STIJN LETEN CONSULTANCY: what changed
What changed
STIJN LETEN CONSULTANCY
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€47,431
2024 · €93,936-€46,505
Equity
€141,511
2024 · €94,080+€47,431
Cash
€1,253
2024 · €918+€335
Balance sheet total
€205,798
2024 · €145,831+€59,968
Largest movements
Assets
- Receivables within one year +€63,363
up €63,363 (+45.3%), from €139,957 to €203,321
of which Other amounts receivable: +€63,556
- Financial fixed assets -€2,670
no longer reported in 2025 (was €2,670)
Equity and liabilities
- Reserves +€47,431
up €47,431 (+78.5%), from €60,430 to €107,861
of which Distributable reserves: +€47,431
- Tax, wage and social debts +€19,925
up €19,925 (+50.3%), from €39,648 to €59,573
- Current portion of long-term debt -€5,696
down €5,696 (-91.6%), from €6,220 to €524
- Accrued charges and deferred income -€3,044
no longer reported in 2025 (was €3,044)
Income statement
- Gross operating margin -€59,584
down €59,584 (-43.2%), from €138,014 to €78,429
- Taxes -€11,428
down €11,428 (-30.1%), from €37,950 to €26,523
- Other operating charges -€1,475
down €1,475 (-33.1%), from €4,451 to €2,976
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.
Result 2024
€93,936
Gross operating margin
-€59,584
Depreciation
-€183
Other operating charges
+€1,475
Financial income
+€5
Financial charges
+€356
Taxes
+€11,428
Result 2025
€47,431
raises the resultlowers the result
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.
From operations
+€3,885
Investment
+€2,670
Financing
-€6,220
Cash 2024
€918
From operations (derived)
+€3,885
Net result for the year
+€47,431
Depreciation
+€568
Receivables within one year
-€63,363
Deferred charges and accrued income
+€493
Trade debts
-€125
Tax, wage and social debts
+€19,925
Other debts
+€2,000
Accrued charges and deferred income
-€3,044
Investment (derived)
+€2,670
Investment in fixed assets (net)
+€2,670
Financing
-€6,220
Debts after one year
-€524
Current portion of long-term debt
-€5,696
Cash 2025
€1,253
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,831 | €205,798 | +€59,968 | +41.1% |
| Fixed assets | 21/28 | €4,396 | €1,158 | -€3,238 | -73.6% |
| Tangible fixed assets | 22/27 | €1,726 | €1,158 | -€568 | -32.9% |
| Furniture and vehicles | 24 | €1,026 | €458 | -€568 | -55.3% |
| Other tangible fixed assets | 26 | €700 | €700 | = | 0.0% |
| Financial fixed assets | 28 | €2,670 | - | -€2,670 | |
| Current assets | 29/58 | €141,435 | €204,640 | +€63,205 | +44.7% |
| Amounts receivable within one year | 40/41 | €139,957 | €203,321 | +€63,363 | +45.3% |
| Trade receivables | 40 | €1,693 | €1,500 | -€193 | -11.4% |
| Other amounts receivable | 41 | €138,265 | €201,821 | +€63,556 | +46.0% |
| Cash at bank and in hand | 54/58 | €918 | €1,253 | +€335 | +36.5% |
| Deferred charges and accrued income | 490/1 | €560 | €66 | -€493 | -88.1% |
| Total equity and liabilities | 10/49 | €145,831 | €205,798 | +€59,968 | +41.1% |
| Equity | 10/15 | €94,080 | €141,511 | +€47,431 | +50.4% |
| Contributions | 10/11 | €33,650 | €33,650 | = | 0.0% |
| Reserves | 13 | €60,430 | €107,861 | +€47,431 | +78.5% |
| Non-distributable reserves | 130/1 | €3,860 | €3,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,860 | €3,860 | = | 0.0% |
| Distributable reserves | 133 | €56,570 | €104,001 | +€47,431 | +83.8% |
| Amounts payable | 17/49 | €51,751 | €64,287 | +€12,536 | +24.2% |
| Amounts payable after more than one year | 17 | €524 | - | -€524 | |
| Financial debts | 170/4 | €524 | - | -€524 | |
| Amounts payable within one year | 42/48 | €48,183 | €64,287 | +€16,104 | +33.4% |
| Current portion of amounts payable after more than one year | 42 | €6,220 | €524 | -€5,696 | -91.6% |
| Trade debts | 44 | €2,316 | €2,191 | -€125 | -5.4% |
| Suppliers | 440/4 | €2,316 | €2,191 | -€125 | -5.4% |
| Taxes, remuneration and social security | 45 | €39,648 | €59,573 | +€19,925 | +50.3% |
| Taxes | 450/3 | €39,648 | €59,573 | +€19,925 | +50.3% |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | €3,044 | - | -€3,044 | |
| Non-recurring operating income | 76A | - | €7,646 | +€7,646 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €568 | +€183 | +47.5% |
| Other operating charges | 640/8 | €4,451 | €2,976 | -€1,475 | -33.1% |
| Gross operating margin | 9900 | €138,014 | €78,429 | -€59,584 | -43.2% |
| Operating profit (loss) | 9901 | €133,178 | €74,886 | -€58,293 | -43.8% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €1,292 | €936 | -€356 | -27.5% |
| Recurring financial charges | 65 | €1,292 | €936 | -€356 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €131,886 | €73,954 | -€57,932 | -43.9% |
| Income taxes | 67/77 | €37,950 | €26,523 | -€11,428 | -30.1% |
| Profit (loss) for the period | 9904 | €93,936 | €47,431 | -€46,505 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,936 | €47,431 | -€46,505 | -49.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.