Lithops: 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.
Lithops
Largest movements
- Tangible fixed assets -€169,606
down €169,606 (-18.2%), from €930,887 to €761,281
of which Land and buildings: -€181,446
- Cash +€46,510
up €46,510 (+178.0%), from €26,130 to €72,640
mainly Investment in fixed assets (net) (+€120,098) and Net result for the year (+€57,003)
- Other debts -€92,267
down €92,267 (-78.7%), from €117,267 to €25,000
- Debts after one year -€67,861
down €67,861 (-18.7%), from €362,090 to €294,229
- Reserves +€31,900
up €31,900 (+9.0%), from €355,460 to €387,360
of which Distributable reserves: +€31,900
- Trade debts +€20,622
up €20,622 (+494.3%), from €4,172 to €24,794
- Depreciation -€3,530
down €3,530 (-6.7%), from €53,038 to €49,508
- Taxes +€3,309
up €3,309 (+17.5%), from €18,878 to €22,186
- Financial charges -€3,290
down €3,290 (-28.8%), from €11,431 to €8,141
- Gross operating margin +€2,774
up €2,774 (+2.1%), from €135,177 to €137,950
- Other operating charges -€1,932
down €1,932 (-32.8%), from €5,899 to €3,967
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 | €1,059,259 | €943,921 | -€115,338 | -10.9% |
| Fixed assets | 21/28 | €931,137 | €761,531 | -€169,606 | -18.2% |
| Tangible fixed assets | 22/27 | €930,887 | €761,281 | -€169,606 | -18.2% |
| Land and buildings | 22 | €181,446 | - | -€181,446 | |
| Plant, machinery and equipment | 23 | €1,704 | €2,530 | +€826 | +48.5% |
| Furniture and vehicles | 24 | €54,497 | €41,512 | -€12,984 | -23.8% |
| Other tangible fixed assets | 26 | €693,240 | €717,238 | +€23,998 | +3.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €128,122 | €182,391 | +€54,268 | +42.4% |
| Amounts receivable within one year | 40/41 | €20,085 | €22,959 | +€2,875 | +14.3% |
| Trade receivables | 40 | €20,085 | €22,522 | +€2,437 | +12.1% |
| Other amounts receivable | 41 | - | €438 | +€438 | |
| Current investments | 50/53 | €79,048 | €83,876 | +€4,828 | +6.1% |
| Cash at bank and in hand | 54/58 | €26,130 | €72,640 | +€46,510 | +178.0% |
| Deferred charges and accrued income | 490/1 | €2,860 | €2,916 | +€56 | +1.9% |
| Total equity and liabilities | 10/49 | €1,059,259 | €943,921 | -€115,338 | -10.9% |
| Equity | 10/15 | €479,983 | €511,986 | +€32,003 | +6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €355,460 | €387,360 | +€31,900 | +9.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €336,710 | €368,610 | +€31,900 | +9.5% |
| Profit (loss) carried forward | 14 | €105,923 | €106,026 | +€103 | +0.1% |
| Amounts payable | 17/49 | €579,277 | €431,936 | -€147,341 | -25.4% |
| Amounts payable after more than one year | 17 | €362,090 | €294,229 | -€67,861 | -18.7% |
| Financial debts | 170/4 | €362,090 | €294,229 | -€67,861 | -18.7% |
| Amounts payable within one year | 42/48 | €215,643 | €135,898 | -€79,745 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €74,125 | €67,861 | -€6,264 | -8.5% |
| Trade debts | 44 | €4,172 | €24,794 | +€20,622 | +494.3% |
| Suppliers | 440/4 | €4,172 | €24,794 | +€20,622 | +494.3% |
| Taxes, remuneration and social security | 45 | €20,078 | €18,242 | -€1,836 | -9.1% |
| Taxes | 450/3 | €20,078 | €18,242 | -€1,836 | -9.1% |
| Other amounts payable | 47/48 | €117,267 | €25,000 | -€92,267 | -78.7% |
| Accrued charges and deferred income | 492/3 | €1,544 | €1,809 | +€265 | +17.2% |
| Non-recurring operating income | 76A | €5,372 | €48,848 | +€43,476 | +809.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,038 | €49,508 | -€3,530 | -6.7% |
| Other operating charges | 640/8 | €5,899 | €3,967 | -€1,932 | -32.8% |
| Gross operating margin | 9900 | €135,177 | €137,950 | +€2,774 | +2.1% |
| Operating profit (loss) | 9901 | €76,240 | €84,475 | +€8,235 | +10.8% |
| Financial income | 75/76B | €2,474 | €2,855 | +€381 | +15.4% |
| Recurring financial income | 75 | €2,474 | €2,855 | +€381 | +15.4% |
| Financial charges | 65/66B | €11,431 | €8,141 | -€3,290 | -28.8% |
| Recurring financial charges | 65 | €11,431 | €8,141 | -€3,290 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €67,283 | €79,189 | +€11,906 | +17.7% |
| Income taxes | 67/77 | €18,878 | €22,186 | +€3,309 | +17.5% |
| Profit (loss) for the period | 9904 | €48,406 | €57,003 | +€8,597 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,406 | €57,003 | +€8,597 | +17.8% |
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 5 October 2026 via checked.be.