LITHI - PHARMA: 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.
LITHI - PHARMA
Largest movements
- Receivables within one year -€426,219
down €426,219 (-83.1%), from €512,609 to €86,390
of which Other amounts receivable: -€460,312
- Tangible fixed assets +€35,639
up €35,639 (+3.1%), from €1.1m to €1.2m
of which Land and buildings: +€42,489
- Cash +€22,518
up €22,518 (+968%), from €2,326 to €24,844
mainly Receivables within one year (+€426,219) and Trade debts (+€68,640)
- Other debts -€129,493
down €129,493 (-38.3%), from €337,919 to €208,425
- Profit (loss) carried forward -€116,751
down €116,751, from €68,594 to -€48,157
- Reserves -€106,806
down €106,806 (-21.0%), from €508,287 to €401,480
of which Tax-exempt reserves: -€106,806
- Trade debts +€68,640
up €68,640 (+4,529%), from €1,516 to €70,156
- Debts after one year -€51,805
down €51,805 (-8.2%), from €629,510 to €577,705
- Other operating charges +€356,086
up €356,086 (+3,893%), from €9,147 to €365,233
- Gross operating margin +€108,572
up €108,572 (+264%), from €41,181 to €149,752
- Depreciation -€8,217
down €8,217 (-18.2%), from €45,109 to €36,892
- Financial income +€5,234
new in 2025: €5,234
- Financial charges -€3,353
down €3,353 (-25.2%), from €13,284 to €9,931
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 | €1,974,369 | €1,610,593 | -€363,775 | -18.4% |
| Fixed assets | 21/28 | €1,459,087 | €1,494,726 | +€35,639 | +2.4% |
| Tangible fixed assets | 22/27 | €1,133,936 | €1,169,575 | +€35,639 | +3.1% |
| Land and buildings | 22 | €1,123,183 | €1,165,672 | +€42,489 | +3.8% |
| Plant, machinery and equipment | 23 | €2,122 | €542 | -€1,580 | -74.5% |
| Furniture and vehicles | 24 | €8,631 | €3,361 | -€5,270 | -61.1% |
| Financial fixed assets | 28 | €325,151 | €325,151 | = | 0.0% |
| Current assets | 29/58 | €515,282 | €115,868 | -€399,414 | -77.5% |
| Amounts receivable within one year | 40/41 | €512,609 | €86,390 | -€426,219 | -83.1% |
| Trade receivables | 40 | €4 | €34,097 | +€34,093 | +823,492% |
| Other amounts receivable | 41 | €512,605 | €52,293 | -€460,312 | -89.8% |
| Cash at bank and in hand | 54/58 | €2,326 | €24,844 | +€22,518 | +968% |
| Deferred charges and accrued income | 490/1 | €347 | €4,634 | +€4,288 | +1,236% |
| Total equity and liabilities | 10/49 | €1,974,369 | €1,610,593 | -€363,775 | -18.4% |
| Equity | 10/15 | €776,881 | €553,324 | -€223,557 | -28.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €508,287 | €401,480 | -€106,806 | -21.0% |
| Non-distributable reserves | 130/1 | €5,610 | €5,610 | = | 0.0% |
| Legal reserve | 130 | €5,610 | €5,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €502,677 | €395,870 | -€106,806 | -21.2% |
| Profit (loss) carried forward | 14 | €68,594 | -€48,157 | -€116,751 | |
| Provisions and deferred taxes | 16 | €167,559 | €134,046 | -€33,513 | -20.0% |
| Deferred taxes | 168 | €167,559 | €134,046 | -€33,513 | -20.0% |
| Amounts payable | 17/49 | €1,029,929 | €923,223 | -€106,706 | -10.4% |
| Amounts payable after more than one year | 17 | €629,510 | €577,705 | -€51,805 | -8.2% |
| Financial debts | 170/4 | €629,510 | €577,705 | -€51,805 | -8.2% |
| Amounts payable within one year | 42/48 | €399,520 | €344,701 | -€54,819 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €54,989 | €56,077 | +€1,088 | +2.0% |
| Financial debts | 43 | €405 | - | -€405 | |
| Credit institutions | 430/8 | €405 | - | -€405 | |
| Trade debts | 44 | €1,516 | €70,156 | +€68,640 | +4,529% |
| Suppliers | 440/4 | €1,516 | €70,156 | +€68,640 | +4,529% |
| Taxes, remuneration and social security | 45 | €4,692 | €10,043 | +€5,351 | +114% |
| Taxes | 450/3 | €3,442 | €8,793 | +€5,351 | +155% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €337,919 | €208,425 | -€129,493 | -38.3% |
| Accrued charges and deferred income | 492/3 | €899 | €817 | -€81 | -9.0% |
| Non-recurring operating income | 76A | - | €52,714 | +€52,714 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,109 | €36,892 | -€8,217 | -18.2% |
| Other operating charges | 640/8 | €9,147 | €365,233 | +€356,086 | +3,893% |
| Gross operating margin | 9900 | €41,181 | €149,752 | +€108,572 | +264% |
| Operating profit (loss) | 9901 | -€13,076 | -€252,373 | -€239,297 | -1,830% |
| Financial income | 75/76B | - | €5,234 | +€5,234 | |
| Recurring financial income | 75 | - | €5,234 | +€5,234 | |
| Financial charges | 65/66B | €13,284 | €9,931 | -€3,353 | -25.2% |
| Recurring financial charges | 65 | €13,284 | €9,931 | -€3,353 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,360 | -€257,069 | -€230,710 | -875% |
| Transfer from deferred taxes | 780 | €8,000 | €33,513 | +€25,512 | +319% |
| Profit (loss) for the period | 9904 | -€18,359 | -€223,557 | -€205,197 | -1,118% |
| Transfer from tax-exempt reserves | 789 | €24,001 | €106,806 | +€82,805 | +345% |
| Profit (loss) for the period to be appropriated | 9905 | €5,641 | -€116,751 | -€122,392 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.