LIT-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.
LIT-CONSULT
Largest movements
- Cash -€18,920
down €18,920 (-34.7%), from €54,599 to €35,679
mainly Other debts (-€11,309) and Net result for the year (-€3,547)
- Deferred charges and accrued income -€2,322
no longer reported in 2025 (was €2,322)
- Tangible fixed assets +€1,465
up €1,465 (+96.2%), from €1,522 to €2,988
- Other debts -€11,309
down €11,309 (-37.6%), from €30,049 to €18,741
- Profit (loss) carried forward -€3,547
down €3,547 (-16.8%), from €21,060 to €17,513
- Trade debts -€3,453
down €3,453 (-98.6%), from €3,500 to €47
- Tax, wage and social debts -€1,270
down €1,270 (-92.8%), from €1,368 to €99
- Gross operating margin -€5,589
down €5,589, from €3,678 to -€1,910
- Depreciation -€1,105
down €1,105 (-41.2%), from €2,679 to €1,574
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Financial income +€129
new in 2025: €129
- Taxes -€99
no longer reported in 2025 (was €99)
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 | €58,978 | €39,400 | -€19,578 | -33.2% |
| Fixed assets | 21/28 | €1,522 | €2,988 | +€1,465 | +96.2% |
| Tangible fixed assets | 22/27 | €1,522 | €2,988 | +€1,465 | +96.2% |
| Furniture and vehicles | 24 | €1,522 | €2,988 | +€1,465 | +96.2% |
| Current assets | 29/58 | €57,455 | €36,412 | -€21,043 | -36.6% |
| Amounts receivable within one year | 40/41 | €535 | €733 | +€198 | +37.1% |
| Other amounts receivable | 41 | €535 | €733 | +€198 | +37.1% |
| Cash at bank and in hand | 54/58 | €54,599 | €35,679 | -€18,920 | -34.7% |
| Deferred charges and accrued income | 490/1 | €2,322 | - | -€2,322 | |
| Total equity and liabilities | 10/49 | €58,978 | €39,400 | -€19,578 | -33.2% |
| Equity | 10/15 | €24,060 | €20,513 | -€3,547 | -14.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,060 | €17,513 | -€3,547 | -16.8% |
| Amounts payable | 17/49 | €34,918 | €18,887 | -€16,031 | -45.9% |
| Amounts payable within one year | 42/48 | €34,918 | €18,887 | -€16,031 | -45.9% |
| Trade debts | 44 | €3,500 | €47 | -€3,453 | -98.6% |
| Suppliers | 440/4 | €3,500 | €47 | -€3,453 | -98.6% |
| Taxes, remuneration and social security | 45 | €1,368 | €99 | -€1,270 | -92.8% |
| Taxes | 450/3 | €1,368 | €99 | -€1,270 | -92.8% |
| Other amounts payable | 47/48 | €30,049 | €18,741 | -€11,309 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,679 | €1,574 | -€1,105 | -41.2% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €3,678 | -€1,910 | -€5,589 | |
| Operating profit (loss) | 9901 | €612 | -€3,484 | -€4,097 | |
| Financial income | 75/76B | - | €129 | +€129 | |
| Recurring financial income | 75 | - | €129 | +€129 | |
| Financial charges | 65/66B | €134 | €191 | +€57 | +42.9% |
| Recurring financial charges | 65 | €134 | €191 | +€57 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €478 | -€3,547 | -€4,025 | |
| Income taxes | 67/77 | €99 | - | -€99 | |
| Profit (loss) for the period | 9904 | €379 | -€3,547 | -€3,926 | |
| Profit (loss) for the period to be appropriated | 9905 | €379 | -€3,547 | -€3,926 |
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.