LITZ CONSULTING: what changed
Two fiscal 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.
LITZ CONSULTING
Largest movements
- Cash +€19,416
up €19,416 (+13.1%), from €148,388 to €167,805
mainly Net result for the year (+€36,912) and Receivables within one year (+€291)
- Profit (loss) carried forward +€36,912
up €36,912, from €0 to €36,912
- Tax, wage and social debts -€15,982
down €15,982 (-55.7%), from €28,713 to €12,731
of which Taxes: -€15,982
- Gross operating margin -€20,337
down €20,337 (-29.0%), from €70,106 to €49,769
- Taxes -€1,506
down €1,506 (-10.8%), from €13,977 to €12,471
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.
Cash bridge derived
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 | €151,066 | €170,978 | +€19,912 | +13.2% |
| Fixed assets | 21/28 | €1,953 | €2,539 | +€586 | +30.0% |
| Tangible fixed assets | 22/27 | €3 | €589 | +€586 | +18318.4% |
| Furniture and vehicles | 24 | €3 | €589 | +€586 | +18318.4% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €149,112 | €168,438 | +€19,326 | +13.0% |
| Amounts receivable within one year | 40/41 | €451 | €160 | -€291 | -64.4% |
| Trade receivables | 40 | €0 | €5 | +€5 | |
| Other amounts receivable | 41 | €451 | €156 | -€295 | -65.5% |
| Cash at bank and in hand | 54/58 | €148,388 | €167,805 | +€19,416 | +13.1% |
| Deferred charges and accrued income | 490/1 | €273 | €473 | +€200 | +73.2% |
| Total equity and liabilities | 10/49 | €151,066 | €170,978 | +€19,912 | +13.2% |
| Equity | 10/15 | €118,639 | €155,552 | +€36,912 | +31.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €113,639 | €113,639 | = | 0.0% |
| Distributable reserves | 133 | €113,639 | €113,639 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €36,912 | +€36,912 | |
| Amounts payable | 17/49 | €32,426 | €15,426 | -€17,001 | -52.4% |
| Amounts payable within one year | 42/48 | €31,829 | €15,059 | -€16,770 | -52.7% |
| Trade debts | 44 | €421 | €32 | -€389 | -92.4% |
| Suppliers | 440/4 | €421 | €32 | -€389 | -92.4% |
| Taxes, remuneration and social security | 45 | €28,713 | €12,731 | -€15,982 | -55.7% |
| Taxes | 450/3 | €28,713 | €12,731 | -€15,982 | -55.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,695 | €2,296 | -€399 | -14.8% |
| Accrued charges and deferred income | 492/3 | €597 | €367 | -€230 | -38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106 | €135 | +€29 | +27.5% |
| Other operating charges | 640/8 | €110 | €210 | +€100 | +91.1% |
| Gross operating margin | 9900 | €70,106 | €49,769 | -€20,337 | -29.0% |
| Operating profit (loss) | 9901 | €69,890 | €49,424 | -€20,466 | -29.3% |
| Financial income | 75/76B | €19 | €0 | -€19 | -100.0% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -100.0% |
| Financial charges | 65/66B | €153 | €40 | -€113 | -73.7% |
| Recurring financial charges | 65 | €153 | €40 | -€113 | -73.7% |
| Profit (loss) for the period before taxes | 9903 | €69,756 | €49,383 | -€20,373 | -29.2% |
| Income taxes | 67/77 | €13,977 | €12,471 | -€1,506 | -10.8% |
| Profit (loss) for the period | 9904 | €55,779 | €36,912 | -€18,867 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,779 | €36,912 | -€18,867 | -33.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.