LNG 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.
LNG CONSULT
Largest movements
- Tangible fixed assets +€283,760
up €283,760 (+5.8%), from €4.9m to €5.1m
of which Land and buildings: +€379,172
- Cash -€240,577
down €240,577 (-30.3%), from €794,149 to €553,572
mainly Debts after one year (-€650,108) and Investment in fixed assets (net) (-€537,189)
- Reserves +€840,138
up €840,138 (+58.2%), from €1.4m to €2.3m
of which Distributable reserves: +€847,000
- Debts after one year -€650,108
down €650,108 (-29.3%), from €2.2m to €1.6m
- Trade debts -€93,652
down €93,652 (-75.1%), from €124,747 to €31,095
- Profit (loss) carried forward -€91,623
down €91,623 (-5.5%), from €1.7m to €1.6m
- Other debts +€90,733
up €90,733 (+4,801%), from €1,890 to €92,623
- Gross operating margin +€566,013
up €566,013 (+59.4%), from €953,575 to €1.5m
- Financial income -€272,943
down €272,943 (-96.2%), from €283,618 to €10,675
of which Non-recurring financial income: -€283,521
- Taxes +€168,634
up €168,634 (+75.4%), from €223,700 to €392,334
- Depreciation +€38,147
up €38,147 (+17.7%), from €215,282 to €253,429
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 | €5,783,685 | €5,839,373 | +€55,688 | +1.0% |
| Fixed assets | 21/28 | €4,870,469 | €5,154,229 | +€283,760 | +5.8% |
| Tangible fixed assets | 22/27 | €4,851,969 | €5,135,729 | +€283,760 | +5.8% |
| Land and buildings | 22 | €4,238,502 | €4,617,674 | +€379,172 | +8.9% |
| Plant, machinery and equipment | 23 | €565,275 | €475,630 | -€89,645 | -15.9% |
| Furniture and vehicles | 24 | €41,657 | €36,550 | -€5,107 | -12.3% |
| Other tangible fixed assets | 26 | €6,535 | €5,875 | -€660 | -10.1% |
| Financial fixed assets | 28 | €18,500 | €18,500 | = | 0.0% |
| Current assets | 29/58 | €913,216 | €685,144 | -€228,072 | -25.0% |
| Amounts receivable within one year | 40/41 | €118,625 | €126,779 | +€8,154 | +6.9% |
| Trade receivables | 40 | €111,604 | €61,943 | -€49,661 | -44.5% |
| Other amounts receivable | 41 | €7,021 | €64,836 | +€57,815 | +823% |
| Cash at bank and in hand | 54/58 | €794,149 | €553,572 | -€240,577 | -30.3% |
| Deferred charges and accrued income | 490/1 | €442 | €4,793 | +€4,351 | +984% |
| Total equity and liabilities | 10/49 | €5,783,685 | €5,839,373 | +€55,688 | +1.0% |
| Equity | 10/15 | €3,171,266 | €3,919,781 | +€748,515 | +23.6% |
| Contributions | 10/11 | €72,400 | €72,400 | = | 0.0% |
| Reserves | 13 | €1,444,608 | €2,284,746 | +€840,138 | +58.2% |
| Tax-exempt reserves | 132 | €217,748 | €210,886 | -€6,862 | -3.2% |
| Distributable reserves | 133 | €1,226,860 | €2,073,860 | +€847,000 | +69.0% |
| Profit (loss) carried forward | 14 | €1,654,258 | €1,562,635 | -€91,623 | -5.5% |
| Provisions and deferred taxes | 16 | €66,333 | €64,045 | -€2,288 | -3.4% |
| Deferred taxes | 168 | €66,333 | €64,045 | -€2,288 | -3.4% |
| Amounts payable | 17/49 | €2,546,086 | €1,855,547 | -€690,539 | -27.1% |
| Amounts payable after more than one year | 17 | €2,218,247 | €1,568,139 | -€650,108 | -29.3% |
| Financial debts | 170/4 | €2,218,247 | €1,568,139 | -€650,108 | -29.3% |
| Amounts payable within one year | 42/48 | €327,839 | €287,408 | -€40,431 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €152,502 | €78,606 | -€73,896 | -48.5% |
| Trade debts | 44 | €124,747 | €31,095 | -€93,652 | -75.1% |
| Suppliers | 440/4 | €124,747 | €31,095 | -€93,652 | -75.1% |
| Taxes, remuneration and social security | 45 | €48,700 | €85,084 | +€36,384 | +74.7% |
| Taxes | 450/3 | €48,700 | €85,084 | +€36,384 | +74.7% |
| Other amounts payable | 47/48 | €1,890 | €92,623 | +€90,733 | +4,801% |
| Non-recurring operating income | 76A | €10,604 | - | -€10,604 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215,282 | €253,429 | +€38,147 | +17.7% |
| Other operating charges | 640/8 | €16,286 | €10,978 | -€5,308 | -32.6% |
| Gross operating margin | 9900 | €953,575 | €1,519,588 | +€566,013 | +59.4% |
| Operating profit (loss) | 9901 | €722,007 | €1,255,181 | +€533,174 | +73.8% |
| Financial income | 75/76B | €283,618 | €10,675 | -€272,943 | -96.2% |
| Recurring financial income | 75 | €97 | €10,675 | +€10,578 | +10,905% |
| Non-recurring financial income | 76B | €283,521 | - | -€283,521 | |
| Financial charges | 65/66B | €34,591 | €34,671 | +€80 | +0.2% |
| Recurring financial charges | 65 | €34,591 | €34,671 | +€80 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €971,034 | €1,231,185 | +€260,151 | +26.8% |
| Transfer from deferred taxes | 780 | €2,287 | €2,287 | = | 0.0% |
| Transfer to deferred taxes | 680 | €68,620 | - | -€68,620 | |
| Income taxes | 67/77 | €223,700 | €392,334 | +€168,634 | +75.4% |
| Profit (loss) for the period | 9904 | €681,001 | €841,138 | +€160,137 | +23.5% |
| Transfer from tax-exempt reserves | 789 | €6,862 | €6,862 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €205,860 | - | -€205,860 | |
| Profit (loss) for the period to be appropriated | 9905 | €482,003 | €848,000 | +€365,997 | +75.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.