LIT: 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.
LIT
Largest movements
- Intangible fixed assets -€5,000
down €5,000 (-16.2%), from €30,833 to €25,833
- Cash +€4,273
up €4,273 (+8.4%), from €50,929 to €55,202
mainly Net result for the year (+€12,062) and Depreciation (+€6,661)
- Receivables within one year -€2,167
down €2,167 (-54.8%), from €3,956 to €1,789
of which Other amounts receivable: -€1,507
- Tangible fixed assets -€1,661
down €1,661 (-29.7%), from €5,589 to €3,928
of which Furniture and vehicles: -€1,168
- Other debts -€17,867
down €17,867 (-14.7%), from €121,379 to €103,511
- Profit (loss) carried forward +€12,062
up €12,062 (+28.9%), from -€41,777 to -€29,714
- Gross operating margin +€14,703
up €14,703 (+302.0%), from €4,869 to €19,572
- Depreciation -€5,793
down €5,793 (-46.5%), from €12,453 to €6,661
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,508 | €86,952 | -€4,555 | -5.0% |
| Fixed assets | 21/28 | €36,622 | €29,961 | -€6,661 | -18.2% |
| Intangible fixed assets | 21 | €30,833 | €25,833 | -€5,000 | -16.2% |
| Tangible fixed assets | 22/27 | €5,589 | €3,928 | -€1,661 | -29.7% |
| Plant, machinery and equipment | 23 | €3,012 | €2,520 | -€492 | -16.3% |
| Furniture and vehicles | 24 | €2,576 | €1,408 | -€1,168 | -45.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €54,886 | €56,991 | +€2,105 | +3.8% |
| Amounts receivable within one year | 40/41 | €3,956 | €1,789 | -€2,167 | -54.8% |
| Trade receivables | 40 | €2,151 | €1,490 | -€661 | -30.7% |
| Other amounts receivable | 41 | €1,806 | €299 | -€1,507 | -83.4% |
| Cash at bank and in hand | 54/58 | €50,929 | €55,202 | +€4,273 | +8.4% |
| Total equity and liabilities | 10/49 | €91,508 | €86,952 | -€4,555 | -5.0% |
| Equity | 10/15 | -€32,777 | -€20,714 | +€12,062 | +36.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,777 | -€29,714 | +€12,062 | +28.9% |
| Amounts payable | 17/49 | €124,284 | €107,667 | -€16,618 | -13.4% |
| Amounts payable within one year | 42/48 | €124,220 | €107,601 | -€16,620 | -13.4% |
| Trade debts | 44 | €350 | €752 | +€403 | +115.1% |
| Suppliers | 440/4 | €350 | €752 | +€403 | +115.1% |
| Taxes, remuneration and social security | 45 | €2,492 | €3,337 | +€845 | +33.9% |
| Taxes | 450/3 | €2,492 | €3,337 | +€845 | +33.9% |
| Other amounts payable | 47/48 | €121,379 | €103,511 | -€17,867 | -14.7% |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,453 | €6,661 | -€5,793 | -46.5% |
| Other operating charges | 640/8 | €271 | €405 | +€134 | +49.4% |
| Gross operating margin | 9900 | €4,869 | €19,572 | +€14,703 | +302.0% |
| Operating profit (loss) | 9901 | -€7,856 | €12,506 | +€20,362 | |
| Financial income | 75/76B | €0 | €1 | +€0 | +36.7% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +36.7% |
| Financial charges | 65/66B | €208 | €212 | +€4 | +1.9% |
| Recurring financial charges | 65 | €208 | €212 | +€4 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,064 | €12,295 | +€20,358 | |
| Income taxes | 67/77 | €178 | €232 | +€54 | +30.2% |
| Profit (loss) for the period | 9904 | -€8,242 | €12,062 | +€20,304 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,242 | €12,062 | +€20,304 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.