LITERIE 2000: 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.
LITERIE 2000
Largest movements
- Stocks and contracts +€17,888
up €17,888 (+13.9%), from €128,943 to €146,831
- Receivables within one year -€14,501
down €14,501 (-49.2%), from €29,455 to €14,954
of which Other amounts receivable: -€13,478
- Cash +€6,920
up €6,920 (+9.2%), from €75,158 to €82,078
mainly Net result for the year (+€72,802) and Other debts (+€45,000)
- Tangible fixed assets -€6,511
down €6,511 (-91.8%), from €7,091 to €579
- Deferred charges and accrued income +€4,181
up €4,181 (+14.4%), from €29,133 to €33,314
- Short-term financial debts -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Trade debts -€46,411
down €46,411 (-42.9%), from €108,310 to €61,899
- Other debts +€45,000
up €45,000, from €0 to €45,000
- Reserves +€27,802
up €27,802 (+131.4%), from €21,163 to €48,965
of which Distributable reserves: +€27,802
- Tax, wage and social debts +€27,056
up €27,056 (+140.8%), from €19,219 to €46,275
of which Taxes: +€20,681
- Gross operating margin +€97,309
up €97,309 (+116.4%), from €83,586 to €180,895
- Staff costs +€27,558
up €27,558 (+57.4%), from €48,042 to €75,600
- Taxes +€21,982
up €21,982 (+15701728.6%), from €0 to €21,983
- Financial charges -€5,604
down €5,604 (-69.9%), from €8,013 to €2,409
- Depreciation -€2,115
down €2,115 (-24.5%), from €8,626 to €6,511
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 | €269,780 | €277,756 | +€7,976 | +3.0% |
| Fixed assets | 21/28 | €7,091 | €579 | -€6,511 | -91.8% |
| Tangible fixed assets | 22/27 | €7,091 | €579 | -€6,511 | -91.8% |
| Furniture and vehicles | 24 | €7,091 | €579 | -€6,511 | -91.8% |
| Current assets | 29/58 | €262,689 | €277,177 | +€14,488 | +5.5% |
| Stocks and contracts in progress | 3 | €128,943 | €146,831 | +€17,888 | +13.9% |
| Stocks | 30/36 | €128,943 | €146,831 | +€17,888 | +13.9% |
| Amounts receivable within one year | 40/41 | €29,455 | €14,954 | -€14,501 | -49.2% |
| Trade receivables | 40 | €2,591 | €1,569 | -€1,023 | -39.5% |
| Other amounts receivable | 41 | €26,863 | €13,385 | -€13,478 | -50.2% |
| Cash at bank and in hand | 54/58 | €75,158 | €82,078 | +€6,920 | +9.2% |
| Deferred charges and accrued income | 490/1 | €29,133 | €33,314 | +€4,181 | +14.4% |
| Total equity and liabilities | 10/49 | €269,780 | €277,756 | +€7,976 | +3.0% |
| Equity | 10/15 | €83,163 | €110,965 | +€27,802 | +33.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €21,163 | €48,965 | +€27,802 | +131.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €14,963 | €42,765 | +€27,802 | +185.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €186,617 | €166,791 | -€19,826 | -10.6% |
| Amounts payable after more than one year | 17 | €761 | €0 | -€761 | -100.0% |
| Financial debts | 170/4 | €761 | €0 | -€761 | -100.0% |
| Amounts payable within one year | 42/48 | €184,097 | €165,727 | -€18,370 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €6,568 | €761 | -€5,807 | -88.4% |
| Financial debts | 43 | €50,000 | €0 | -€50,000 | -100.0% |
| Credit institutions | 430/8 | €50,000 | €0 | -€50,000 | -100.0% |
| Trade debts | 44 | €108,310 | €61,899 | -€46,411 | -42.9% |
| Suppliers | 440/4 | €108,310 | €61,899 | -€46,411 | -42.9% |
| Advances received on contracts in progress | 46 | - | €11,792 | +€11,792 | |
| Taxes, remuneration and social security | 45 | €19,219 | €46,275 | +€27,056 | +140.8% |
| Taxes | 450/3 | €12,468 | €33,149 | +€20,681 | +165.9% |
| Remuneration and social security | 454/9 | €6,751 | €13,126 | +€6,375 | +94.4% |
| Other amounts payable | 47/48 | €0 | €45,000 | +€45,000 | |
| Accrued charges and deferred income | 492/3 | €1,758 | €1,064 | -€694 | -39.5% |
| Non-recurring operating income | 76A | €4,883 | €3,877 | -€1,006 | -20.6% |
| Remuneration, social security and pensions | 62 | €48,042 | €75,600 | +€27,558 | +57.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,626 | €6,511 | -€2,115 | -24.5% |
| Other operating charges | 640/8 | €1,011 | €1,933 | +€922 | +91.2% |
| Non-recurring operating charges | 66A | €4,866 | €0 | -€4,866 | -100.0% |
| Gross operating margin | 9900 | €83,586 | €180,895 | +€97,309 | +116.4% |
| Operating profit (loss) | 9901 | €21,042 | €96,851 | +€75,809 | +360.3% |
| Financial income | 75/76B | €1 | €342 | +€341 | +32785.6% |
| Recurring financial income | 75 | €1 | €342 | +€341 | +32785.6% |
| Financial charges | 65/66B | €8,013 | €2,409 | -€5,604 | -69.9% |
| Recurring financial charges | 65 | €8,013 | €2,409 | -€5,604 | -69.9% |
| Profit (loss) for the period before taxes | 9903 | €13,030 | €94,785 | +€81,755 | +627.4% |
| Income taxes | 67/77 | €0 | €21,983 | +€21,982 | +15701728.6% |
| Profit (loss) for the period | 9904 | €13,030 | €72,802 | +€59,772 | +458.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,030 | €72,802 | +€59,772 | +458.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.