LITCHIE 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.
LITCHIE CONSULTING
Largest movements
- Cash +€84,587
up €84,587 (+258%), from €32,809 to €117,396
mainly Net result for the year (+€96,504) and Tax, wage and social debts (+€27,176)
- Receivables within one year +€30,409
up €30,409 (+128%), from €23,696 to €54,105
- Financial fixed assets +€7,629
new in 2025: €7,629
- Reserves +€95,000
up €95,000 (+322%), from €29,540 to €124,540
- Tax, wage and social debts +€27,176
up €27,176 (+318%), from €8,549 to €35,725
of which Taxes: +€26,683
- Other debts -€3,281
down €3,281 (-23.9%), from €13,714 to €10,433
- Gross operating margin +€97,617
up €97,617 (+313%), from €31,146 to €128,762
- Taxes +€20,882
up €20,882 (+272%), from €7,673 to €28,555
- Staff costs +€2,861
new in 2025: €2,861
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 | €57,490 | €179,517 | +€122,028 | +212% |
| Fixed assets | 21/28 | €712 | €7,743 | +€7,032 | +988% |
| Tangible fixed assets | 22/27 | €712 | €115 | -€597 | -83.9% |
| Furniture and vehicles | 24 | €712 | €115 | -€597 | -83.9% |
| Financial fixed assets | 28 | - | €7,629 | +€7,629 | |
| Current assets | 29/58 | €56,778 | €171,774 | +€114,996 | +203% |
| Amounts receivable within one year | 40/41 | €23,696 | €54,105 | +€30,409 | +128% |
| Trade receivables | 40 | €23,696 | €54,105 | +€30,409 | +128% |
| Cash at bank and in hand | 54/58 | €32,809 | €117,396 | +€84,587 | +258% |
| Deferred charges and accrued income | 490/1 | €273 | €273 | = | 0.0% |
| Total equity and liabilities | 10/49 | €57,490 | €179,517 | +€122,028 | +212% |
| Equity | 10/15 | €34,805 | €131,309 | +€96,504 | +277% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29,540 | €124,540 | +€95,000 | +322% |
| Distributable reserves | 133 | €29,540 | €124,540 | +€95,000 | +322% |
| Profit (loss) carried forward | 14 | €2,265 | €3,769 | +€1,504 | +66.4% |
| Amounts payable | 17/49 | €22,684 | €48,208 | +€25,524 | +113% |
| Amounts payable within one year | 42/48 | €22,684 | €48,208 | +€25,524 | +113% |
| Trade debts | 44 | €421 | €2,050 | +€1,629 | +387% |
| Suppliers | 440/4 | €421 | €2,050 | +€1,629 | +387% |
| Taxes, remuneration and social security | 45 | €8,549 | €35,725 | +€27,176 | +318% |
| Taxes | 450/3 | €8,549 | €35,232 | +€26,683 | +312% |
| Remuneration and social security | 454/9 | - | €493 | +€493 | |
| Other amounts payable | 47/48 | €13,714 | €10,433 | -€3,281 | -23.9% |
| Remuneration, social security and pensions | 62 | - | €2,861 | +€2,861 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €597 | €597 | = | 0.0% |
| Other operating charges | 640/8 | €474 | €191 | -€283 | -59.8% |
| Gross operating margin | 9900 | €31,146 | €128,762 | +€97,617 | +313% |
| Operating profit (loss) | 9901 | €30,075 | €125,114 | +€95,039 | +316% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €142 | €59 | -€83 | -58.5% |
| Recurring financial charges | 65 | €142 | €59 | -€83 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €29,933 | €125,059 | +€95,127 | +318% |
| Income taxes | 67/77 | €7,673 | €28,555 | +€20,882 | +272% |
| Profit (loss) for the period | 9904 | €22,260 | €96,504 | +€74,244 | +334% |
| Profit (loss) for the period to be appropriated | 9905 | €22,260 | €96,504 | +€74,244 | +334% |
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.