Lito Drinks: 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 Drinks
Largest movements
- Deferred charges and accrued income -€17,163
down €17,163 (-86.9%), from €19,746 to €2,583
- Stocks and contracts +€8,237
up €8,237 (+18.9%), from €43,530 to €51,766
- Receivables within one year -€8,009
down €8,009 (-32.7%), from €24,460 to €16,450
of which Trade receivables: -€7,963
- Cash -€5,555
down €5,555 (-41.0%), from €13,564 to €8,009
mainly Debts after one year (-€20,002) and Trade debts (-€19,275)
- Intangible fixed assets -€1,803
down €1,803 (-10.9%), from €16,489 to €14,686
- Debts after one year -€20,002
down €20,002 (-43.9%), from €45,510 to €25,509
- Trade debts -€19,275
down €19,275 (-93.6%), from €20,591 to €1,316
- Other debts +€14,265
up €14,265 (+246%), from €5,793 to €20,058
- Tax, wage and social debts -€6,536
down €6,536 (-43.9%), from €14,904 to €8,368
of which Taxes: -€4,488
- Current portion of long-term debt +€4,235
up €4,235 (+26.9%), from €15,766 to €20,002
- Gross operating margin -€12,525
down €12,525 (-74.6%), from €16,784 to €4,259
- Depreciation -€3,472
down €3,472 (-51.4%), from €6,754 to €3,282
- Financial income +€3,032
up €3,032 (+811%), from €374 to €3,406
- Taxes -€2,707
down €2,707 (-100.0%), from €2,707 to €0
- Financial charges -€623
down €623 (-18.9%), from €3,295 to €2,672
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.
Derived cash bridge
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 | €122,341 | €97,216 | -€25,125 | -20.5% |
| Formation expenses | 20 | €915 | €0 | -€915 | -100% |
| Fixed assets | 21/28 | €20,127 | €18,407 | -€1,720 | -8.5% |
| Intangible fixed assets | 21 | €16,489 | €14,686 | -€1,803 | -10.9% |
| Tangible fixed assets | 22/27 | €1,324 | €1,407 | +€83 | +6.2% |
| Furniture and vehicles | 24 | €1,324 | €1,407 | +€83 | +6.2% |
| Financial fixed assets | 28 | €2,314 | €2,314 | = | 0.0% |
| Current assets | 29/58 | €101,299 | €78,809 | -€22,490 | -22.2% |
| Stocks and contracts in progress | 3 | €43,530 | €51,766 | +€8,237 | +18.9% |
| Stocks | 30/36 | €43,530 | €51,766 | +€8,237 | +18.9% |
| Amounts receivable within one year | 40/41 | €24,460 | €16,450 | -€8,009 | -32.7% |
| Trade receivables | 40 | €24,414 | €16,450 | -€7,963 | -32.6% |
| Other amounts receivable | 41 | €46 | €0 | -€46 | -100% |
| Cash at bank and in hand | 54/58 | €13,564 | €8,009 | -€5,555 | -41.0% |
| Deferred charges and accrued income | 490/1 | €19,746 | €2,583 | -€17,163 | -86.9% |
| Total equity and liabilities | 10/49 | €122,341 | €97,216 | -€25,125 | -20.5% |
| Equity | 10/15 | €18,576 | €18,964 | +€387 | +2.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €3,576 | €3,576 | = | 0.0% |
| Distributable reserves | 133 | €3,576 | €3,576 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €387 | +€387 | |
| Amounts payable | 17/49 | €103,765 | €78,252 | -€25,513 | -24.6% |
| Amounts payable after more than one year | 17 | €45,510 | €25,509 | -€20,002 | -43.9% |
| Financial debts | 170/4 | €45,510 | €25,509 | -€20,002 | -43.9% |
| Amounts payable within one year | 42/48 | €57,055 | €49,744 | -€7,311 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €15,766 | €20,002 | +€4,235 | +26.9% |
| Trade debts | 44 | €20,591 | €1,316 | -€19,275 | -93.6% |
| Suppliers | 440/4 | €20,591 | €1,316 | -€19,275 | -93.6% |
| Taxes, remuneration and social security | 45 | €14,904 | €8,368 | -€6,536 | -43.9% |
| Taxes | 450/3 | €10,781 | €6,294 | -€4,488 | -41.6% |
| Remuneration and social security | 454/9 | €4,123 | €2,075 | -€2,048 | -49.7% |
| Other amounts payable | 47/48 | €5,793 | €20,058 | +€14,265 | +246% |
| Accrued charges and deferred income | 492/3 | €1,200 | €3,000 | +€1,800 | +150% |
| Non-recurring operating income | 76A | €8,461 | €0 | -€8,461 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,754 | €3,282 | -€3,472 | -51.4% |
| Other operating charges | 640/8 | €825 | €1,323 | +€498 | +60.3% |
| Gross operating margin | 9900 | €16,784 | €4,259 | -€12,525 | -74.6% |
| Operating profit (loss) | 9901 | €9,205 | -€346 | -€9,551 | |
| Financial income | 75/76B | €374 | €3,406 | +€3,032 | +811% |
| Recurring financial income | 75 | €374 | €3,406 | +€3,032 | +811% |
| Financial charges | 65/66B | €3,295 | €2,672 | -€623 | -18.9% |
| Recurring financial charges | 65 | €3,295 | €2,672 | -€623 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €6,284 | €387 | -€5,896 | -93.8% |
| Income taxes | 67/77 | €2,707 | €0 | -€2,707 | -100.0% |
| Profit (loss) for the period | 9904 | €3,576 | €387 | -€3,189 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,576 | €387 | -€3,189 | -89.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.