LRC 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.
LRC CONSULTING
Largest movements
- Financial fixed assets -€50,000
no longer reported in 2025 (was €50,000)
- Cash -€41,949
down €41,949 (-34.5%), from €121,460 to €79,511
mainly Contributions, distributions and other (-€153,000) and Other debts (-€21,226)
- Receivables within one year +€7,494
up €7,494 (+39.3%), from €19,075 to €26,569
of which Other amounts receivable: +€7,966
- Current investments -€3,467
down €3,467 (-5.1%), from €67,520 to €64,054
- Profit (loss) carried forward -€65,130
down €65,130 (-27.0%), from €241,583 to €176,453
- Other debts -€21,226
down €21,226 (-29.4%), from €72,106 to €50,880
- Tax, wage and social debts -€6,010
down €6,010 (-36.9%), from €16,295 to €10,285
- Gross operating margin -€20,452
down €20,452 (-15.8%), from €129,120 to €108,668
- Taxes -€5,629
down €5,629 (-20.1%), from €27,999 to €22,370
- Financial income +€5,068
up €5,068 (+207%), from €2,452 to €7,520
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 | €341,752 | €252,049 | -€89,702 | -26.2% |
| Fixed assets | 21/28 | €63,956 | €12,125 | -€51,832 | -81.0% |
| Tangible fixed assets | 22/27 | €13,956 | €12,125 | -€1,832 | -13.1% |
| Furniture and vehicles | 24 | €7,095 | €6,210 | -€885 | -12.5% |
| Other tangible fixed assets | 26 | €6,862 | €5,915 | -€947 | -13.8% |
| Financial fixed assets | 28 | €50,000 | - | -€50,000 | |
| Current assets | 29/58 | €277,796 | €239,925 | -€37,871 | -13.6% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €17,075 | €17,075 | = | 0.0% |
| Stocks | 30/36 | €17,075 | €17,075 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,075 | €26,569 | +€7,494 | +39.3% |
| Trade receivables | 40 | €19,075 | €18,603 | -€472 | -2.5% |
| Other amounts receivable | 41 | - | €7,966 | +€7,966 | |
| Current investments | 50/53 | €67,520 | €64,054 | -€3,467 | -5.1% |
| Cash at bank and in hand | 54/58 | €121,460 | €79,511 | -€41,949 | -34.5% |
| Deferred charges and accrued income | 490/1 | €2,666 | €2,717 | +€51 | +1.9% |
| Total equity and liabilities | 10/49 | €341,752 | €252,049 | -€89,702 | -26.2% |
| Equity | 10/15 | €251,583 | €186,453 | -€65,130 | -25.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €241,583 | €176,453 | -€65,130 | -27.0% |
| Amounts payable | 17/49 | €90,169 | €65,596 | -€24,573 | -27.3% |
| Amounts payable within one year | 42/48 | €90,129 | €65,513 | -€24,616 | -27.3% |
| Trade debts | 44 | €1,729 | €4,348 | +€2,619 | +152% |
| Suppliers | 440/4 | €1,729 | €4,348 | +€2,619 | +152% |
| Taxes, remuneration and social security | 45 | €16,295 | €10,285 | -€6,010 | -36.9% |
| Taxes | 450/3 | €16,295 | €10,285 | -€6,010 | -36.9% |
| Other amounts payable | 47/48 | €72,106 | €50,880 | -€21,226 | -29.4% |
| Accrued charges and deferred income | 492/3 | €40 | €83 | +€44 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,302 | €3,751 | +€449 | +13.6% |
| Other operating charges | 640/8 | €672 | €579 | -€93 | -13.9% |
| Gross operating margin | 9900 | €129,120 | €108,668 | -€20,452 | -15.8% |
| Operating profit (loss) | 9901 | €125,146 | €104,339 | -€20,807 | -16.6% |
| Financial income | 75/76B | €2,452 | €7,520 | +€5,068 | +207% |
| Recurring financial income | 75 | €2,452 | €7,520 | +€5,068 | +207% |
| Financial charges | 65/66B | €1,554 | €1,619 | +€65 | +4.2% |
| Recurring financial charges | 65 | €1,554 | €1,619 | +€65 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €126,045 | €110,240 | -€15,804 | -12.5% |
| Income taxes | 67/77 | €27,999 | €22,370 | -€5,629 | -20.1% |
| Profit (loss) for the period | 9904 | €98,046 | €87,870 | -€10,175 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €98,046 | €87,870 | -€10,175 | -10.4% |
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 20 October 2026 via checked.be.