Laatu 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.
Laatu Consult
Largest movements
- Cash -€19,493
down €19,493 (-58.9%), from €33,099 to €13,606
mainly Other debts (-€15,506) and Tax, wage and social debts (-€7,601)
- Receivables within one year -€10,716
down €10,716 (-72.8%), from €14,727 to €4,011
- Other debts -€15,506
down €15,506 (-76.3%), from €20,310 to €4,804
- Tax, wage and social debts -€7,601
down €7,601 (-64.9%), from €11,711 to €4,110
- Profit (loss) carried forward -€5,922
down €5,922 (-118%), from -€5,025 to -€10,947
- Trade debts -€1,627
no longer reported in 2025 (was €1,627)
- Gross operating margin -€45,513
down €45,513, from €40,657 to -€4,856
- Taxes -€5,030
down €5,030 (-96.6%), from €5,207 to €176
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 | €49,083 | €18,427 | -€30,656 | -62.5% |
| Fixed assets | 21/28 | €1,257 | €810 | -€447 | -35.6% |
| Tangible fixed assets | 22/27 | €1,257 | €810 | -€447 | -35.6% |
| Furniture and vehicles | 24 | €1,257 | €810 | -€447 | -35.6% |
| Current assets | 29/58 | €47,826 | €17,617 | -€30,209 | -63.2% |
| Amounts receivable within one year | 40/41 | €14,727 | €4,011 | -€10,716 | -72.8% |
| Trade receivables | 40 | €14,727 | €4,011 | -€10,716 | -72.8% |
| Cash at bank and in hand | 54/58 | €33,099 | €13,606 | -€19,493 | -58.9% |
| Total equity and liabilities | 10/49 | €49,083 | €18,427 | -€30,656 | -62.5% |
| Equity | 10/15 | €15,435 | €9,513 | -€5,922 | -38.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,025 | -€10,947 | -€5,922 | -118% |
| Amounts payable | 17/49 | €33,648 | €8,914 | -€24,734 | -73.5% |
| Amounts payable within one year | 42/48 | €33,648 | €8,914 | -€24,734 | -73.5% |
| Trade debts | 44 | €1,627 | - | -€1,627 | |
| Suppliers | 440/4 | €1,627 | - | -€1,627 | |
| Taxes, remuneration and social security | 45 | €11,711 | €4,110 | -€7,601 | -64.9% |
| Taxes | 450/3 | €11,711 | €4,110 | -€7,601 | -64.9% |
| Other amounts payable | 47/48 | €20,310 | €4,804 | -€15,506 | -76.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85 | €447 | +€363 | +429% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €40,657 | -€4,856 | -€45,513 | |
| Operating profit (loss) | 9901 | €40,185 | -€5,303 | -€45,488 | |
| Financial income | 75/76B | €48 | - | -€48 | |
| Recurring financial income | 75 | €48 | - | -€48 | |
| Financial charges | 65/66B | €484 | €443 | -€42 | -8.6% |
| Recurring financial charges | 65 | €484 | €443 | -€42 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €39,748 | -€5,746 | -€45,494 | |
| Income taxes | 67/77 | €5,207 | €176 | -€5,030 | -96.6% |
| Profit (loss) for the period | 9904 | €34,542 | -€5,922 | -€40,464 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,542 | -€5,922 | -€40,464 |
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 13 October 2026 via checked.be.