges | 640/8 | €674 | €2,642 | +€1,968 | +292% |
| Gross operating margin | 9900 | €17,982 | €24,313 | +€6,331 | +35.2% |
| Operating profit (loss) | 9901 | €9,567 | €13,135 | +€3,568 | +37.3% |
| Financial income | 75/76B | €38 | €134 | +€95 | +250% |
| Recurring financial income | 75 | €38 | €134 | +€95 | +250% |
| Financial charges | 65/66B | €1,514 | €6,584 | +€5,070 | +335% |
| Recurring financial charges | 65 | €1,514 | €2,532 | +€1,018 | +67.3% |
| Non-recurring financial charges | 66B | - | €4,052 | +€4,052 | |
| Profit (loss) for the period before taxes | 9903 | €8,091 | €6,685 | -€1,406 | -17.4% |
| Income taxes | 67/77 | €2,862 | €2,906 | +€44 | +1.5% |
| Profit (loss) for the period | 9904 | €5,229 | €3,779 | -€1,450 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,229 | €3,779 | -€1,450 | -27.7% |
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 14 October 2026 via checked.be.