LITO architecture: 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.
LITO architecture
Largest movements
- Receivables within one year +€11,462
up €11,462 (+223.4%), from €5,131 to €16,592
of which Other amounts receivable: +€5,980
- Cash -€5,107
down €5,107 (-18.3%), from €27,894 to €22,787
mainly Receivables within one year (-€11,462) and Tax, wage and social debts (-€4,633)
- Deferred charges and accrued income -€1,996
down €1,996 (-53.7%), from €3,716 to €1,720
- Reserves +€9,692
up €9,692 (+39.2%), from €24,733 to €34,425
- Tax, wage and social debts -€4,633
down €4,633 (-61.1%), from €7,578 to €2,945
- Trade debts -€2,760
down €2,760 (-76.8%), from €3,594 to €834
- Short-term financial debts +€1,291
new in 2025: €1,291
- Other debts +€800
up €800, from €0 to €800
- Gross operating margin -€1,555
down €1,555 (-8.7%), from €17,871 to €16,315
- Other operating charges +€947
up €947 (+196.1%), from €483 to €1,430
- Taxes -€523
down €523 (-10.0%), from €5,210 to €4,687
- Financial charges +€242
up €242 (+349.1%), from €69 to €311
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 | €37,514 | €41,495 | +€3,981 | +10.6% |
| Fixed assets | 21/28 | €773 | €396 | -€377 | -48.8% |
| Tangible fixed assets | 22/27 | €773 | €396 | -€377 | -48.8% |
| Furniture and vehicles | 24 | €773 | €396 | -€377 | -48.8% |
| Current assets | 29/58 | €36,741 | €41,099 | +€4,358 | +11.9% |
| Amounts receivable within one year | 40/41 | €5,131 | €16,592 | +€11,462 | +223.4% |
| Trade receivables | 40 | €4,518 | €10,000 | +€5,482 | +121.3% |
| Other amounts receivable | 41 | €612 | €6,592 | +€5,980 | +976.7% |
| Cash at bank and in hand | 54/58 | €27,894 | €22,787 | -€5,107 | -18.3% |
| Deferred charges and accrued income | 490/1 | €3,716 | €1,720 | -€1,996 | -53.7% |
| Total equity and liabilities | 10/49 | €37,514 | €41,495 | +€3,981 | +10.6% |
| Equity | 10/15 | €25,933 | €35,625 | +€9,692 | +37.4% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €24,733 | €34,425 | +€9,692 | +39.2% |
| Distributable reserves | 133 | €24,733 | €34,425 | +€9,692 | +39.2% |
| Amounts payable | 17/49 | €11,581 | €5,870 | -€5,711 | -49.3% |
| Amounts payable within one year | 42/48 | €11,172 | €5,870 | -€5,302 | -47.5% |
| Financial debts | 43 | - | €1,291 | +€1,291 | |
| Credit institutions | 430/8 | - | €1,291 | +€1,291 | |
| Trade debts | 44 | €3,594 | €834 | -€2,760 | -76.8% |
| Suppliers | 440/4 | €3,594 | €834 | -€2,760 | -76.8% |
| Taxes, remuneration and social security | 45 | €7,578 | €2,945 | -€4,633 | -61.1% |
| Taxes | 450/3 | €7,578 | €2,945 | -€4,633 | -61.1% |
| Other amounts payable | 47/48 | €0 | €800 | +€800 | |
| Accrued charges and deferred income | 492/3 | €409 | €0 | -€409 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €359 | €377 | +€19 | +5.2% |
| Other operating charges | 640/8 | €483 | €1,430 | +€947 | +196.1% |
| Gross operating margin | 9900 | €17,871 | €16,315 | -€1,555 | -8.7% |
| Operating profit (loss) | 9901 | €17,029 | €14,508 | -€2,521 | -14.8% |
| Financial income | 75/76B | €55 | €182 | +€127 | +230.4% |
| Recurring financial income | 75 | €55 | €182 | +€127 | +230.4% |
| Financial charges | 65/66B | €69 | €311 | +€242 | +349.1% |
| Recurring financial charges | 65 | €69 | €311 | +€242 | +349.1% |
| Profit (loss) for the period before taxes | 9903 | €17,015 | €14,379 | -€2,636 | -15.5% |
| Income taxes | 67/77 | €5,210 | €4,687 | -€523 | -10.0% |
| Profit (loss) for the period | 9904 | €11,805 | €9,692 | -€2,113 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,805 | €9,692 | -€2,113 | -17.9% |
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 10 October 2026 via checked.be.