LFIT: 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.
LFIT
Largest movements
- Cash +€48,432
up €48,432 (+116.9%), from €41,441 to €89,873
mainly Net result for the year (+€101,331) and Other debts (+€47,977)
- Receivables within one year +€11,768
up €11,768 (+60.4%), from €19,475 to €31,243
of which Trade receivables: +€14,227
- Tangible fixed assets +€4,145
up €4,145 (+134.6%), from €3,080 to €7,226
of which Other tangible fixed assets: +€2,965
- Other debts +€47,977
up €47,977 (+101.8%), from €47,118 to €95,095
- Tax, wage and social debts +€18,802
up €18,802 (+197.3%), from €9,528 to €28,330
- Profit (loss) carried forward -€1,669
down €1,669 (-83.4%), from €2,000 to €331
- Gross operating margin +€72,919
up €72,919 (+110.2%), from €66,163 to €139,083
- Taxes +€19,000
up €19,000 (+114.9%), from €16,541 to €35,541
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 | €68,168 | €133,175 | +€65,007 | +95.4% |
| Fixed assets | 21/28 | €3,807 | €7,952 | +€4,145 | +108.9% |
| Tangible fixed assets | 22/27 | €3,080 | €7,226 | +€4,145 | +134.6% |
| Furniture and vehicles | 24 | €3,080 | €4,260 | +€1,180 | +38.3% |
| Other tangible fixed assets | 26 | - | €2,965 | +€2,965 | |
| Financial fixed assets | 28 | €726 | €726 | = | 0.0% |
| Current assets | 29/58 | €64,362 | €125,223 | +€60,862 | +94.6% |
| Amounts receivable within one year | 40/41 | €19,475 | €31,243 | +€11,768 | +60.4% |
| Trade receivables | 40 | €17,016 | €31,243 | +€14,227 | +83.6% |
| Other amounts receivable | 41 | €2,459 | - | -€2,459 | |
| Cash at bank and in hand | 54/58 | €41,441 | €89,873 | +€48,432 | +116.9% |
| Deferred charges and accrued income | 490/1 | €3,445 | €4,107 | +€661 | +19.2% |
| Total equity and liabilities | 10/49 | €68,168 | €133,175 | +€65,007 | +95.4% |
| Equity | 10/15 | €10,000 | €8,331 | -€1,669 | -16.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,000 | €331 | -€1,669 | -83.4% |
| Amounts payable | 17/49 | €58,168 | €124,844 | +€66,676 | +114.6% |
| Amounts payable within one year | 42/48 | €58,168 | €124,844 | +€66,676 | +114.6% |
| Financial debts | 43 | €17 | €18 | +€1 | +7.1% |
| Credit institutions | 430/8 | €17 | €18 | +€1 | +7.1% |
| Trade debts | 44 | €1,505 | €1,400 | -€105 | -7.0% |
| Suppliers | 440/4 | €1,505 | €1,400 | -€105 | -7.0% |
| Taxes, remuneration and social security | 45 | €9,528 | €28,330 | +€18,802 | +197.3% |
| Taxes | 450/3 | €9,528 | €28,330 | +€18,802 | +197.3% |
| Other amounts payable | 47/48 | €47,118 | €95,095 | +€47,977 | +101.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,242 | €1,696 | -€546 | -24.4% |
| Other operating charges | 640/8 | €666 | €400 | -€266 | -40.0% |
| Gross operating margin | 9900 | €66,163 | €139,083 | +€72,919 | +110.2% |
| Operating profit (loss) | 9901 | €63,255 | €136,987 | +€73,732 | +116.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €113 | €115 | +€2 | +1.8% |
| Recurring financial charges | 65 | €113 | €115 | +€2 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €63,142 | €136,872 | +€73,730 | +116.8% |
| Income taxes | 67/77 | €16,541 | €35,541 | +€19,000 | +114.9% |
| Profit (loss) for the period | 9904 | €46,601 | €101,331 | +€54,730 | +117.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,601 | €101,331 | +€54,730 | +117.4% |
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 10 October 2026 via checked.be.