LSC 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.
LSC CONSULTING
Largest movements
- Cash +€36,369
up €36,369 (+53.0%), from €68,679 to €105,048
mainly Net result for the year (+€45,478) and Other debts (+€7,704)
- Receivables within one year +€19,544
up €19,544 (+283%), from €6,901 to €26,445
of which Trade receivables: +€20,583
- Deferred charges and accrued income +€1,625
up €1,625, from €0 to €1,625
- Tangible fixed assets +€1,391
up €1,391 (+185%), from €751 to €2,142
- Reserves +€45,478
up €45,478 (+98.2%), from €46,304 to €91,782
- Other debts +€7,704
up €7,704 (+65.7%), from €11,732 to €19,436
- Tax, wage and social debts +€5,267
up €5,267 (+41.5%), from €12,699 to €17,965
- Gross operating margin +€21,000
up €21,000 (+45.9%), from €45,799 to €66,799
- Taxes +€4,899
up €4,899 (+38.6%), from €12,699 to €17,598
- Financial charges +€1,878
up €1,878 (+336%), from €560 to €2,438
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 | €76,331 | €135,259 | +€58,928 | +77.2% |
| Fixed assets | 21/28 | €751 | €2,142 | +€1,391 | +185% |
| Tangible fixed assets | 22/27 | €751 | €2,142 | +€1,391 | +185% |
| Furniture and vehicles | 24 | €751 | €2,142 | +€1,391 | +185% |
| Current assets | 29/58 | €75,581 | €133,118 | +€57,537 | +76.1% |
| Amounts receivable within one year | 40/41 | €6,901 | €26,445 | +€19,544 | +283% |
| Trade receivables | 40 | €5,859 | €26,442 | +€20,583 | +351% |
| Other amounts receivable | 41 | €1,042 | €3 | -€1,039 | -99.7% |
| Cash at bank and in hand | 54/58 | €68,679 | €105,048 | +€36,369 | +53.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1,625 | +€1,625 | |
| Total equity and liabilities | 10/49 | €76,331 | €135,259 | +€58,928 | +77.2% |
| Equity | 10/15 | €51,304 | €96,782 | +€45,478 | +88.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €46,304 | €91,782 | +€45,478 | +98.2% |
| Distributable reserves | 133 | €46,304 | €91,782 | +€45,478 | +98.2% |
| Amounts payable | 17/49 | €25,027 | €38,477 | +€13,450 | +53.7% |
| Amounts payable within one year | 42/48 | €25,027 | €38,477 | +€13,450 | +53.7% |
| Financial debts | 43 | €0 | €44 | +€44 | |
| Credit institutions | 430/8 | €0 | €44 | +€44 | |
| Trade debts | 44 | €596 | €1,031 | +€435 | +72.9% |
| Suppliers | 440/4 | €596 | €1,031 | +€435 | +72.9% |
| Taxes, remuneration and social security | 45 | €12,699 | €17,965 | +€5,267 | +41.5% |
| Taxes | 450/3 | €12,699 | €17,965 | +€5,267 | +41.5% |
| Other amounts payable | 47/48 | €11,732 | €19,436 | +€7,704 | +65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €580 | €1,243 | +€662 | +114% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | €45,799 | €66,799 | +€21,000 | +45.9% |
| Operating profit (loss) | 9901 | €45,155 | €65,491 | +€20,335 | +45.0% |
| Financial income | 75/76B | €0 | €23 | +€23 | |
| Recurring financial income | 75 | €0 | €23 | +€23 | |
| Financial charges | 65/66B | €560 | €2,438 | +€1,878 | +336% |
| Recurring financial charges | 65 | €560 | €2,438 | +€1,878 | +336% |
| Profit (loss) for the period before taxes | 9903 | €44,595 | €63,076 | +€18,480 | +41.4% |
| Income taxes | 67/77 | €12,699 | €17,598 | +€4,899 | +38.6% |
| Profit (loss) for the period | 9904 | €31,897 | €45,478 | +€13,581 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,897 | €45,478 | +€13,581 | +42.6% |
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 19 October 2026 via checked.be.