LT CONSULT: what changed
LT CONSULT
Largest movements
- Receivables within one year -€16,733
down €16,733 (-59.5%), from €28,137 to €11,404
of which Trade receivables: -€11,223
- Tangible fixed assets -€11,128
down €11,128 (-14.3%), from €77,873 to €66,745
of which Furniture and vehicles: -€8,797
- Cash -€1,439
down €1,439 (-17.9%), from €8,024 to €6,585
mainly Contributions, distributions and other (-€46,253) and Debts after one year (-€10,134)
- Reserves -€20,148
down €20,148 (-43.6%), from €46,253 to €26,105
- Debts after one year -€10,134
down €10,134 (-20.4%), from €49,690 to €39,557
- Tax, wage and social debts +€2,292
up €2,292 (+33.8%), from €6,783 to €9,074
- Depreciation +€1,237
up €1,237 (+11.0%), from €11,288 to €12,525
- Gross operating margin -€1,144
down €1,144 (-2.3%), from €50,859 to €49,715
- Financial charges -€1,083
down €1,083 (-29.2%), from €3,709 to €2,626
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,338 | €87,185 | -€28,154 | -24.4% |
| Fixed assets | 21/28 | €77,873 | €66,745 | -€11,128 | -14.3% |
| Tangible fixed assets | 22/27 | €77,873 | €66,745 | -€11,128 | -14.3% |
| Land and buildings | 22 | €36,045 | €34,695 | -€1,350 | -3.7% |
| Plant, machinery and equipment | 23 | €1,544 | €965 | -€578 | -37.5% |
| Furniture and vehicles | 24 | €37,834 | €29,037 | -€8,797 | -23.3% |
| Other tangible fixed assets | 26 | €2,451 | €2,048 | -€403 | -16.4% |
| Current assets | 29/58 | €37,465 | €20,440 | -€17,026 | -45.4% |
| Amounts receivable within one year | 40/41 | €28,137 | €11,404 | -€16,733 | -59.5% |
| Trade receivables | 40 | €22,627 | €11,404 | -€11,223 | -49.6% |
| Other amounts receivable | 41 | €5,510 | - | -€5,510 | |
| Cash at bank and in hand | 54/58 | €8,024 | €6,585 | -€1,439 | -17.9% |
| Deferred charges and accrued income | 490/1 | €1,304 | €2,450 | +€1,146 | +87.9% |
| Total equity and liabilities | 10/49 | €115,338 | €87,185 | -€28,154 | -24.4% |
| Equity | 10/15 | €48,253 | €28,105 | -€20,148 | -41.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,253 | €26,105 | -€20,148 | -43.6% |
| Distributable reserves | 133 | €46,253 | €26,105 | -€20,148 | -43.6% |
| Amounts payable | 17/49 | €67,086 | €59,080 | -€8,006 | -11.9% |
| Amounts payable after more than one year | 17 | €49,690 | €39,557 | -€10,134 | -20.4% |
| Financial debts | 170/4 | €49,690 | €39,557 | -€10,134 | -20.4% |
| Amounts payable within one year | 42/48 | €17,395 | €19,523 | +€2,128 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €9,680 | €10,134 | +€454 | +4.7% |
| Trade debts | 44 | €80 | €3 | -€76 | -95.9% |
| Suppliers | 440/4 | €80 | €3 | -€76 | -95.9% |
| Taxes, remuneration and social security | 45 | €6,783 | €9,074 | +€2,292 | +33.8% |
| Taxes | 450/3 | €6,783 | €9,074 | +€2,292 | +33.8% |
| Other amounts payable | 47/48 | €854 | €312 | -€542 | -63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,288 | €12,525 | +€1,237 | +11.0% |
| Other operating charges | 640/8 | €645 | €663 | +€17 | +2.7% |
| Gross operating margin | 9900 | €50,859 | €49,715 | -€1,144 | -2.3% |
| Operating profit (loss) | 9901 | €38,926 | €36,527 | -€2,399 | -6.2% |
| Financial charges | 65/66B | €3,709 | €2,626 | -€1,083 | -29.2% |
| Recurring financial charges | 65 | €3,709 | €2,626 | -€1,083 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €35,216 | €33,901 | -€1,315 | -3.7% |
| Income taxes | 67/77 | €7,490 | €7,797 | +€306 | +4.1% |
| Profit (loss) for the period | 9904 | €27,726 | €26,105 | -€1,622 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,726 | €26,105 | -€1,622 | -5.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.