LITA: 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
LITA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€20,769
2024 · -€20,149+€40,918
Equity
€506,846
2024 · €486,077+€20,769
Cash
€10,786
2024 · €4,893+€5,892
Balance sheet total
€3.1m
2024 · €3.1m-€30,831
Largest movements
Assets
- Tangible fixed assets -€56,377
down €56,377 (-1.9%), from €3.0m to €3.0m
of which Land and buildings: -€65,301
Equity and liabilities
- Debts after one year -€101,611
down €101,611 (-5.5%), from €1.9m to €1.8m
Income statement
- Gross operating margin +€38,063
up €38,063 (+26.4%), from €144,363 to €182,426
- Staff costs -€27,072
down €27,072 (-99.2%), from €27,291 to €219
- Financial income -€7,194
down €7,194 (-99.6%), from €7,227 to €32
- Financial charges +€6,883
up €6,883 (+16.5%), from €41,840 to €48,723
- Depreciation +€5,471
up €5,471 (+5.6%), from €96,862 to €102,333
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.
Result 2024
-€20,149
Gross operating margin
+€38,063
Staff costs
+€27,072
Depreciation
-€5,471
Other operating charges
-€281
Financial income
-€7,194
Financial charges
-€6,883
Taxes
-€4,388
Result 2025
€20,769
raises the resultlowers the result
Derived cash bridge
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
+€151,750
Investment
-€45,956
Financing
-€99,902
Cash 2024
€4,893
From operations (derived)
+€151,750
Net result for the year
+€20,769
Depreciation
+€102,333
Receivables within one year
-€21,294
Deferred charges and accrued income
+€1,640
Trade debts
+€12,213
Tax, wage and social debts
+€2,056
Other debts
+€24,514
Accrued charges and deferred income
+€9,520
Investment (derived)
-€45,956
Investment in fixed assets (net)
-€45,956
Financing
-€99,902
Debts after one year
-€101,611
Current portion of long-term debt
+€1,709
Cash 2025
€10,786
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,101,288 | €3,070,458 | -€30,831 | -1.0% |
| Fixed assets | 21/28 | €3,023,603 | €2,967,226 | -€56,377 | -1.9% |
| Tangible fixed assets | 22/27 | €3,023,453 | €2,967,076 | -€56,377 | -1.9% |
| Land and buildings | 22 | €3,021,080 | €2,955,780 | -€65,301 | -2.2% |
| Furniture and vehicles | 24 | €1,108 | €11,071 | +€9,962 | +899% |
| Other tangible fixed assets | 26 | €1,264 | €225 | -€1,039 | -82.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €77,685 | €103,232 | +€25,547 | +32.9% |
| Amounts receivable within one year | 40/41 | €67,488 | €88,782 | +€21,294 | +31.6% |
| Trade receivables | 40 | €67,488 | €88,500 | +€21,012 | +31.1% |
| Other amounts receivable | 41 | €0 | €282 | +€282 | |
| Cash at bank and in hand | 54/58 | €4,893 | €10,786 | +€5,892 | +120% |
| Deferred charges and accrued income | 490/1 | €5,304 | €3,664 | -€1,640 | -30.9% |
| Total equity and liabilities | 10/49 | €3,101,288 | €3,070,458 | -€30,831 | -1.0% |
| Equity | 10/15 | €486,077 | €506,846 | +€20,769 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €467,477 | €488,246 | +€20,769 | +4.4% |
| Distributable reserves | 133 | €467,477 | €488,246 | +€20,769 | +4.4% |
| Amounts payable | 17/49 | €2,615,211 | €2,563,612 | -€51,600 | -2.0% |
| Amounts payable after more than one year | 17 | €1,862,146 | €1,760,535 | -€101,611 | -5.5% |
| Financial debts | 170/4 | €1,862,146 | €1,760,535 | -€101,611 | -5.5% |
| Amounts payable within one year | 42/48 | €747,015 | €787,506 | +€40,491 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €99,902 | €101,611 | +€1,709 | +1.7% |
| Trade debts | 44 | €18,885 | €31,098 | +€12,213 | +64.7% |
| Suppliers | 440/4 | €18,885 | €31,098 | +€12,213 | +64.7% |
| Taxes, remuneration and social security | 45 | €13,490 | €15,546 | +€2,056 | +15.2% |
| Taxes | 450/3 | €13,490 | €15,546 | +€2,056 | +15.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €614,738 | €639,251 | +€24,514 | +4.0% |
| Accrued charges and deferred income | 492/3 | €6,050 | €15,570 | +€9,520 | +157% |
| Remuneration, social security and pensions | 62 | €27,291 | €219 | -€27,072 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,862 | €102,333 | +€5,471 | +5.6% |
| Other operating charges | 640/8 | €5,555 | €5,836 | +€281 | +5.0% |
| Gross operating margin | 9900 | €144,363 | €182,426 | +€38,063 | +26.4% |
| Operating profit (loss) | 9901 | €14,654 | €74,039 | +€59,384 | +405% |
| Financial income | 75/76B | €7,227 | €32 | -€7,194 | -99.6% |
| Recurring financial income | 75 | €7,227 | €32 | -€7,194 | -99.6% |
| Financial charges | 65/66B | €41,840 | €48,723 | +€6,883 | +16.5% |
| Recurring financial charges | 65 | €41,840 | €48,723 | +€6,883 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,959 | €25,348 | +€45,307 | |
| Income taxes | 67/77 | €191 | €4,579 | +€4,388 | +2,303% |
| Profit (loss) for the period | 9904 | -€20,149 | €20,769 | +€40,918 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,149 | €20,769 | +€40,918 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.