LFT 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.
LFT Consulting
Largest movements
- Cash -€21,875
down €21,875 (-15.1%), from €144,538 to €122,663
mainly Net result for the year (-€21,966) and Debts after one year (-€952)
- Profit (loss) carried forward -€21,966
down €21,966, from €5,576 to -€16,390
- Gross operating margin -€4,419
down €4,419 (-22.8%), from -€19,401 to -€23,820
- Financial income +€2,401
up €2,401 (+531%), from €452 to €2,853
- Taxes +€576
up €576 (+424%), from €136 to €712
- Other operating charges -€489
down €489 (-72.4%), from €675 to €186
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 | €144,538 | €122,663 | -€21,875 | -15.1% |
| Current assets | 29/58 | €144,538 | €122,663 | -€21,875 | -15.1% |
| Cash at bank and in hand | 54/58 | €144,538 | €122,663 | -€21,875 | -15.1% |
| Total equity and liabilities | 10/49 | €144,538 | €122,663 | -€21,875 | -15.1% |
| Equity | 10/15 | €143,586 | €121,620 | -€21,966 | -15.3% |
| Contributions | 10/11 | €124,900 | €124,900 | = | 0.0% |
| Capital | 10 | €124,900 | - | -€124,900 | |
| Issued capital | 100 | €131,100 | - | -€131,100 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €13,110 | €13,110 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,110 | €13,110 | = | 0.0% |
| Legal reserve | 130 | €13,110 | - | -€13,110 | |
| Reserves not available under the articles | 1311 | - | €13,110 | +€13,110 | |
| Profit (loss) carried forward | 14 | €5,576 | -€16,390 | -€21,966 | |
| Amounts payable | 17/49 | €952 | €1,043 | +€91 | +9.6% |
| Amounts payable after more than one year | 17 | €952 | - | -€952 | |
| Other amounts payable | 178/9 | €952 | - | -€952 | |
| Amounts payable within one year | 42/48 | - | €1,043 | +€1,043 | |
| Other amounts payable | 47/48 | - | €1,043 | +€1,043 | |
| Other operating charges | 640/8 | €675 | €186 | -€489 | -72.4% |
| Gross operating margin | 9900 | -€19,401 | -€23,820 | -€4,419 | -22.8% |
| Operating profit (loss) | 9901 | -€20,076 | -€24,006 | -€3,930 | -19.6% |
| Financial income | 75/76B | €452 | €2,853 | +€2,401 | +531% |
| Recurring financial income | 75 | €452 | €2,853 | +€2,401 | +531% |
| Financial charges | 65/66B | €28 | €101 | +€73 | +261% |
| Recurring financial charges | 65 | €28 | €101 | +€73 | +261% |
| Profit (loss) for the period before taxes | 9903 | -€19,652 | -€21,254 | -€1,602 | -8.2% |
| Income taxes | 67/77 | €136 | €712 | +€576 | +424% |
| Profit (loss) for the period | 9904 | -€19,788 | -€21,966 | -€2,178 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,788 | -€21,966 | -€2,178 | -11.0% |
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 15 October 2026 via checked.be.