LITHIUM 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.
LITHIUM CONSULT
Largest movements
- Cash -€63,977
down €63,977 (-86.1%), from €74,327 to €10,350
mainly Debts after one year (-€65,891) and Net result for the year (-€40,437)
- Receivables within one year -€31,421
down €31,421 (-94.2%), from €33,344 to €1,923
of which Trade receivables: -€32,261
- Tangible fixed assets -€25,368
down €25,368 (-7.5%), from €339,772 to €314,404
of which Land and buildings: -€24,546
- Debts after one year -€65,891
down €65,891 (-75.0%), from €87,881 to €21,990
- Profit (loss) carried forward -€40,437
new in 2025: -€40,437
- Tax, wage and social debts -€6,693
down €6,693 (-57.8%), from €11,572 to €4,879
- Reserves -€5,263
down €5,263 (-1.7%), from €316,183 to €310,920
- Gross operating margin -€76,645
down €76,645, from €74,870 to -€1,775
- Taxes -€13,834
down €13,834 (-100%), from €13,834 to €0
- Other operating charges +€4,147
up €4,147 (+455%), from €912 to €5,059
- Financial charges +€1,858
up €1,858 (+31.5%), from €5,907 to €7,765
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 | €451,087 | €333,454 | -€117,633 | -26.1% |
| Fixed assets | 21/28 | €341,631 | €316,263 | -€25,368 | -7.4% |
| Tangible fixed assets | 22/27 | €339,772 | €314,404 | -€25,368 | -7.5% |
| Land and buildings | 22 | €336,530 | €311,984 | -€24,546 | -7.3% |
| Plant, machinery and equipment | 23 | €2,235 | €1,912 | -€323 | -14.4% |
| Furniture and vehicles | 24 | €1,008 | €508 | -€500 | -49.6% |
| Financial fixed assets | 28 | €1,859 | €1,859 | = | 0.0% |
| Current assets | 29/58 | €109,456 | €17,191 | -€92,265 | -84.3% |
| Amounts receivable within one year | 40/41 | €33,344 | €1,923 | -€31,421 | -94.2% |
| Trade receivables | 40 | €33,305 | €1,044 | -€32,261 | -96.9% |
| Other amounts receivable | 41 | €39 | €879 | +€840 | +2,128% |
| Cash at bank and in hand | 54/58 | €74,327 | €10,350 | -€63,977 | -86.1% |
| Deferred charges and accrued income | 490/1 | €1,784 | €4,917 | +€3,133 | +176% |
| Total equity and liabilities | 10/49 | €451,087 | €333,454 | -€117,633 | -26.1% |
| Equity | 10/15 | €322,383 | €276,684 | -€45,700 | -14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €316,183 | €310,920 | -€5,263 | -1.7% |
| Distributable reserves | 133 | €316,183 | €310,920 | -€5,263 | -1.7% |
| Profit (loss) carried forward | 14 | - | -€40,437 | -€40,437 | |
| Amounts payable | 17/49 | €128,704 | €56,771 | -€71,933 | -55.9% |
| Amounts payable after more than one year | 17 | €87,881 | €21,990 | -€65,891 | -75.0% |
| Financial debts | 170/4 | €87,881 | €21,990 | -€65,891 | -75.0% |
| Amounts payable within one year | 42/48 | €40,823 | €34,780 | -€6,043 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €25,348 | €25,891 | +€543 | +2.1% |
| Trade debts | 44 | €3,205 | €3,665 | +€460 | +14.3% |
| Suppliers | 440/4 | €3,205 | €3,665 | +€460 | +14.3% |
| Taxes, remuneration and social security | 45 | €11,572 | €4,879 | -€6,693 | -57.8% |
| Taxes | 450/3 | €11,572 | €4,879 | -€6,693 | -57.8% |
| Other amounts payable | 47/48 | €698 | €346 | -€352 | -50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,435 | €25,987 | +€552 | +2.2% |
| Other operating charges | 640/8 | €912 | €5,059 | +€4,147 | +455% |
| Gross operating margin | 9900 | €74,870 | -€1,775 | -€76,645 | |
| Operating profit (loss) | 9901 | €48,523 | -€32,822 | -€81,345 | |
| Financial income | 75/76B | €59 | €150 | +€91 | +153% |
| Recurring financial income | 75 | €59 | €150 | +€91 | +153% |
| Financial charges | 65/66B | €5,907 | €7,765 | +€1,858 | +31.5% |
| Recurring financial charges | 65 | €5,907 | €7,765 | +€1,858 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €42,676 | -€40,437 | -€83,112 | |
| Income taxes | 67/77 | €13,834 | €0 | -€13,834 | -100% |
| Profit (loss) for the period | 9904 | €28,842 | -€40,437 | -€69,278 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,842 | -€40,437 | -€69,278 |
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 17 October 2026 via checked.be.