LRC 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.
LRC Consult
Largest movements
- Cash -€21,816
down €21,816 (-56.3%), from €38,783 to €16,967
mainly Tax, wage and social debts (-€11,001) and Net result for the year (-€10,758)
- Deferred charges and accrued income +€619
up €619 (+174.3%), from €355 to €975
- Tax, wage and social debts -€11,001
down €11,001 (-80.8%), from €13,610 to €2,609
- Profit (loss) carried forward -€10,758
down €10,758 (-35.8%), from €30,063 to €19,305
- Trade debts +€1,859
up €1,859 (+40.1%), from €4,638 to €6,497
- Other debts -€1,545
no longer reported in 2025 (was €1,545)
- Gross operating margin -€50,668
down €50,668, from €42,365 to -€8,303
- Taxes -€8,442
down €8,442 (-98.5%), from €8,572 to €130
- Financial charges -€1,099
down €1,099 (-36.1%), from €3,047 to €1,948
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 | €53,879 | €32,707 | -€21,171 | -39.3% |
| Fixed assets | 21/28 | €1,105 | €708 | -€397 | -36.0% |
| Tangible fixed assets | 22/27 | €1,105 | €708 | -€397 | -36.0% |
| Furniture and vehicles | 24 | €1,105 | €708 | -€397 | -36.0% |
| Current assets | 29/58 | €52,774 | €32,000 | -€20,774 | -39.4% |
| Amounts receivable within one year | 40/41 | €13,636 | €14,059 | +€423 | +3.1% |
| Trade receivables | 40 | €13,636 | €8,077 | -€5,559 | -40.8% |
| Other amounts receivable | 41 | €0 | €5,982 | +€5,982 | |
| Cash at bank and in hand | 54/58 | €38,783 | €16,967 | -€21,816 | -56.3% |
| Deferred charges and accrued income | 490/1 | €355 | €975 | +€619 | +174.3% |
| Total equity and liabilities | 10/49 | €53,879 | €32,707 | -€21,171 | -39.3% |
| Equity | 10/15 | €34,063 | €23,305 | -€10,758 | -31.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,063 | €19,305 | -€10,758 | -35.8% |
| Amounts payable | 17/49 | €19,816 | €9,402 | -€10,414 | -52.6% |
| Amounts payable within one year | 42/48 | €19,793 | €9,106 | -€10,687 | -54.0% |
| Trade debts | 44 | €4,638 | €6,497 | +€1,859 | +40.1% |
| Suppliers | 440/4 | €4,638 | €6,497 | +€1,859 | +40.1% |
| Taxes, remuneration and social security | 45 | €13,610 | €2,609 | -€11,001 | -80.8% |
| Taxes | 450/3 | €13,610 | €2,609 | -€11,001 | -80.8% |
| Other amounts payable | 47/48 | €1,545 | - | -€1,545 | |
| Accrued charges and deferred income | 492/3 | €24 | €296 | +€273 | +1155.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87 | €397 | +€310 | +357.0% |
| Other operating charges | 640/8 | €313 | €120 | -€194 | -61.8% |
| Non-recurring operating charges | 66A | €434 | - | -€434 | |
| Gross operating margin | 9900 | €42,365 | -€8,303 | -€50,668 | |
| Operating profit (loss) | 9901 | €41,530 | -€8,820 | -€50,351 | |
| Financial income | 75/76B | €151 | €140 | -€11 | -7.0% |
| Recurring financial income | 75 | €151 | €140 | -€11 | -7.0% |
| Financial charges | 65/66B | €3,047 | €1,948 | -€1,099 | -36.1% |
| Recurring financial charges | 65 | €3,047 | €1,948 | -€1,099 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €38,634 | -€10,628 | -€49,262 | |
| Income taxes | 67/77 | €8,572 | €130 | -€8,442 | -98.5% |
| Profit (loss) for the period | 9904 | €30,063 | -€10,758 | -€40,820 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,063 | -€10,758 | -€40,820 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.