LITHINK: 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.
LITHINK
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€24,962
down €24,962 (-50.9%), from €49,049 to €24,086
mainly Current investments (-€100,000) and Receivables within one year (-€19,039)
- Receivables within one year +€19,039
new in 2025: €19,039
of which Trade receivables: +€18,757
- Tangible fixed assets -€12,093
down €12,093 (-54.5%), from €22,192 to €10,099
- Deferred charges and accrued income +€1,805
new in 2025: €1,805
- Profit (loss) carried forward +€69,633
up €69,633 (+288.3%), from €24,154 to €93,787
- Tax, wage and social debts +€6,949
up €6,949 (+58.3%), from €11,922 to €18,870
- Trade debts +€4,647
up €4,647 (+378.3%), from €1,229 to €5,876
- Accrued charges and deferred income +€2,403
up €2,403 (+958.9%), from €251 to €2,654
- Gross operating margin +€67,794
up €67,794 (+186.5%), from €36,354 to €104,148
- Taxes +€11,973
up €11,973 (+181.2%), from €6,606 to €18,579
- Depreciation +€8,461
up €8,461 (+196.6%), from €4,304 to €12,765
- Financial charges +€2,076
up €2,076 (+454.1%), from €457 to €2,533
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 | €73,596 | €157,384 | +€83,789 | +113.8% |
| Fixed assets | 21/28 | €24,547 | €12,454 | -€12,093 | -49.3% |
| Tangible fixed assets | 22/27 | €22,192 | €10,099 | -€12,093 | -54.5% |
| Furniture and vehicles | 24 | €22,192 | €10,099 | -€12,093 | -54.5% |
| Financial fixed assets | 28 | €2,355 | €2,355 | = | 0.0% |
| Current assets | 29/58 | €49,049 | €144,930 | +€95,882 | +195.5% |
| Amounts receivable within one year | 40/41 | - | €19,039 | +€19,039 | |
| Trade receivables | 40 | - | €18,757 | +€18,757 | |
| Other amounts receivable | 41 | - | €282 | +€282 | |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €49,049 | €24,086 | -€24,962 | -50.9% |
| Deferred charges and accrued income | 490/1 | - | €1,805 | +€1,805 | |
| Total equity and liabilities | 10/49 | €73,596 | €157,384 | +€83,789 | +113.8% |
| Equity | 10/15 | €31,654 | €101,287 | +€69,633 | +220.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,154 | €93,787 | +€69,633 | +288.3% |
| Amounts payable | 17/49 | €41,941 | €56,097 | +€14,156 | +33.8% |
| Amounts payable within one year | 42/48 | €41,691 | €53,443 | +€11,752 | +28.2% |
| Trade debts | 44 | €1,229 | €5,876 | +€4,647 | +378.3% |
| Suppliers | 440/4 | €1,229 | €5,876 | +€4,647 | +378.3% |
| Taxes, remuneration and social security | 45 | €11,922 | €18,870 | +€6,949 | +58.3% |
| Taxes | 450/3 | €11,922 | €18,870 | +€6,949 | +58.3% |
| Other amounts payable | 47/48 | €28,540 | €28,697 | +€156 | +0.5% |
| Accrued charges and deferred income | 492/3 | €251 | €2,654 | +€2,403 | +958.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,304 | €12,765 | +€8,461 | +196.6% |
| Other operating charges | 640/8 | - | €762 | +€762 | |
| Gross operating margin | 9900 | €36,354 | €104,148 | +€67,794 | +186.5% |
| Operating profit (loss) | 9901 | €32,051 | €90,622 | +€58,571 | +182.7% |
| Financial income | 75/76B | - | €982 | +€982 | |
| Recurring financial income | 75 | - | €982 | +€982 | |
| Financial charges | 65/66B | €457 | €2,533 | +€2,076 | +454.1% |
| Recurring financial charges | 65 | €457 | €2,533 | +€2,076 | +454.1% |
| Profit (loss) for the period before taxes | 9903 | €31,593 | €89,071 | +€57,478 | +181.9% |
| Income taxes | 67/77 | €6,606 | €18,579 | +€11,973 | +181.2% |
| Profit (loss) for the period | 9904 | €24,987 | €70,492 | +€45,504 | +182.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,987 | €70,492 | +€45,504 | +182.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.