Lot 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.
Lot Consult
Largest movements
- Cash +€33,720
up €33,720 (+63.9%), from €52,752 to €86,472
mainly Net result for the year (+€27,906) and Other debts (+€6,237)
- Receivables within one year -€4,756
down €4,756 (-28.6%), from €16,656 to €11,900
of which Other amounts receivable: -€7,331
- Reserves +€27,906
up €27,906 (+64.3%), from €43,367 to €71,273
- Tax, wage and social debts -€6,522
down €6,522 (-32.3%), from €20,173 to €13,652
- Other debts +€6,237
new in 2025: €6,237
- Trade debts +€1,892
up €1,892 (+90.4%), from €2,092 to €3,984
- Gross operating margin -€25,251
down €25,251 (-38.5%), from €65,627 to €40,376
- Taxes -€3,559
down €3,559 (-24.1%), from €14,750 to €11,191
- Depreciation +€1,415
up €1,415 (+308.0%), from €459 to €1,874
- Financial charges -€1,248
down €1,248 (-92.8%), from €1,345 to €97
- Other operating charges -€1,101
down €1,101 (-80.4%), from €1,370 to €269
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 | €70,633 | €100,145 | +€29,512 | +41.8% |
| Fixed assets | 21/28 | €1,225 | €1,299 | +€74 | +6.0% |
| Tangible fixed assets | 22/27 | €1,225 | €1,299 | +€74 | +6.0% |
| Furniture and vehicles | 24 | €1,225 | €1,299 | +€74 | +6.0% |
| Current assets | 29/58 | €69,408 | €98,846 | +€29,438 | +42.4% |
| Stocks and contracts in progress | 3 | - | €474 | +€474 | |
| Contracts in progress | 37 | - | €474 | +€474 | |
| Amounts receivable within one year | 40/41 | €16,656 | €11,900 | -€4,756 | -28.6% |
| Trade receivables | 40 | €9,325 | €11,900 | +€2,576 | +27.6% |
| Other amounts receivable | 41 | €7,331 | - | -€7,331 | |
| Cash at bank and in hand | 54/58 | €52,752 | €86,472 | +€33,720 | +63.9% |
| Total equity and liabilities | 10/49 | €70,633 | €100,145 | +€29,512 | +41.8% |
| Equity | 10/15 | €48,367 | €76,273 | +€27,906 | +57.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €43,367 | €71,273 | +€27,906 | +64.3% |
| Distributable reserves | 133 | €43,367 | €71,273 | +€27,906 | +64.3% |
| Amounts payable | 17/49 | €22,266 | €23,873 | +€1,607 | +7.2% |
| Amounts payable within one year | 42/48 | €22,266 | €23,873 | +€1,607 | +7.2% |
| Trade debts | 44 | €2,092 | €3,984 | +€1,892 | +90.4% |
| Suppliers | 440/4 | €2,092 | €3,984 | +€1,892 | +90.4% |
| Taxes, remuneration and social security | 45 | €20,173 | €13,652 | -€6,522 | -32.3% |
| Taxes | 450/3 | €20,173 | €13,652 | -€6,522 | -32.3% |
| Other amounts payable | 47/48 | - | €6,237 | +€6,237 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €459 | €1,874 | +€1,415 | +308.0% |
| Other operating charges | 640/8 | €1,370 | €269 | -€1,101 | -80.4% |
| Gross operating margin | 9900 | €65,627 | €40,376 | -€25,251 | -38.5% |
| Operating profit (loss) | 9901 | €63,798 | €38,234 | -€25,565 | -40.1% |
| Financial income | 75/76B | €0 | €961 | +€961 | +9610000.0% |
| Recurring financial income | 75 | €0 | €961 | +€961 | +9610000.0% |
| Financial charges | 65/66B | €1,345 | €97 | -€1,248 | -92.8% |
| Recurring financial charges | 65 | €1,345 | €97 | -€1,248 | -92.8% |
| Profit (loss) for the period before taxes | 9903 | €62,453 | €39,097 | -€23,356 | -37.4% |
| Income taxes | 67/77 | €14,750 | €11,191 | -€3,559 | -24.1% |
| Profit (loss) for the period | 9904 | €47,703 | €27,906 | -€19,798 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,703 | €27,906 | -€19,798 | -41.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.