LITERUM: 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.
LITERUM
Largest movements
- Cash +€53,693
up €53,693 (+112.2%), from €47,859 to €101,552
mainly Other debts (+€55,000) and Net result for the year (+€45,304)
- Other debts +€55,000
new in 2025: €55,000
- Profit (loss) carried forward -€21,769
down €21,769 (-26.4%), from €82,558 to €60,789
- Tax, wage and social debts +€18,579
up €18,579 (+1787.3%), from €1,040 to €19,619
- Trade debts +€2,961
up €2,961 (+1223.0%), from €242 to €3,203
- Gross operating margin +€15,054
up €15,054 (+31.2%), from €48,244 to €63,298
- Staff costs -€12,796
down €12,796 (-75.6%), from €16,935 to €4,139
- Taxes -€1,652
down €1,652 (-14.0%), from €11,830 to €10,177
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 | €86,840 | €141,611 | +€54,771 | +63.1% |
| Fixed assets | 21/28 | €2,822 | €2,535 | -€287 | -10.2% |
| Tangible fixed assets | 22/27 | €2,822 | €2,535 | -€287 | -10.2% |
| Land and buildings | 22 | €756 | €521 | -€235 | -31.1% |
| Furniture and vehicles | 24 | €2,065 | €2,013 | -€52 | -2.5% |
| Current assets | 29/58 | €84,018 | €139,076 | +€55,058 | +65.5% |
| Amounts receivable within one year | 40/41 | €36,159 | €37,524 | +€1,365 | +3.8% |
| Trade receivables | 40 | €4,019 | €7,623 | +€3,604 | +89.7% |
| Other amounts receivable | 41 | €32,140 | €29,901 | -€2,239 | -7.0% |
| Cash at bank and in hand | 54/58 | €47,859 | €101,552 | +€53,693 | +112.2% |
| Total equity and liabilities | 10/49 | €86,840 | €141,611 | +€54,771 | +63.1% |
| Equity | 10/15 | €85,558 | €63,789 | -€21,769 | -25.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,558 | €60,789 | -€21,769 | -26.4% |
| Amounts payable | 17/49 | €1,282 | €77,822 | +€76,541 | +5972.2% |
| Amounts payable within one year | 42/48 | €1,282 | €77,822 | +€76,541 | +5972.2% |
| Trade debts | 44 | €242 | €3,203 | +€2,961 | +1223.0% |
| Suppliers | 440/4 | €242 | €3,203 | +€2,961 | +1223.0% |
| Taxes, remuneration and social security | 45 | €1,040 | €19,619 | +€18,579 | +1787.3% |
| Taxes | 450/3 | €1,040 | €19,619 | +€18,579 | +1787.3% |
| Other amounts payable | 47/48 | - | €55,000 | +€55,000 | |
| Remuneration, social security and pensions | 62 | €16,935 | €4,139 | -€12,796 | -75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,231 | €1,326 | +€95 | +7.7% |
| Other operating charges | 640/8 | €718 | €887 | +€169 | +23.6% |
| Gross operating margin | 9900 | €48,244 | €63,298 | +€15,054 | +31.2% |
| Operating profit (loss) | 9901 | €29,359 | €56,945 | +€27,585 | +94.0% |
| Financial charges | 65/66B | €1,851 | €1,464 | -€387 | -20.9% |
| Recurring financial charges | 65 | €1,851 | €1,464 | -€387 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €27,508 | €55,481 | +€27,973 | +101.7% |
| Income taxes | 67/77 | €11,830 | €10,177 | -€1,652 | -14.0% |
| Profit (loss) for the period | 9904 | €15,679 | €45,304 | +€29,625 | +189.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,679 | €45,304 | +€29,625 | +189.0% |
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 6 October 2026 via checked.be.