LITHO: 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.
LITHO
Largest movements
- Cash +€56,338
up €56,338 (+48.2%), from €116,950 to €173,288
mainly Other debts (+€156,431) and Net result for the year (+€102,643)
- Receivables after one year -€41,585
down €41,585 (-14.6%), from €284,152 to €242,567
- Receivables within one year +€25,505
up €25,505 (+160.9%), from €15,848 to €41,353
of which Trade receivables: +€24,200
- Other debts +€156,431
up €156,431 (+250.0%), from €62,563 to €218,994
- Reserves -€126,774
down €126,774 (-30.4%), from €417,131 to €290,357
of which Distributable reserves: -€126,774
- Tax, wage and social debts +€13,632
up €13,632 (+70.7%), from €19,288 to €32,920
- Financial income +€9,720
up €9,720 (+19439900.0%), from €0 to €9,720
- Taxes +€3,203
up €3,203 (+8.2%), from €38,854 to €42,056
- Depreciation +€1,506
up €1,506 (+70.2%), from €2,144 to €3,650
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 | €674,982 | €717,825 | +€42,843 | +6.3% |
| Fixed assets | 21/28 | €256,676 | €259,316 | +€2,640 | +1.0% |
| Tangible fixed assets | 22/27 | €13,176 | €15,816 | +€2,640 | +20.0% |
| Plant, machinery and equipment | 23 | €2,649 | €2,078 | -€571 | -21.6% |
| Furniture and vehicles | 24 | €1,187 | €566 | -€622 | -52.4% |
| Other tangible fixed assets | 26 | €9,339 | €13,172 | +€3,833 | +41.0% |
| Financial fixed assets | 28 | €243,500 | €243,500 | = | 0.0% |
| Current assets | 29/58 | €418,306 | €458,509 | +€40,203 | +9.6% |
| Amounts receivable after more than one year | 29 | €284,152 | €242,567 | -€41,585 | -14.6% |
| Other amounts receivable | 291 | €284,152 | €242,567 | -€41,585 | -14.6% |
| Amounts receivable within one year | 40/41 | €15,848 | €41,353 | +€25,505 | +160.9% |
| Trade receivables | 40 | - | €24,200 | +€24,200 | |
| Other amounts receivable | 41 | €15,848 | €17,153 | +€1,305 | +8.2% |
| Cash at bank and in hand | 54/58 | €116,950 | €173,288 | +€56,338 | +48.2% |
| Deferred charges and accrued income | 490/1 | €1,357 | €1,302 | -€55 | -4.0% |
| Total equity and liabilities | 10/49 | €674,982 | €717,825 | +€42,843 | +6.3% |
| Equity | 10/15 | €589,781 | €463,006 | -€126,774 | -21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €417,131 | €290,357 | -€126,774 | -30.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €415,271 | €288,497 | -€126,774 | -30.5% |
| Profit (loss) carried forward | 14 | €166,450 | €166,450 | = | 0.0% |
| Amounts payable | 17/49 | €85,201 | €254,818 | +€169,617 | +199.1% |
| Amounts payable within one year | 42/48 | €83,801 | €253,418 | +€169,617 | +202.4% |
| Trade debts | 44 | €1,951 | €1,505 | -€446 | -22.8% |
| Suppliers | 440/4 | €1,951 | €1,505 | -€446 | -22.8% |
| Taxes, remuneration and social security | 45 | €19,288 | €32,920 | +€13,632 | +70.7% |
| Taxes | 450/3 | €19,288 | €32,920 | +€13,632 | +70.7% |
| Other amounts payable | 47/48 | €62,563 | €218,994 | +€156,431 | +250.0% |
| Accrued charges and deferred income | 492/3 | €1,400 | €1,400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,144 | €3,650 | +€1,506 | +70.2% |
| Other operating charges | 640/8 | €1,249 | €1,132 | -€116 | -9.3% |
| Gross operating margin | 9900 | €139,280 | €140,368 | +€1,088 | +0.8% |
| Operating profit (loss) | 9901 | €135,886 | €135,585 | -€301 | -0.2% |
| Financial income | 75/76B | €0 | €9,720 | +€9,720 | +19439900.0% |
| Recurring financial income | 75 | €0 | €9,720 | +€9,720 | +19439900.0% |
| Financial charges | 65/66B | €1,015 | €606 | -€408 | -40.3% |
| Recurring financial charges | 65 | €1,015 | €606 | -€408 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €134,872 | €144,699 | +€9,827 | +7.3% |
| Income taxes | 67/77 | €38,854 | €42,056 | +€3,203 | +8.2% |
| Profit (loss) for the period | 9904 | €96,018 | €102,643 | +€6,624 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €96,018 | €102,643 | +€6,624 | +6.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.