LOTS 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.
LOTS CONSULTING
Largest movements
- Cash -€31,935
down €31,935 (-16.3%), from €195,768 to €163,834
mainly Contributions, distributions and other (-€80,000) and Investment in fixed assets (net) (-€2,630)
- Receivables within one year -€18,719
down €18,719 (-53.3%), from €35,106 to €16,386
of which Trade receivables: -€17,383
- Reserves -€30,000
down €30,000 (-42.6%), from €70,500 to €40,500
- Profit (loss) carried forward -€23,171
down €23,171 (-40.9%), from €56,692 to €33,521
- Gross operating margin -€13,712
down €13,712 (-14.7%), from €93,224 to €79,511
- Taxes -€3,444
down €3,444 (-31.0%), from €11,106 to €7,662
- Staff costs +€1,695
up €1,695 (+4.2%), from €40,614 to €42,308
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 | €233,290 | €183,558 | -€49,732 | -21.3% |
| Fixed assets | 21/28 | €1,477 | €3,162 | +€1,685 | +114% |
| Tangible fixed assets | 22/27 | €1,477 | €3,162 | +€1,685 | +114% |
| Furniture and vehicles | 24 | €1,477 | €880 | -€598 | -40.4% |
| Other tangible fixed assets | 26 | - | €2,283 | +€2,283 | |
| Current assets | 29/58 | €231,812 | €180,395 | -€51,417 | -22.2% |
| Amounts receivable within one year | 40/41 | €35,106 | €16,386 | -€18,719 | -53.3% |
| Trade receivables | 40 | €31,359 | €13,976 | -€17,383 | -55.4% |
| Other amounts receivable | 41 | €3,747 | €2,411 | -€1,336 | -35.7% |
| Cash at bank and in hand | 54/58 | €195,768 | €163,834 | -€31,935 | -16.3% |
| Deferred charges and accrued income | 490/1 | €938 | €175 | -€763 | -81.3% |
| Total equity and liabilities | 10/49 | €233,290 | €183,558 | -€49,732 | -21.3% |
| Equity | 10/15 | €147,652 | €94,481 | -€53,171 | -36.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €70,500 | €40,500 | -€30,000 | -42.6% |
| Distributable reserves | 133 | €70,500 | €40,500 | -€30,000 | -42.6% |
| Profit (loss) carried forward | 14 | €56,692 | €33,521 | -€23,171 | -40.9% |
| Amounts payable | 17/49 | €85,638 | €89,077 | +€3,438 | +4.0% |
| Amounts payable within one year | 42/48 | €85,638 | €89,077 | +€3,438 | +4.0% |
| Trade debts | 44 | €499 | €1,882 | +€1,384 | +278% |
| Suppliers | 440/4 | €499 | €1,882 | +€1,384 | +278% |
| Taxes, remuneration and social security | 45 | €14,650 | €16,016 | +€1,366 | +9.3% |
| Taxes | 450/3 | €9,006 | €10,106 | +€1,100 | +12.2% |
| Remuneration and social security | 454/9 | €5,644 | €5,910 | +€266 | +4.7% |
| Other amounts payable | 47/48 | €70,489 | €71,178 | +€689 | +1.0% |
| Remuneration, social security and pensions | 62 | €40,614 | €42,308 | +€1,695 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €386 | €945 | +€559 | +145% |
| Other operating charges | 640/8 | €680 | €790 | +€110 | +16.2% |
| Gross operating margin | 9900 | €93,224 | €79,511 | -€13,712 | -14.7% |
| Operating profit (loss) | 9901 | €51,544 | €35,468 | -€16,076 | -31.2% |
| Financial charges | 65/66B | €125 | €976 | +€852 | +684% |
| Recurring financial charges | 65 | €125 | €976 | +€852 | +684% |
| Profit (loss) for the period before taxes | 9903 | €51,420 | €34,492 | -€16,928 | -32.9% |
| Income taxes | 67/77 | €11,106 | €7,662 | -€3,444 | -31.0% |
| Profit (loss) for the period | 9904 | €40,314 | €26,829 | -€13,484 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,314 | €26,829 | -€13,484 | -33.4% |
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 14 October 2026 via checked.be.