LTDK 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.
LTDK CONSULTING
Largest movements
- Cash -€137,392
down €137,392 (-49.9%), from €275,453 to €138,061
mainly Other debts (-€121,811) and Receivables within one year (-€87,039)
- Receivables within one year +€87,039
up €87,039 (+1,949%), from €4,465 to €91,504
of which Trade receivables: +€91,504
- Other debts -€121,811
down €121,811 (-84.7%), from €143,750 to €21,939
- Profit (loss) carried forward +€90,356
up €90,356 (+139%), from €65,025 to €155,381
- Tax, wage and social debts -€23,871
down €23,871 (-35.0%), from €68,290 to €44,419
- Trade debts +€7,085
up €7,085 (+2,008%), from €353 to €7,438
- Gross operating margin +€33,805
up €33,805 (+39.2%), from €86,317 to €120,123
- Taxes +€8,643
up €8,643 (+45.3%), from €19,073 to €27,716
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 | €279,918 | €231,677 | -€48,241 | -17.2% |
| Current assets | 29/58 | €279,918 | €231,677 | -€48,241 | -17.2% |
| Amounts receivable within one year | 40/41 | €4,465 | €91,504 | +€87,039 | +1,949% |
| Trade receivables | 40 | - | €91,504 | +€91,504 | |
| Other amounts receivable | 41 | €4,465 | - | -€4,465 | |
| Cash at bank and in hand | 54/58 | €275,453 | €138,061 | -€137,392 | -49.9% |
| Deferred charges and accrued income | 490/1 | - | €2,112 | +€2,112 | |
| Total equity and liabilities | 10/49 | €279,918 | €231,677 | -€48,241 | -17.2% |
| Equity | 10/15 | €67,525 | €157,881 | +€90,356 | +134% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,025 | €155,381 | +€90,356 | +139% |
| Amounts payable | 17/49 | €212,393 | €73,797 | -€138,596 | -65.3% |
| Amounts payable within one year | 42/48 | €212,393 | €73,797 | -€138,596 | -65.3% |
| Trade debts | 44 | €353 | €7,438 | +€7,085 | +2,008% |
| Suppliers | 440/4 | €353 | €7,438 | +€7,085 | +2,008% |
| Taxes, remuneration and social security | 45 | €68,290 | €44,419 | -€23,871 | -35.0% |
| Taxes | 450/3 | €68,290 | €44,419 | -€23,871 | -35.0% |
| Other amounts payable | 47/48 | €143,750 | €21,939 | -€121,811 | -84.7% |
| Other operating charges | 640/8 | - | €40 | +€40 | |
| Gross operating margin | 9900 | €86,317 | €120,123 | +€33,805 | +39.2% |
| Operating profit (loss) | 9901 | €86,317 | €120,083 | +€33,765 | +39.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €2,076 | €2,014 | -€62 | -3.0% |
| Recurring financial charges | 65 | €2,076 | €2,014 | -€62 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €84,241 | €118,072 | +€33,831 | +40.2% |
| Income taxes | 67/77 | €19,073 | €27,716 | +€8,643 | +45.3% |
| Profit (loss) for the period | 9904 | €65,168 | €90,356 | +€25,188 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,168 | €90,356 | +€25,188 | +38.7% |
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 17 October 2026 via checked.be.