LITIGATE: 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.
LITIGATE
Largest movements
- Cash +€16,675
up €16,675 (+138.7%), from €12,020 to €28,695
mainly Net result for the year (+€53,898) and Debts after one year (+€8,714)
- Tangible fixed assets +€14,088
up €14,088 (+117.3%), from €12,010 to €26,098
of which Other tangible fixed assets: +€17,247
- Current investments +€12,063
up €12,063 (+154.7%), from €7,800 to €19,863
- Receivables within one year +€10,049
up €10,049 (+31.1%), from €32,316 to €42,365
of which Trade receivables: +€14,130
- Reserves +€23,357
up €23,357 (+144.3%), from €16,184 to €39,540
- Debts after one year +€8,714
up €8,714 (+38.1%), from €22,888 to €31,602
- Other debts +€8,000
up €8,000 (+80.0%), from €10,000 to €18,000
- Trade debts +€5,685
up €5,685 (+600.0%), from €947 to €6,633
- Current portion of long-term debt +€5,527
up €5,527 (+38.5%), from €14,373 to €19,899
- Gross operating margin +€47,859
up €47,859 (+152.9%), from €31,295 to €79,154
- Taxes +€9,391
up €9,391 (+134.3%), from €6,991 to €16,382
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 | €66,509 | €118,335 | +€51,826 | +77.9% |
| Fixed assets | 21/28 | €12,010 | €26,098 | +€14,088 | +117.3% |
| Tangible fixed assets | 22/27 | €12,010 | €26,098 | +€14,088 | +117.3% |
| Plant, machinery and equipment | 23 | - | €1,113 | +€1,113 | |
| Furniture and vehicles | 24 | €12,010 | €7,738 | -€4,272 | -35.6% |
| Other tangible fixed assets | 26 | - | €17,247 | +€17,247 | |
| Current assets | 29/58 | €54,499 | €92,237 | +€37,738 | +69.2% |
| Amounts receivable within one year | 40/41 | €32,316 | €42,365 | +€10,049 | +31.1% |
| Trade receivables | 40 | €10,500 | €24,630 | +€14,130 | +134.6% |
| Other amounts receivable | 41 | €21,816 | €17,735 | -€4,081 | -18.7% |
| Current investments | 50/53 | €7,800 | €19,863 | +€12,063 | +154.7% |
| Cash at bank and in hand | 54/58 | €12,020 | €28,695 | +€16,675 | +138.7% |
| Deferred charges and accrued income | 490/1 | €2,363 | €1,314 | -€1,049 | -44.4% |
| Total equity and liabilities | 10/49 | €66,509 | €118,335 | +€51,826 | +77.9% |
| Equity | 10/15 | €17,684 | €41,040 | +€23,357 | +132.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €16,184 | €39,540 | +€23,357 | +144.3% |
| Distributable reserves | 133 | €16,184 | €39,540 | +€23,357 | +144.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €48,826 | €77,295 | +€28,469 | +58.3% |
| Amounts payable after more than one year | 17 | €22,888 | €31,602 | +€8,714 | +38.1% |
| Financial debts | 170/4 | €22,888 | €31,602 | +€8,714 | +38.1% |
| Amounts payable within one year | 42/48 | €25,320 | €45,443 | +€20,123 | +79.5% |
| Current portion of amounts payable after more than one year | 42 | €14,373 | €19,899 | +€5,527 | +38.5% |
| Trade debts | 44 | €947 | €6,633 | +€5,685 | +600.0% |
| Suppliers | 440/4 | €947 | €6,633 | +€5,685 | +600.0% |
| Taxes, remuneration and social security | 45 | €0 | €911 | +€911 | |
| Taxes | 450/3 | €0 | €911 | +€911 | |
| Other amounts payable | 47/48 | €10,000 | €18,000 | +€8,000 | +80.0% |
| Accrued charges and deferred income | 492/3 | €617 | €250 | -€367 | -59.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,315 | €6,839 | +€524 | +8.3% |
| Other operating charges | 640/8 | €1,524 | €1,858 | +€334 | +21.9% |
| Gross operating margin | 9900 | €31,295 | €79,154 | +€47,859 | +152.9% |
| Operating profit (loss) | 9901 | €23,456 | €70,456 | +€47,001 | +200.4% |
| Financial income | 75/76B | €1,534 | €1,406 | -€128 | -8.4% |
| Recurring financial income | 75 | €1,534 | €1,406 | -€128 | -8.4% |
| Financial charges | 65/66B | €1,601 | €1,583 | -€19 | -1.2% |
| Recurring financial charges | 65 | €1,601 | €1,583 | -€19 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €23,389 | €70,280 | +€46,891 | +200.5% |
| Income taxes | 67/77 | €6,991 | €16,382 | +€9,391 | +134.3% |
| Profit (loss) for the period | 9904 | €16,398 | €53,898 | +€37,500 | +228.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,398 | €53,898 | +€37,500 | +228.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.