LNR 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.
LNR Consult
Largest movements
- Cash +€229,119
up €229,119 (+139%), from €164,369 to €393,488
mainly Net result for the year (+€331,882) and Current portion of long-term debt (+€4,547)
- Reserves +€331,900
up €331,900 (+99.8%), from €332,500 to €664,400
- Debts after one year -€111,590
down €111,590 (-17.0%), from €657,881 to €546,291
- Financial income +€65,638
up €65,638 (+35.1%), from €187,264 to €252,902
- Gross operating margin +€5,759
up €5,759 (+4.8%), from €119,125 to €124,885
- Financial charges -€4,426
down €4,426 (-19.7%), from €22,429 to €18,002
- Taxes +€2,370
up €2,370 (+9.7%), from €24,339 to €26,710
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 | €1,134,694 | €1,364,349 | +€229,656 | +20.2% |
| Fixed assets | 21/28 | €952,175 | €951,502 | -€673 | -0.1% |
| Tangible fixed assets | 22/27 | €2,175 | €1,502 | -€673 | -31.0% |
| Furniture and vehicles | 24 | €2,175 | €1,502 | -€673 | -31.0% |
| Financial fixed assets | 28 | €950,000 | €950,000 | = | 0.0% |
| Current assets | 29/58 | €182,519 | €412,848 | +€230,329 | +126% |
| Amounts receivable within one year | 40/41 | €18,150 | €19,360 | +€1,210 | +6.7% |
| Trade receivables | 40 | €18,150 | €19,360 | +€1,210 | +6.7% |
| Cash at bank and in hand | 54/58 | €164,369 | €393,488 | +€229,119 | +139% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,134,694 | €1,364,349 | +€229,656 | +20.2% |
| Equity | 10/15 | €342,533 | €674,415 | +€331,882 | +96.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €332,500 | €664,400 | +€331,900 | +99.8% |
| Distributable reserves | 133 | €332,500 | €664,400 | +€331,900 | +99.8% |
| Profit (loss) carried forward | 14 | €33 | €15 | -€18 | -55.1% |
| Amounts payable | 17/49 | €792,161 | €689,934 | -€102,226 | -12.9% |
| Amounts payable after more than one year | 17 | €657,881 | €546,291 | -€111,590 | -17.0% |
| Financial debts | 170/4 | €657,881 | €546,291 | -€111,590 | -17.0% |
| Amounts payable within one year | 42/48 | €134,280 | €142,016 | +€7,736 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €107,043 | €111,590 | +€4,547 | +4.2% |
| Trade debts | 44 | €327 | €520 | +€193 | +59.1% |
| Suppliers | 440/4 | €327 | €520 | +€193 | +59.1% |
| Taxes, remuneration and social security | 45 | €25,596 | €28,487 | +€2,891 | +11.3% |
| Taxes | 450/3 | €25,596 | €28,487 | +€2,891 | +11.3% |
| Other amounts payable | 47/48 | €1,314 | €1,419 | +€105 | +8.0% |
| Accrued charges and deferred income | 492/3 | - | €1,628 | +€1,628 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €673 | €673 | = | 0.0% |
| Other operating charges | 640/8 | - | €520 | +€520 | |
| Gross operating margin | 9900 | €119,125 | €124,885 | +€5,759 | +4.8% |
| Operating profit (loss) | 9901 | €118,452 | €123,691 | +€5,239 | +4.4% |
| Financial income | 75/76B | €187,264 | €252,902 | +€65,638 | +35.1% |
| Recurring financial income | 75 | €187,264 | €252,902 | +€65,638 | +35.1% |
| Financial charges | 65/66B | €22,429 | €18,002 | -€4,426 | -19.7% |
| Recurring financial charges | 65 | €22,429 | €18,002 | -€4,426 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €283,287 | €358,591 | +€75,304 | +26.6% |
| Income taxes | 67/77 | €24,339 | €26,710 | +€2,370 | +9.7% |
| Profit (loss) for the period | 9904 | €258,948 | €331,882 | +€72,934 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €258,948 | €331,882 | +€72,934 | +28.2% |
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 26 October 2026 via checked.be.