LT CONSEILS: 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.
LT CONSEILS
Largest movements
- Cash -€15,838
down €15,838 (-39.7%), from €39,934 to €24,096
mainly Receivables within one year (-€11,608) and Debts after one year (-€8,519)
- Tangible fixed assets -€13,281
down €13,281 (-28.3%), from €46,901 to €33,620
- Receivables within one year +€11,608
up €11,608 (+35.9%), from €32,342 to €43,950
of which Trade receivables: +€9,680
- Debts after one year -€8,519
down €8,519 (-34.4%), from €24,777 to €16,257
- Other debts -€3,538
down €3,538 (-7.7%), from €45,926 to €42,388
- Tax, wage and social debts -€3,142
down €3,142 (-36.4%), from €8,636 to €5,494
of which Remuneration and social security: -€3,092
- Profit (loss) carried forward -€2,840
down €2,840 (-23.1%), from €12,292 to €9,452
- Depreciation +€1,431
up €1,431 (+12.1%), from €11,851 to €13,281
- Other operating charges -€1,411
down €1,411 (-62.8%), from €2,247 to €835
- Taxes +€1,011
up €1,011 (+180.3%), from €561 to €1,572
- Gross operating margin +€339
up €339 (+2.4%), from €13,838 to €14,177
- Financial charges -€269
down €269 (-16.9%), from €1,597 to €1,328
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 | €122,654 | €104,696 | -€17,958 | -14.6% |
| Fixed assets | 21/28 | €47,901 | €34,620 | -€13,281 | -27.7% |
| Tangible fixed assets | 22/27 | €46,901 | €33,620 | -€13,281 | -28.3% |
| Furniture and vehicles | 24 | €46,901 | €33,620 | -€13,281 | -28.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €74,753 | €70,076 | -€4,677 | -6.3% |
| Amounts receivable within one year | 40/41 | €32,342 | €43,950 | +€11,608 | +35.9% |
| Trade receivables | 40 | €29,040 | €38,720 | +€9,680 | +33.3% |
| Other amounts receivable | 41 | €3,302 | €5,230 | +€1,928 | +58.4% |
| Cash at bank and in hand | 54/58 | €39,934 | €24,096 | -€15,838 | -39.7% |
| Deferred charges and accrued income | 490/1 | €2,477 | €2,030 | -€447 | -18.0% |
| Total equity and liabilities | 10/49 | €122,654 | €104,696 | -€17,958 | -14.6% |
| Equity | 10/15 | €32,752 | €29,912 | -€2,840 | -8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,292 | €9,452 | -€2,840 | -23.1% |
| Amounts payable | 17/49 | €89,902 | €74,783 | -€15,119 | -16.8% |
| Amounts payable after more than one year | 17 | €24,777 | €16,257 | -€8,519 | -34.4% |
| Financial debts | 170/4 | €24,777 | €16,257 | -€8,519 | -34.4% |
| Amounts payable within one year | 42/48 | €65,126 | €58,126 | -€6,999 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €8,154 | €8,519 | +€365 | +4.5% |
| Trade debts | 44 | €2,409 | €1,725 | -€685 | -28.4% |
| Suppliers | 440/4 | €2,409 | €1,725 | -€685 | -28.4% |
| Taxes, remuneration and social security | 45 | €8,636 | €5,494 | -€3,142 | -36.4% |
| Taxes | 450/3 | €5,543 | €5,494 | -€49 | -0.9% |
| Remuneration and social security | 454/9 | €3,092 | €0 | -€3,092 | -100.0% |
| Other amounts payable | 47/48 | €45,926 | €42,388 | -€3,538 | -7.7% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,851 | €13,281 | +€1,431 | +12.1% |
| Other operating charges | 640/8 | €2,247 | €835 | -€1,411 | -62.8% |
| Gross operating margin | 9900 | €13,838 | €14,177 | +€339 | +2.4% |
| Operating profit (loss) | 9901 | -€259 | €61 | +€320 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,597 | €1,328 | -€269 | -16.9% |
| Recurring financial charges | 65 | €1,597 | €1,328 | -€269 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,856 | -€1,267 | +€589 | +31.7% |
| Income taxes | 67/77 | €561 | €1,572 | +€1,011 | +180.3% |
| Profit (loss) for the period | 9904 | -€2,417 | -€2,840 | -€423 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,417 | -€2,840 | -€423 | -17.5% |
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 8 October 2026 via checked.be.