LITIGIUS: 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.
LITIGIUS
Largest movements
- Cash +€24,843
up €24,843 (+369.1%), from €6,731 to €31,575
mainly Tax, wage and social debts (+€18,701) and Net result for the year (+€10,746)
- Receivables within one year +€8,263
up €8,263 (+365.6%), from €2,260 to €10,523
of which Other amounts receivable: +€8,016
- Tax, wage and social debts +€18,701
up €18,701 (+225.7%), from €8,286 to €26,987
- Reserves +€11,000
up €11,000 (+21.6%), from €51,000 to €62,000
- Trade debts -€8,066
down €8,066 (-55.9%), from €14,441 to €6,375
- Current portion of long-term debt +€7,497
up €7,497 (+41.7%), from €17,983 to €25,480
- Other operating charges -€3,715
down €3,715 (-53.5%), from €6,943 to €3,228
- Financial charges +€2,428
up €2,428 (+20.1%), from €12,078 to €14,505
of which Financial charges: +€3,928
- Gross operating margin -€1,174
down €1,174 (-2.7%), from €43,059 to €41,885
- Depreciation +€797
up €797 (+9.1%), from €8,758 to €9,555
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 | €283,834 | €313,885 | +€30,051 | +10.6% |
| Fixed assets | 21/28 | €274,552 | €271,477 | -€3,075 | -1.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €274,552 | €271,477 | -€3,075 | -1.1% |
| Land and buildings | 22 | €273,597 | €270,941 | -€2,656 | -1.0% |
| Furniture and vehicles | 24 | €956 | €537 | -€419 | -43.8% |
| Current assets | 29/58 | €9,282 | €42,408 | +€33,126 | +356.9% |
| Amounts receivable within one year | 40/41 | €2,260 | €10,523 | +€8,263 | +365.6% |
| Trade receivables | 40 | €1,945 | €2,191 | +€246 | +12.7% |
| Other amounts receivable | 41 | €315 | €8,331 | +€8,016 | +2544.9% |
| Cash at bank and in hand | 54/58 | €6,731 | €31,575 | +€24,843 | +369.1% |
| Deferred charges and accrued income | 490/1 | €290 | €310 | +€20 | +7.0% |
| Total equity and liabilities | 10/49 | €283,834 | €313,885 | +€30,051 | +10.6% |
| Equity | 10/15 | €72,445 | €83,191 | +€10,746 | +14.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €51,000 | €62,000 | +€11,000 | +21.6% |
| Distributable reserves | 133 | €51,000 | €62,000 | +€11,000 | +21.6% |
| Profit (loss) carried forward | 14 | €985 | €731 | -€254 | -25.8% |
| Amounts payable | 17/49 | €211,389 | €230,694 | +€19,305 | +9.1% |
| Amounts payable after more than one year | 17 | €166,465 | €167,352 | +€886 | +0.5% |
| Financial debts | 170/4 | €166,465 | €167,352 | +€886 | +0.5% |
| Amounts payable within one year | 42/48 | €44,923 | €63,342 | +€18,419 | +41.0% |
| Current portion of amounts payable after more than one year | 42 | €17,983 | €25,480 | +€7,497 | +41.7% |
| Trade debts | 44 | €14,441 | €6,375 | -€8,066 | -55.9% |
| Suppliers | 440/4 | €14,441 | €6,375 | -€8,066 | -55.9% |
| Taxes, remuneration and social security | 45 | €8,286 | €26,987 | +€18,701 | +225.7% |
| Taxes | 450/3 | €8,286 | €26,987 | +€18,701 | +225.7% |
| Other amounts payable | 47/48 | €4,215 | €4,500 | +€285 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,758 | €9,555 | +€797 | +9.1% |
| Other operating charges | 640/8 | €6,943 | €3,228 | -€3,715 | -53.5% |
| Gross operating margin | 9900 | €43,059 | €41,885 | -€1,174 | -2.7% |
| Operating profit (loss) | 9901 | €27,358 | €29,102 | +€1,744 | +6.4% |
| Financial income | 75/76B | €0 | €1 | +€0 | +354.5% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +354.5% |
| Financial charges | 65/66B | €12,078 | €14,505 | +€2,428 | +20.1% |
| Recurring financial charges | 65 | €10,578 | €14,505 | +€3,928 | +37.1% |
| Non-recurring financial charges | 66B | €1,500 | - | -€1,500 | |
| Profit (loss) for the period before taxes | 9903 | €15,280 | €14,597 | -€683 | -4.5% |
| Income taxes | 67/77 | €3,826 | €3,851 | +€25 | +0.7% |
| Profit (loss) for the period | 9904 | €11,454 | €10,746 | -€708 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,454 | €10,746 | -€708 | -6.2% |
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.