LT Comptabilité-Fiscalité: 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.
LT Comptabilité-Fiscalité
Largest movements
- Cash +€22,670
up €22,670 (+80.4%), from €28,213 to €50,883
mainly Net result for the year (+€16,511) and Tax, wage and social debts (+€6,412)
- Tangible fixed assets -€4,415
down €4,415 (-11.5%), from €38,314 to €33,899
of which Furniture and vehicles: -€2,540
- Receivables within one year +€2,258
up €2,258 (+33.6%), from €6,726 to €8,984
- Profit (loss) carried forward +€16,511
up €16,511 (+2,695%), from €613 to €17,123
- Tax, wage and social debts +€6,412
up €6,412 (+57.5%), from €11,155 to €17,566
of which Taxes: +€6,412
- Debts after one year -€3,131
down €3,131 (-13.8%), from €22,741 to €19,611
- Other debts +€1,270
up €1,270 (+4.1%), from €30,931 to €32,201
- Gross operating margin +€21,564
up €21,564 (+280%), from €7,688 to €29,252
- Taxes +€4,241
up €4,241 (+487%), from €870 to €5,111
- Depreciation +€1,520
up €1,520 (+34.7%), from €4,383 to €5,903
- Other operating charges -€447
down €447 (-81.3%), from €550 to €103
- Financial charges +€301
up €301 (+23.5%), from €1,279 to €1,580
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 | €73,254 | €93,766 | +€20,512 | +28.0% |
| Fixed assets | 21/28 | €38,314 | €33,899 | -€4,415 | -11.5% |
| Tangible fixed assets | 22/27 | €38,314 | €33,899 | -€4,415 | -11.5% |
| Furniture and vehicles | 24 | €24,723 | €22,183 | -€2,540 | -10.3% |
| Other tangible fixed assets | 26 | €13,591 | €11,716 | -€1,875 | -13.8% |
| Current assets | 29/58 | €34,940 | €59,867 | +€24,928 | +71.3% |
| Amounts receivable within one year | 40/41 | €6,726 | €8,984 | +€2,258 | +33.6% |
| Trade receivables | 40 | €6,726 | €8,984 | +€2,258 | +33.6% |
| Cash at bank and in hand | 54/58 | €28,213 | €50,883 | +€22,670 | +80.4% |
| Total equity and liabilities | 10/49 | €73,254 | €93,766 | +€20,512 | +28.0% |
| Equity | 10/15 | €2,613 | €19,123 | +€16,511 | +632% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €613 | €17,123 | +€16,511 | +2,695% |
| Amounts payable | 17/49 | €70,641 | €74,642 | +€4,001 | +5.7% |
| Amounts payable after more than one year | 17 | €22,741 | €19,611 | -€3,131 | -13.8% |
| Financial debts | 170/4 | €22,741 | €19,611 | -€3,131 | -13.8% |
| Amounts payable within one year | 42/48 | €47,900 | €55,032 | +€7,132 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €3,031 | €3,131 | +€100 | +3.3% |
| Trade debts | 44 | €2,783 | €2,134 | -€649 | -23.3% |
| Suppliers | 440/4 | €2,783 | €2,134 | -€649 | -23.3% |
| Taxes, remuneration and social security | 45 | €11,155 | €17,566 | +€6,412 | +57.5% |
| Taxes | 450/3 | €9,355 | €15,766 | +€6,412 | +68.5% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €30,931 | €32,201 | +€1,270 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,383 | €5,903 | +€1,520 | +34.7% |
| Other operating charges | 640/8 | €550 | €103 | -€447 | -81.3% |
| Non-recurring operating charges | 66A | - | €45 | +€45 | |
| Gross operating margin | 9900 | €7,688 | €29,252 | +€21,564 | +280% |
| Operating profit (loss) | 9901 | €2,756 | €23,201 | +€20,446 | +742% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,279 | €1,580 | +€301 | +23.5% |
| Recurring financial charges | 65 | €1,279 | €1,580 | +€301 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €1,483 | €21,622 | +€20,139 | +1,358% |
| Income taxes | 67/77 | €870 | €5,111 | +€4,241 | +487% |
| Profit (loss) for the period | 9904 | €613 | €16,511 | +€15,898 | +2,595% |
| Profit (loss) for the period to be appropriated | 9905 | €613 | €16,511 | +€15,898 | +2,595% |
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 27 October 2026 via checked.be.