LT 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.
LT Consulting
Largest movements
- Cash -€5,458
down €5,458 (-41.4%), from €13,179 to €7,721
mainly Investment in fixed assets (net) (-€5,627) and Tax, wage and social debts (-€5,495)
- Stocks and contracts -€2,482
down €2,482 (-100.0%), from €2,482 to €0
- Receivables within one year +€1,506
up €1,506 (+5.2%), from €28,959 to €30,465
of which Other amounts receivable: +€3,856
- Tangible fixed assets -€874
down €874 (-6.2%), from €14,041 to €13,167
- Tax, wage and social debts -€5,495
down €5,495 (-55.7%), from €9,873 to €4,378
- Debts after one year -€5,082
down €5,082 (-59.0%), from €8,618 to €3,536
- Profit (loss) carried forward +€5,075
up €5,075 (+17.1%), from €29,662 to €34,738
- Other debts -€1,166
down €1,166 (-100.0%), from €1,166 to €0
- Advances received -€1,003
down €1,003 (-100.0%), from €1,003 to €0
- Depreciation +€4,426
up €4,426 (+213.3%), from €2,075 to €6,501
- Gross operating margin -€3,341
down €3,341 (-19.9%), from €16,791 to €13,451
- Taxes -€1,530
down €1,530 (-51.8%), from €2,954 to €1,424
- Other operating charges +€329
new in 2025: €329
- Financial income +€289
up €289 (+102.5%), from €282 to €571
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 | €59,104 | €51,926 | -€7,177 | -12.1% |
| Fixed assets | 21/28 | €14,041 | €13,167 | -€874 | -6.2% |
| Tangible fixed assets | 22/27 | €14,041 | €13,167 | -€874 | -6.2% |
| Furniture and vehicles | 24 | €14,041 | €13,167 | -€874 | -6.2% |
| Current assets | 29/58 | €45,063 | €38,760 | -€6,303 | -14.0% |
| Stocks and contracts in progress | 3 | €2,482 | €0 | -€2,482 | -100.0% |
| Stocks | 30/36 | €2,482 | €0 | -€2,482 | -100.0% |
| Amounts receivable within one year | 40/41 | €28,959 | €30,465 | +€1,506 | +5.2% |
| Trade receivables | 40 | €17,838 | €15,488 | -€2,351 | -13.2% |
| Other amounts receivable | 41 | €11,121 | €14,977 | +€3,856 | +34.7% |
| Cash at bank and in hand | 54/58 | €13,179 | €7,721 | -€5,458 | -41.4% |
| Deferred charges and accrued income | 490/1 | €443 | €574 | +€131 | +29.5% |
| Total equity and liabilities | 10/49 | €59,104 | €51,926 | -€7,177 | -12.1% |
| Equity | 10/15 | €32,662 | €37,738 | +€5,075 | +15.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,662 | €34,738 | +€5,075 | +17.1% |
| Amounts payable | 17/49 | €26,441 | €14,189 | -€12,252 | -46.3% |
| Amounts payable after more than one year | 17 | €8,618 | €3,536 | -€5,082 | -59.0% |
| Financial debts | 170/4 | €8,618 | €3,536 | -€5,082 | -59.0% |
| Amounts payable within one year | 42/48 | €17,824 | €10,653 | -€7,171 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €4,827 | €5,082 | +€254 | +5.3% |
| Trade debts | 44 | €954 | €1,193 | +€239 | +25.1% |
| Suppliers | 440/4 | €954 | €1,193 | +€239 | +25.1% |
| Advances received on contracts in progress | 46 | €1,003 | €0 | -€1,003 | -100.0% |
| Taxes, remuneration and social security | 45 | €9,873 | €4,378 | -€5,495 | -55.7% |
| Taxes | 450/3 | €9,873 | €4,378 | -€5,495 | -55.7% |
| Other amounts payable | 47/48 | €1,166 | €0 | -€1,166 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,075 | €6,501 | +€4,426 | +213.3% |
| Other operating charges | 640/8 | - | €329 | +€329 | |
| Gross operating margin | 9900 | €16,791 | €13,451 | -€3,341 | -19.9% |
| Operating profit (loss) | 9901 | €14,716 | €6,621 | -€8,095 | -55.0% |
| Financial income | 75/76B | €282 | €571 | +€289 | +102.5% |
| Recurring financial income | 75 | €282 | €571 | +€289 | +102.5% |
| Financial charges | 65/66B | €437 | €693 | +€256 | +58.5% |
| Recurring financial charges | 65 | €437 | €693 | +€256 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €14,561 | €6,499 | -€8,061 | -55.4% |
| Income taxes | 67/77 | €2,954 | €1,424 | -€1,530 | -51.8% |
| Profit (loss) for the period | 9904 | €11,607 | €5,075 | -€6,532 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,607 | €5,075 | -€6,532 | -56.3% |
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 10 October 2026 via checked.be.