LITCHEE: 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.
LITCHEE
Largest movements
- Cash +€118,294
up €118,294 (+88.7%), from €133,403 to €251,697
mainly Net result for the year (+€152,189) and Other debts (+€145,496)
- Tangible fixed assets +€28,816
up €28,816 (+82.1%), from €35,116 to €63,932
of which Land and buildings: +€19,842
- Receivables within one year -€24,037
down €24,037 (-81.7%), from €29,421 to €5,384
of which Other amounts receivable: -€16,734
- Other debts +€145,496
up €145,496 (+1155.2%), from €12,594 to €158,090
- Tax, wage and social debts -€18,348
down €18,348 (-51.9%), from €35,341 to €16,994
of which Remuneration and social security: -€15,326
- Trade debts -€4,357
down €4,357 (-24.8%), from €17,580 to €13,223
- Gross operating margin +€173,118
up €173,118 (+64.5%), from €268,346 to €441,464
- Staff costs +€49,900
up €49,900 (+30.4%), from €164,190 to €214,090
- Taxes +€24,711
up €24,711 (+105.9%), from €23,341 to €48,052
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 | €286,287 | €408,452 | +€122,166 | +42.7% |
| Fixed assets | 21/28 | €35,116 | €64,182 | +€29,066 | +82.8% |
| Tangible fixed assets | 22/27 | €35,116 | €63,932 | +€28,816 | +82.1% |
| Land and buildings | 22 | - | €19,842 | +€19,842 | |
| Plant, machinery and equipment | 23 | €28,427 | €21,829 | -€6,598 | -23.2% |
| Furniture and vehicles | 24 | €3,758 | €20,063 | +€16,305 | +433.8% |
| Other tangible fixed assets | 26 | €2,930 | €2,198 | -€733 | -25.0% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €251,171 | €344,271 | +€93,100 | +37.1% |
| Stocks and contracts in progress | 3 | €86,901 | €84,293 | -€2,607 | -3.0% |
| Stocks | 30/36 | €86,901 | €84,293 | -€2,607 | -3.0% |
| Amounts receivable within one year | 40/41 | €29,421 | €5,384 | -€24,037 | -81.7% |
| Trade receivables | 40 | €11,598 | €4,294 | -€7,303 | -63.0% |
| Other amounts receivable | 41 | €17,824 | €1,090 | -€16,734 | -93.9% |
| Cash at bank and in hand | 54/58 | €133,403 | €251,697 | +€118,294 | +88.7% |
| Deferred charges and accrued income | 490/1 | €1,446 | €2,896 | +€1,450 | +100.2% |
| Total equity and liabilities | 10/49 | €286,287 | €408,452 | +€122,166 | +42.7% |
| Equity | 10/15 | €219,490 | €219,292 | -€198 | -0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €198,897 | €198,897 | = | 0.0% |
| Distributable reserves | 133 | €198,897 | €198,897 | = | 0.0% |
| Investment grants | 15 | €593 | €395 | -€198 | -33.3% |
| Amounts payable | 17/49 | €66,797 | €189,160 | +€122,363 | +183.2% |
| Amounts payable within one year | 42/48 | €66,797 | €189,160 | +€122,363 | +183.2% |
| Financial debts | 43 | €1,281 | €854 | -€427 | -33.3% |
| Credit institutions | 430/8 | €1,281 | €854 | -€427 | -33.3% |
| Trade debts | 44 | €17,580 | €13,223 | -€4,357 | -24.8% |
| Suppliers | 440/4 | €17,580 | €13,223 | -€4,357 | -24.8% |
| Taxes, remuneration and social security | 45 | €35,341 | €16,994 | -€18,348 | -51.9% |
| Taxes | 450/3 | €10,058 | €7,036 | -€3,021 | -30.0% |
| Remuneration and social security | 454/9 | €25,284 | €9,957 | -€15,326 | -60.6% |
| Other amounts payable | 47/48 | €12,594 | €158,090 | +€145,496 | +1155.2% |
| Remuneration, social security and pensions | 62 | €164,190 | €214,090 | +€49,900 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,132 | €12,725 | +€2,593 | +25.6% |
| Other operating charges | 640/8 | €805 | €3,586 | +€2,781 | +345.4% |
| Gross operating margin | 9900 | €268,346 | €441,464 | +€173,118 | +64.5% |
| Operating profit (loss) | 9901 | €93,219 | €211,063 | +€117,844 | +126.4% |
| Financial income | 75/76B | €749 | €672 | -€77 | -10.3% |
| Recurring financial income | 75 | €749 | €672 | -€77 | -10.3% |
| Financial charges | 65/66B | €8,426 | €11,494 | +€3,067 | +36.4% |
| Recurring financial charges | 65 | €8,426 | €11,494 | +€3,067 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €85,541 | €200,241 | +€114,700 | +134.1% |
| Income taxes | 67/77 | €23,341 | €48,052 | +€24,711 | +105.9% |
| Profit (loss) for the period | 9904 | €62,200 | €152,189 | +€89,989 | +144.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,200 | €152,189 | +€89,989 | +144.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.