F & T LAS 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.
F & T LAS CONSULTING
Largest movements
- Receivables within one year +€51,596
up €51,596 (+259%), from €19,887 to €71,483
of which Other amounts receivable: +€45,408
- Tangible fixed assets -€28,079
down €28,079 (-26.1%), from €107,445 to €79,366
- Cash -€10,756
down €10,756 (-79.8%), from €13,483 to €2,727
mainly Receivables within one year (-€51,596) and Debts after one year (-€11,621)
- Deferred charges and accrued income -€2,326
down €2,326 (-49.8%), from €4,667 to €2,341
- Trade debts +€15,818
up €15,818 (+42.0%), from €37,645 to €53,462
- Debts after one year -€11,621
down €11,621 (-25.7%), from €45,304 to €33,684
- Short-term financial debts +€11,621
new in 2025: €11,621
- Current portion of long-term debt -€11,107
no longer reported in 2025 (was €11,107)
- Profit (loss) carried forward +€4,849
up €4,849 (+18.7%), from €25,877 to €30,726
- Depreciation +€13,099
up €13,099 (+83.9%), from €15,622 to €28,721
- Other operating charges -€8,644
down €8,644 (-57.2%), from €15,100 to €6,456
- Taxes -€2,022
down €2,022 (-28.6%), from €7,060 to €5,038
- Financial charges +€1,254
up €1,254 (+94.0%), from €1,333 to €2,587
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 | €145,987 | €156,422 | +€10,435 | +7.1% |
| Fixed assets | 21/28 | €107,950 | €79,871 | -€28,079 | -26.0% |
| Tangible fixed assets | 22/27 | €107,445 | €79,366 | -€28,079 | -26.1% |
| Furniture and vehicles | 24 | €107,445 | €79,366 | -€28,079 | -26.1% |
| Financial fixed assets | 28 | €505 | €505 | = | 0.0% |
| Current assets | 29/58 | €38,038 | €76,551 | +€38,514 | +101% |
| Amounts receivable within one year | 40/41 | €19,887 | €71,483 | +€51,596 | +259% |
| Trade receivables | 40 | €11,461 | €17,649 | +€6,188 | +54.0% |
| Other amounts receivable | 41 | €8,427 | €53,835 | +€45,408 | +539% |
| Cash at bank and in hand | 54/58 | €13,483 | €2,727 | -€10,756 | -79.8% |
| Deferred charges and accrued income | 490/1 | €4,667 | €2,341 | -€2,326 | -49.8% |
| Total equity and liabilities | 10/49 | €145,987 | €156,422 | +€10,435 | +7.1% |
| Equity | 10/15 | €27,877 | €32,726 | +€4,849 | +17.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,877 | €30,726 | +€4,849 | +18.7% |
| Amounts payable | 17/49 | €118,110 | €123,696 | +€5,586 | +4.7% |
| Amounts payable after more than one year | 17 | €45,304 | €33,684 | -€11,621 | -25.7% |
| Financial debts | 170/4 | €45,304 | €33,684 | -€11,621 | -25.7% |
| Amounts payable within one year | 42/48 | €72,806 | €90,013 | +€17,207 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €11,107 | - | -€11,107 | |
| Financial debts | 43 | - | €11,621 | +€11,621 | |
| Credit institutions | 430/8 | - | €11,621 | +€11,621 | |
| Trade debts | 44 | €37,645 | €53,462 | +€15,818 | +42.0% |
| Suppliers | 440/4 | €37,645 | €53,462 | +€15,818 | +42.0% |
| Taxes, remuneration and social security | 45 | €24,055 | €24,930 | +€875 | +3.6% |
| Taxes | 450/3 | €24,055 | €20,138 | -€3,917 | -16.3% |
| Remuneration and social security | 454/9 | - | €4,792 | +€4,792 | |
| Non-recurring operating income | 76A | €9,400 | - | -€9,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,622 | €28,721 | +€13,099 | +83.9% |
| Other operating charges | 640/8 | €15,100 | €6,456 | -€8,644 | -57.2% |
| Gross operating margin | 9900 | €47,373 | €47,650 | +€277 | +0.6% |
| Operating profit (loss) | 9901 | €16,652 | €12,474 | -€4,178 | -25.1% |
| Financial charges | 65/66B | €1,333 | €2,587 | +€1,254 | +94.0% |
| Recurring financial charges | 65 | €1,333 | €2,587 | +€1,254 | +94.0% |
| Profit (loss) for the period before taxes | 9903 | €15,318 | €9,886 | -€5,432 | -35.5% |
| Income taxes | 67/77 | €7,060 | €5,038 | -€2,022 | -28.6% |
| Profit (loss) for the period | 9904 | €8,258 | €4,849 | -€3,410 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,258 | €4,849 | -€3,410 | -41.3% |
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 1 November 2026 via checked.be.