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Luyten: 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.

What changed

Luyten

BE 0474.662.570
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€2,644
2024 · -€36,958+€34,314
Equity
€4,822
2024 · €7,467-€2,644
Cash
€577
2024 · €1,022-€445
Balance sheet total
€6,734
2024 · €7,467-€732

Largest movements

2024 to 2025
Assets
  • Cash -€445

    down €445 (-43.5%), from €1,022 to €577

    mainly Net result for the year (-€2,644)

  • Receivables within one year -€287

    down €287 (-4.5%), from €6,445 to €6,157

Equity and liabilities
  • Profit (loss) carried forward -€2,644

    down €2,644 (-9.2%), from -€28,694 to -€31,338

  • Trade debts +€1,912

    new in 2025: €1,912

Income statement
  • Gross operating margin +€34,933

    up €34,933 (+93.3%), from -€37,429 to -€2,496

  • Financial income -€1,186

    down €1,186 (-78.8%), from €1,505 to €319

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€36,958
Gross operating margin +€34,933
Other operating charges +€235
Financial income -€1,186
Financial charges +€331
Result 2025 -€2,644
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations -€445
Investment €0
Financing €0
Cash 2024 €1,022
Net result for the year -€2,644
Receivables within one year +€287
Trade debts +€1,912
Cash 2025 €577
brings cash intakes cash out
Every line side by side 29 lines
Line Code 2024 2025 Change %
Total assets 20/58 €7,467 €6,734 -€732 -9.8%
Fixed assets 21/28 - €0 =
Tangible fixed assets 22/27 - €0 =
Plant, machinery and equipment 23 - €0 =
Furniture and vehicles 24 - €0 =
Current assets 29/58 €7,467 €6,734 -€732 -9.8%
Amounts receivable within one year 40/41 €6,445 €6,157 -€287 -4.5%
Other amounts receivable 41 €6,445 €6,157 -€287 -4.5%
Cash at bank and in hand 54/58 €1,022 €577 -€445 -43.5%
Total equity and liabilities 10/49 €7,467 €6,734 -€732 -9.8%
Equity 10/15 €7,467 €4,822 -€2,644 -35.4%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €17,560 €17,560 = 0.0%
Distributable reserves 133 €17,560 €17,560 = 0.0%
Profit (loss) carried forward 14 -€28,694 -€31,338 -€2,644 -9.2%
Amounts payable 17/49 - €1,912 +€1,912
Amounts payable within one year 42/48 - €1,912 +€1,912
Trade debts 44 - €1,912 +€1,912
Suppliers 440/4 - €1,912 +€1,912
Other operating charges 640/8 €635 €400 -€235 -37.0%
Gross operating margin 9900 -€37,429 -€2,496 +€34,933 +93.3%
Operating profit (loss) 9901 -€38,064 -€2,895 +€35,168 +92.4%
Financial income 75/76B €1,505 €319 -€1,186 -78.8%
Recurring financial income 75 €1,505 €319 -€1,186 -78.8%
Financial charges 65/66B €399 €68 -€331 -83.0%
Recurring financial charges 65 €399 €68 -€331 -83.0%
Profit (loss) for the period before taxes 9903 -€36,958 -€2,644 +€34,314 +92.8%
Profit (loss) for the period 9904 -€36,958 -€2,644 +€34,314 +92.8%
Profit (loss) for the period to be appropriated 9905 -€36,958 -€2,644 +€34,314 +92.8%

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 15 October 2026 via checked.be.