LITI: 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.
LITI
Largest movements
- Receivables within one year +€88,457
up €88,457 (+680.4%), from €13,000 to €101,457
of which Other amounts receivable: +€87,992
- Tangible fixed assets -€48,789
down €48,789 (-2.8%), from €1.7m to €1.7m
of which Furniture and vehicles: -€35,988
- Other debts +€116,844
up €116,844 (+37.0%), from €316,205 to €433,050
- Debts after one year -€93,831
down €93,831 (-9.1%), from €1.0m to €938,975
- Profit (loss) carried forward +€20,434
up €20,434 (+13.8%), from -€148,533 to -€128,099
- Other operating charges -€88,940
down €88,940 (-73.1%), from €121,661 to €32,721
- Gross operating margin +€85,041
up €85,041 (+163.2%), from €52,109 to €137,149
- Depreciation +€12,842
up €12,842 (+24.0%), from €53,587 to €66,429
- Financial charges -€7,914
down €7,914 (-31.1%), from €25,478 to €17,564
of which Financial charges: -€7,914
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 | €1,759,361 | €1,799,099 | +€39,738 | +2.3% |
| Fixed assets | 21/28 | €1,745,955 | €1,697,166 | -€48,789 | -2.8% |
| Tangible fixed assets | 22/27 | €1,745,955 | €1,697,166 | -€48,789 | -2.8% |
| Land and buildings | 22 | €1,544,459 | €1,516,357 | -€28,102 | -1.8% |
| Plant, machinery and equipment | 23 | €14,412 | €29,713 | +€15,301 | +106.2% |
| Furniture and vehicles | 24 | €187,083 | €151,096 | -€35,988 | -19.2% |
| Current assets | 29/58 | €13,406 | €101,934 | +€88,528 | +660.4% |
| Amounts receivable within one year | 40/41 | €13,000 | €101,457 | +€88,457 | +680.4% |
| Trade receivables | 40 | €13,000 | €13,465 | +€465 | +3.6% |
| Other amounts receivable | 41 | - | €87,992 | +€87,992 | |
| Cash at bank and in hand | 54/58 | €406 | €477 | +€71 | +17.4% |
| Total equity and liabilities | 10/49 | €1,759,361 | €1,799,099 | +€39,738 | +2.3% |
| Equity | 10/15 | €303,129 | €323,563 | +€20,434 | +6.7% |
| Contributions | 10/11 | €451,662 | €451,662 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,533 | -€128,099 | +€20,434 | +13.8% |
| Amounts payable | 17/49 | €1,456,232 | €1,475,536 | +€19,304 | +1.3% |
| Amounts payable after more than one year | 17 | €1,032,806 | €938,975 | -€93,831 | -9.1% |
| Financial debts | 170/4 | €1,032,806 | €938,975 | -€93,831 | -9.1% |
| Amounts payable within one year | 42/48 | €423,426 | €536,561 | +€113,135 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €97,636 | €100,403 | +€2,766 | +2.8% |
| Trade debts | 44 | €7,482 | - | -€7,482 | |
| Suppliers | 440/4 | €7,482 | - | -€7,482 | |
| Taxes, remuneration and social security | 45 | €2,103 | €3,109 | +€1,006 | +47.8% |
| Taxes | 450/3 | €2,103 | €3,109 | +€1,006 | +47.8% |
| Other amounts payable | 47/48 | €316,205 | €433,050 | +€116,844 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,587 | €66,429 | +€12,842 | +24.0% |
| Other operating charges | 640/8 | €121,661 | €32,721 | -€88,940 | -73.1% |
| Gross operating margin | 9900 | €52,109 | €137,149 | +€85,041 | +163.2% |
| Operating profit (loss) | 9901 | -€123,140 | €37,998 | +€161,138 | |
| Financial income | 75/76B | €85 | - | -€85 | |
| Recurring financial income | 75 | €85 | - | -€85 | |
| Non-recurring financial income | 76B | €85 | - | -€85 | |
| Financial charges | 65/66B | €25,478 | €17,564 | -€7,914 | -31.1% |
| Recurring financial charges | 65 | €25,478 | €17,564 | -€7,914 | -31.1% |
| Non-recurring financial charges | 66B | €25,478 | €17,564 | -€7,914 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | -€148,533 | €20,434 | +€168,967 | |
| Profit (loss) for the period | 9904 | -€148,533 | €20,434 | +€168,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€148,533 | €20,434 | +€168,967 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.