Literra: 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.
Literra
Largest movements
- Tangible fixed assets -€11,146
down €11,146 (-33.8%), from €32,945 to €21,799
of which Furniture and vehicles: -€11,453
- Cash +€7,084
up €7,084 (+24,919%), from €28 to €7,113
mainly Net result for the year (+€12,762) and Depreciation (+€12,355)
- Receivables within one year +€742
new in 2025: €742
of which Trade receivables: +€699
- Profit (loss) carried forward +€12,762
up €12,762 (+20.4%), from -€62,506 to -€49,744
- Other debts -€10,236
down €10,236 (-15.2%), from €67,304 to €57,069
- Debts after one year -€9,646
down €9,646 (-59.4%), from €16,233 to €6,587
- Tax, wage and social debts +€3,506
up €3,506 (+387%), from €907 to €4,413
of which Taxes: +€3,506
- Gross operating margin +€39,219
up €39,219, from -€11,255 to €27,964
- Other operating charges +€715
up €715 (+63.5%), from €1,127 to €1,843
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,504 | €31,264 | -€3,240 | -9.4% |
| Fixed assets | 21/28 | €32,945 | €21,799 | -€11,146 | -33.8% |
| Tangible fixed assets | 22/27 | €32,945 | €21,799 | -€11,146 | -33.8% |
| Plant, machinery and equipment | 23 | €1,776 | €2,083 | +€307 | +17.3% |
| Furniture and vehicles | 24 | €31,170 | €19,716 | -€11,453 | -36.7% |
| Current assets | 29/58 | €1,559 | €9,465 | +€7,906 | +507% |
| Amounts receivable within one year | 40/41 | - | €742 | +€742 | |
| Trade receivables | 40 | - | €699 | +€699 | |
| Other amounts receivable | 41 | - | €43 | +€43 | |
| Cash at bank and in hand | 54/58 | €28 | €7,113 | +€7,084 | +24,919% |
| Deferred charges and accrued income | 490/1 | €1,530 | €1,610 | +€80 | +5.2% |
| Total equity and liabilities | 10/49 | €34,504 | €31,264 | -€3,240 | -9.4% |
| Equity | 10/15 | -€59,506 | -€46,744 | +€12,762 | +21.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,506 | -€49,744 | +€12,762 | +20.4% |
| Amounts payable | 17/49 | €94,010 | €78,008 | -€16,002 | -17.0% |
| Amounts payable after more than one year | 17 | €16,233 | €6,587 | -€9,646 | -59.4% |
| Financial debts | 170/4 | €16,233 | €6,587 | -€9,646 | -59.4% |
| Amounts payable within one year | 42/48 | €77,777 | €71,171 | -€6,606 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €9,372 | €9,646 | +€274 | +2.9% |
| Trade debts | 44 | €194 | €43 | -€151 | -77.6% |
| Suppliers | 440/4 | €194 | €43 | -€151 | -77.6% |
| Taxes, remuneration and social security | 45 | €907 | €4,413 | +€3,506 | +387% |
| Taxes | 450/3 | €907 | €4,413 | +€3,506 | +387% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €67,304 | €57,069 | -€10,236 | -15.2% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,209 | €12,355 | +€146 | +1.2% |
| Other operating charges | 640/8 | €1,127 | €1,843 | +€715 | +63.5% |
| Gross operating margin | 9900 | -€11,255 | €27,964 | +€39,219 | |
| Operating profit (loss) | 9901 | -€24,591 | €13,766 | +€38,358 | |
| Financial charges | 65/66B | €1,105 | €847 | -€258 | -23.3% |
| Recurring financial charges | 65 | €1,105 | €847 | -€258 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | -€25,696 | €12,919 | +€38,615 | |
| Income taxes | 67/77 | €169 | €157 | -€12 | -6.8% |
| Profit (loss) for the period | 9904 | -€25,865 | €12,762 | +€38,627 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,865 | €12,762 | +€38,627 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.