LISTO 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.
LISTO CONSULTING
Largest movements
- Current investments -€99,346
down €99,346 (-100%), from €99,346 to €0
- Receivables within one year +€17,249
up €17,249 (+2,882%), from €599 to €17,848
of which Trade receivables: +€17,349
- Financial fixed assets +€10,000
new in 2025: €10,000
- Cash +€4,379
up €4,379 (+3.3%), from €133,825 to €138,204
mainly Current investments (+€99,346) and Other debts (+€79,116)
- Reserves -€163,636
down €163,636 (-64.2%), from €254,909 to €91,273
- Other debts +€79,116
up €79,116 (+846%), from €9,350 to €88,466
- Tax, wage and social debts +€14,040
up €14,040 (+154%), from €9,146 to €23,186
- Financial income -€23,404
down €23,404 (-73.9%), from €31,691 to €8,287
- Gross operating margin -€12,433
down €12,433 (-10.2%), from €121,492 to €109,060
- Other operating charges +€2,548
up €2,548 (+270%), from €944 to €3,492
- Taxes +€1,484
up €1,484 (+6.1%), from €24,171 to €25,654
- Depreciation -€1,224
down €1,224 (-9.3%), from €13,121 to €11,897
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 | €274,036 | €204,948 | -€69,088 | -25.2% |
| Fixed assets | 21/28 | €38,704 | €47,522 | +€8,818 | +22.8% |
| Tangible fixed assets | 22/27 | €38,704 | €37,522 | -€1,182 | -3.1% |
| Plant, machinery and equipment | 23 | €320 | €0 | -€320 | -100% |
| Furniture and vehicles | 24 | €36,273 | €35,753 | -€520 | -1.4% |
| Other tangible fixed assets | 26 | €2,110 | €1,769 | -€342 | -16.2% |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €235,332 | €157,426 | -€77,906 | -33.1% |
| Amounts receivable within one year | 40/41 | €599 | €17,848 | +€17,249 | +2,882% |
| Trade receivables | 40 | €499 | €17,848 | +€17,349 | +3,477% |
| Other amounts receivable | 41 | €100 | €0 | -€100 | -100% |
| Current investments | 50/53 | €99,346 | €0 | -€99,346 | -100% |
| Cash at bank and in hand | 54/58 | €133,825 | €138,204 | +€4,379 | +3.3% |
| Deferred charges and accrued income | 490/1 | €1,563 | €1,374 | -€189 | -12.1% |
| Total equity and liabilities | 10/49 | €274,036 | €204,948 | -€69,088 | -25.2% |
| Equity | 10/15 | €254,909 | €91,273 | -€163,636 | -64.2% |
| Reserves | 13 | €254,909 | €91,273 | -€163,636 | -64.2% |
| Distributable reserves | 133 | €254,909 | €91,273 | -€163,636 | -64.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,127 | €113,675 | +€94,548 | +494% |
| Amounts payable within one year | 42/48 | €19,127 | €113,675 | +€94,548 | +494% |
| Trade debts | 44 | €631 | €2,023 | +€1,392 | +221% |
| Suppliers | 440/4 | €631 | €2,023 | +€1,392 | +221% |
| Taxes, remuneration and social security | 45 | €9,146 | €23,186 | +€14,040 | +154% |
| Taxes | 450/3 | €9,146 | €23,186 | +€14,040 | +154% |
| Other amounts payable | 47/48 | €9,350 | €88,466 | +€79,116 | +846% |
| Non-recurring operating income | 76A | - | €191 | +€191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,121 | €11,897 | -€1,224 | -9.3% |
| Other operating charges | 640/8 | €944 | €3,492 | +€2,548 | +270% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €121,492 | €109,060 | -€12,433 | -10.2% |
| Operating profit (loss) | 9901 | €107,427 | €93,670 | -€13,757 | -12.8% |
| Financial income | 75/76B | €31,691 | €8,287 | -€23,404 | -73.9% |
| Recurring financial income | 75 | €31,691 | €8,287 | -€23,404 | -73.9% |
| Financial charges | 65/66B | -€1,123 | -€533 | +€590 | +52.5% |
| Recurring financial charges | 65 | -€1,123 | -€533 | +€590 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | €140,241 | €102,490 | -€37,751 | -26.9% |
| Income taxes | 67/77 | €24,171 | €25,654 | +€1,484 | +6.1% |
| Profit (loss) for the period | 9904 | €116,070 | €76,836 | -€39,234 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €116,070 | €76,836 | -€39,234 | -33.8% |
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 27 October 2026 via checked.be.