LTC CONSULT: 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.
LTC CONSULT
Largest movements
- Tangible fixed assets -€9,628
down €9,628 (-13.9%), from €69,192 to €59,564
- Cash +€7,693
up €7,693 (+59.8%), from €12,872 to €20,566
mainly Depreciation (+€16,628) and Net result for the year (+€3,556)
- Receivables within one year -€2,375
down €2,375 (-44.0%), from €5,400 to €3,025
of which Trade receivables: -€2,375
- Other debts -€4,666
down €4,666 (-19.8%), from €23,565 to €18,899
- Profit (loss) carried forward +€3,556
up €3,556 (+8.2%), from €43,429 to €46,985
- Trade debts -€2,071
down €2,071 (-81.2%), from €2,549 to €478
- Tax, wage and social debts -€1,159
down €1,159 (-7.4%), from €15,588 to €14,429
- Gross operating margin -€37,706
down €37,706 (-63.6%), from €59,241 to €21,535
- Depreciation +€14,286
up €14,286 (+610.0%), from €2,342 to €16,628
- Taxes -€9,968
down €9,968 (-91.8%), from €10,857 to €889
- Other operating charges -€2,140
down €2,140 (-84.0%), from €2,549 to €409
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 | €88,130 | €83,860 | -€4,270 | -4.8% |
| Fixed assets | 21/28 | €69,192 | €59,564 | -€9,628 | -13.9% |
| Tangible fixed assets | 22/27 | €69,192 | €59,564 | -€9,628 | -13.9% |
| Furniture and vehicles | 24 | €69,192 | €59,564 | -€9,628 | -13.9% |
| Current assets | 29/58 | €18,938 | €24,296 | +€5,357 | +28.3% |
| Amounts receivable within one year | 40/41 | €5,400 | €3,025 | -€2,375 | -44.0% |
| Trade receivables | 40 | €5,400 | €3,025 | -€2,375 | -44.0% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €12,872 | €20,566 | +€7,693 | +59.8% |
| Deferred charges and accrued income | 490/1 | €666 | €705 | +€39 | +5.9% |
| Total equity and liabilities | 10/49 | €88,130 | €83,860 | -€4,270 | -4.8% |
| Equity | 10/15 | €46,429 | €49,985 | +€3,556 | +7.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,429 | €46,985 | +€3,556 | +8.2% |
| Amounts payable | 17/49 | €41,701 | €33,875 | -€7,826 | -18.8% |
| Amounts payable within one year | 42/48 | €41,701 | €33,806 | -€7,895 | -18.9% |
| Trade debts | 44 | €2,549 | €478 | -€2,071 | -81.2% |
| Suppliers | 440/4 | €2,549 | €478 | -€2,071 | -81.2% |
| Taxes, remuneration and social security | 45 | €15,588 | €14,429 | -€1,159 | -7.4% |
| Taxes | 450/3 | €15,588 | €14,429 | -€1,159 | -7.4% |
| Other amounts payable | 47/48 | €23,565 | €18,899 | -€4,666 | -19.8% |
| Accrued charges and deferred income | 492/3 | - | €69 | +€69 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,342 | €16,628 | +€14,286 | +610.0% |
| Other operating charges | 640/8 | €2,549 | €409 | -€2,140 | -84.0% |
| Gross operating margin | 9900 | €59,241 | €21,535 | -€37,706 | -63.6% |
| Operating profit (loss) | 9901 | €54,350 | €4,499 | -€49,852 | -91.7% |
| Financial charges | 65/66B | €64 | €54 | -€10 | -16.2% |
| Recurring financial charges | 65 | €64 | €54 | -€10 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €54,286 | €4,445 | -€49,841 | -91.8% |
| Income taxes | 67/77 | €10,857 | €889 | -€9,968 | -91.8% |
| Profit (loss) for the period | 9904 | €43,429 | €3,556 | -€39,873 | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,429 | €3,556 | -€39,873 | -91.8% |
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 6 October 2026 via checked.be.