Littlestone 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.
Littlestone Consulting
Largest movements
- Tangible fixed assets -€1,383
down €1,383 (-57.7%), from €2,398 to €1,015
of which Plant, machinery and equipment: -€1,292
- Receivables within one year +€831
up €831, from €0 to €831
- Deferred charges and accrued income -€826
down €826 (-40.0%), from €2,065 to €1,239
- Cash +€308
up €308 (+116%), from €266 to €574
mainly Other debts (+€12,125) and Depreciation (+€1,383)
- Other debts +€12,125
up €12,125 (+262%), from €4,624 to €16,749
- Profit (loss) carried forward -€10,196
down €10,196 (-44.1%), from -€23,146 to -€33,341
- Tax, wage and social debts -€2,554
down €2,554 (-84.0%), from €3,040 to €486
- Accrued charges and deferred income -€308
down €308 (-100%), from €308 to €0
- Trade debts -€137
down €137 (-27.3%), from €503 to €365
- Gross operating margin +€5,073
up €5,073 (+37.1%), from -€13,684 to -€8,611
- Other operating charges -€1,286
down €1,286 (-89.6%), from €1,436 to €150
- Taxes -€214
down €214 (-100%), from €214 to €0
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 | €4,728 | €3,659 | -€1,069 | -22.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,398 | €1,015 | -€1,383 | -57.7% |
| Tangible fixed assets | 22/27 | €2,398 | €1,015 | -€1,383 | -57.7% |
| Plant, machinery and equipment | 23 | €1,952 | €660 | -€1,292 | -66.2% |
| Furniture and vehicles | 24 | €446 | €355 | -€91 | -20.5% |
| Current assets | 29/58 | €2,331 | €2,644 | +€314 | +13.5% |
| Amounts receivable within one year | 40/41 | €0 | €831 | +€831 | |
| Trade receivables | 40 | €0 | €831 | +€831 | |
| Cash at bank and in hand | 54/58 | €266 | €574 | +€308 | +116% |
| Deferred charges and accrued income | 490/1 | €2,065 | €1,239 | -€826 | -40.0% |
| Total equity and liabilities | 10/49 | €4,728 | €3,659 | -€1,069 | -22.6% |
| Equity | 10/15 | -€3,746 | -€13,941 | -€10,196 | -272% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,400 | €16,400 | = | 0.0% |
| Distributable reserves | 133 | €16,400 | €16,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,146 | -€33,341 | -€10,196 | -44.1% |
| Amounts payable | 17/49 | €8,474 | €17,600 | +€9,127 | +108% |
| Amounts payable within one year | 42/48 | €8,166 | €17,600 | +€9,434 | +116% |
| Trade debts | 44 | €503 | €365 | -€137 | -27.3% |
| Suppliers | 440/4 | €503 | €365 | -€137 | -27.3% |
| Taxes, remuneration and social security | 45 | €3,040 | €486 | -€2,554 | -84.0% |
| Taxes | 450/3 | €3,040 | €486 | -€2,554 | -84.0% |
| Other amounts payable | 47/48 | €4,624 | €16,749 | +€12,125 | +262% |
| Accrued charges and deferred income | 492/3 | €308 | €0 | -€308 | -100% |
| Non-recurring operating income | 76A | €5,014 | €0 | -€5,014 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €1,383 | -€117 | -7.8% |
| Other operating charges | 640/8 | €1,436 | €150 | -€1,286 | -89.6% |
| Gross operating margin | 9900 | -€13,684 | -€8,611 | +€5,073 | +37.1% |
| Operating profit (loss) | 9901 | -€16,619 | -€10,143 | +€6,476 | +39.0% |
| Financial charges | 65/66B | €39 | €52 | +€13 | +33.9% |
| Recurring financial charges | 65 | €39 | €52 | +€13 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,659 | -€10,196 | +€6,463 | +38.8% |
| Income taxes | 67/77 | €214 | €0 | -€214 | -100% |
| Profit (loss) for the period | 9904 | -€16,872 | -€10,196 | +€6,677 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,872 | -€10,196 | +€6,677 | +39.6% |
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 21 October 2026 via checked.be.