LITERA: 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.
LITERA
Largest movements
- Cash +€54,104
up €54,104 (+146.0%), from €37,067 to €91,171
mainly Other debts (+€70,905) and Depreciation (+€23,569)
- Tangible fixed assets -€21,466
down €21,466 (-5.6%), from €386,594 to €365,129
of which Land and buildings: -€23,569
- Contributions -€143,803
down €143,803 (-65.4%), from €220,000 to €76,197
- Reserves +€128,803
up €128,803 (+254.3%), from €50,654 to €179,458
- Other debts +€70,905
up €70,905 (+55.8%), from €127,183 to €198,089
- Current portion of long-term debt -€10,504
down €10,504 (-61.4%), from €17,110 to €6,606
- Debts after one year -€6,606
down €6,606 (-62.5%), from €10,568 to €3,962
- Gross operating margin -€10,313
down €10,313 (-26.9%), from €38,407 to €28,094
- Depreciation -€7,626
down €7,626 (-24.4%), from €31,195 to €23,569
- Taxes -€1,636
down €1,636 (-56.7%), from €2,885 to €1,249
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 | €431,597 | €467,840 | +€36,243 | +8.4% |
| Fixed assets | 21/28 | €386,594 | €365,129 | -€21,466 | -5.6% |
| Tangible fixed assets | 22/27 | €386,594 | €365,129 | -€21,466 | -5.6% |
| Land and buildings | 22 | €377,995 | €354,426 | -€23,569 | -6.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €8,599 | €10,703 | +€2,103 | +24.5% |
| Current assets | 29/58 | €45,003 | €102,711 | +€57,708 | +128.2% |
| Amounts receivable within one year | 40/41 | €4,930 | €8,616 | +€3,686 | +74.8% |
| Trade receivables | 40 | €3,224 | €5,865 | +€2,641 | +81.9% |
| Other amounts receivable | 41 | €1,706 | €2,751 | +€1,046 | +61.3% |
| Cash at bank and in hand | 54/58 | €37,067 | €91,171 | +€54,104 | +146.0% |
| Deferred charges and accrued income | 490/1 | €3,006 | €2,924 | -€82 | -2.7% |
| Total equity and liabilities | 10/49 | €431,597 | €467,840 | +€36,243 | +8.4% |
| Equity | 10/15 | €270,654 | €255,655 | -€15,000 | -5.5% |
| Contributions | 10/11 | €220,000 | €76,197 | -€143,803 | -65.4% |
| Reserves | 13 | €50,654 | €179,458 | +€128,803 | +254.3% |
| Distributable reserves | 133 | €50,654 | €179,458 | +€128,803 | +254.3% |
| Amounts payable | 17/49 | €160,943 | €212,185 | +€51,242 | +31.8% |
| Amounts payable after more than one year | 17 | €10,568 | €3,962 | -€6,606 | -62.5% |
| Financial debts | 170/4 | €10,568 | €3,962 | -€6,606 | -62.5% |
| Amounts payable within one year | 42/48 | €148,736 | €207,969 | +€59,234 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €17,110 | €6,606 | -€10,504 | -61.4% |
| Trade debts | 44 | €3,165 | €2,232 | -€932 | -29.5% |
| Suppliers | 440/4 | €3,165 | €2,232 | -€932 | -29.5% |
| Taxes, remuneration and social security | 45 | €1,278 | €1,042 | -€236 | -18.4% |
| Taxes | 450/3 | €1,278 | €1,042 | -€236 | -18.4% |
| Other amounts payable | 47/48 | €127,183 | €198,089 | +€70,905 | +55.8% |
| Accrued charges and deferred income | 492/3 | €1,639 | €253 | -€1,385 | -84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,195 | €23,569 | -€7,626 | -24.4% |
| Other operating charges | 640/8 | €2,383 | €2,544 | +€161 | +6.8% |
| Gross operating margin | 9900 | €38,407 | €28,094 | -€10,313 | -26.9% |
| Operating profit (loss) | 9901 | €4,829 | €1,980 | -€2,848 | -59.0% |
| Financial income | 75/76B | €303 | €2 | -€300 | -99.2% |
| Recurring financial income | 75 | €303 | €2 | -€300 | -99.2% |
| Financial charges | 65/66B | €1,109 | €733 | -€376 | -33.9% |
| Recurring financial charges | 65 | €1,109 | €733 | -€376 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €4,022 | €1,250 | -€2,772 | -68.9% |
| Income taxes | 67/77 | €2,885 | €1,249 | -€1,636 | -56.7% |
| Profit (loss) for the period | 9904 | €1,137 | €0 | -€1,137 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,137 | €0 | -€1,137 | -100.0% |
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 3 October 2026 via checked.be.