L-IT SOLUTIONS: 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.
L-IT SOLUTIONS
Largest movements
- Tangible fixed assets +€139,427
up €139,427 (+1069.4%), from €13,038 to €152,465
of which Furniture and vehicles: +€142,659
- Receivables within one year -€9,979
down €9,979 (-41.8%), from €23,899 to €13,920
of which Trade receivables: -€10,012
- Cash +€2,407
up €2,407 (+17.2%), from €13,983 to €16,390
mainly Debts after one year (+€99,661) and Other debts (+€49,405)
- Debts after one year +€99,661
new in 2025: €99,661
- Other debts +€49,405
up €49,405 (+4906.2%), from €1,007 to €50,412
- Profit (loss) carried forward -€35,478
down €35,478 (-83.9%), from €42,292 to €6,814
- Current portion of long-term debt +€15,356
new in 2025: €15,356
- Tax, wage and social debts +€5,225
up €5,225 (+401.6%), from €1,301 to €6,526
of which Taxes: +€3,375
- Gross operating margin -€27,432
down €27,432, from €16,014 to -€11,418
- Depreciation +€12,978
up €12,978 (+256.7%), from €5,055 to €18,033
- Taxes -€12,941
no longer reported in 2025 (was €12,941)
- Financial charges +€788
up €788 (+28.9%), from €2,728 to €3,516
- Other operating charges +€631
up €631 (+31.7%), from €1,989 to €2,620
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 | €51,374 | €183,908 | +€132,534 | +258.0% |
| Formation expenses | 20 | €361 | - | -€361 | |
| Fixed assets | 21/28 | €13,131 | €152,541 | +€139,410 | +1061.7% |
| Tangible fixed assets | 22/27 | €13,038 | €152,465 | +€139,427 | +1069.4% |
| Land and buildings | 22 | €2,131 | €1,421 | -€710 | -33.3% |
| Plant, machinery and equipment | 23 | €10,907 | €8,385 | -€2,522 | -23.1% |
| Furniture and vehicles | 24 | - | €142,659 | +€142,659 | |
| Financial fixed assets | 28 | €93 | €76 | -€17 | -18.3% |
| Current assets | 29/58 | €37,882 | €31,367 | -€6,515 | -17.2% |
| Amounts receivable within one year | 40/41 | €23,899 | €13,920 | -€9,979 | -41.8% |
| Trade receivables | 40 | €23,899 | €13,887 | -€10,012 | -41.9% |
| Other amounts receivable | 41 | - | €33 | +€33 | |
| Cash at bank and in hand | 54/58 | €13,983 | €16,390 | +€2,407 | +17.2% |
| Deferred charges and accrued income | 490/1 | - | €1,057 | +€1,057 | |
| Total equity and liabilities | 10/49 | €51,374 | €183,908 | +€132,534 | +258.0% |
| Equity | 10/15 | €45,292 | €9,814 | -€35,478 | -78.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,292 | €6,814 | -€35,478 | -83.9% |
| Amounts payable | 17/49 | €6,082 | €174,094 | +€168,012 | +2762.4% |
| Amounts payable after more than one year | 17 | - | €99,661 | +€99,661 | |
| Financial debts | 170/4 | - | €99,661 | +€99,661 | |
| Amounts payable within one year | 42/48 | €6,082 | €74,433 | +€68,351 | +1123.8% |
| Current portion of amounts payable after more than one year | 42 | - | €15,356 | +€15,356 | |
| Trade debts | 44 | €3,774 | €2,139 | -€1,635 | -43.3% |
| Suppliers | 440/4 | €3,774 | €2,139 | -€1,635 | -43.3% |
| Taxes, remuneration and social security | 45 | €1,301 | €6,526 | +€5,225 | +401.6% |
| Taxes | 450/3 | €1,301 | €4,676 | +€3,375 | +259.4% |
| Remuneration and social security | 454/9 | - | €1,850 | +€1,850 | |
| Other amounts payable | 47/48 | €1,007 | €50,412 | +€49,405 | +4906.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,055 | €18,033 | +€12,978 | +256.7% |
| Other operating charges | 640/8 | €1,989 | €2,620 | +€631 | +31.7% |
| Gross operating margin | 9900 | €16,014 | -€11,418 | -€27,432 | |
| Operating profit (loss) | 9901 | €8,970 | -€32,071 | -€41,041 | |
| Financial income | 75/76B | - | €109 | +€109 | |
| Recurring financial income | 75 | - | €109 | +€109 | |
| Financial charges | 65/66B | €2,728 | €3,516 | +€788 | +28.9% |
| Recurring financial charges | 65 | €2,728 | €3,516 | +€788 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €6,242 | -€35,478 | -€41,720 | |
| Income taxes | 67/77 | €12,941 | - | -€12,941 | |
| Profit (loss) for the period | 9904 | -€6,699 | -€35,478 | -€28,779 | -429.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,699 | -€35,478 | -€28,779 | -429.6% |
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 7 October 2026 via checked.be.