LITOMA: 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.
LITOMA
Largest movements
- Receivables after one year -€72,340
no longer reported in 2025 (was €72,340)
- Receivables within one year -€51,160
down €51,160 (-66.7%), from €76,721 to €25,561
of which Trade receivables: -€43,242
- Cash +€45,025
up €45,025 (+14.4%), from €313,207 to €358,233
mainly Receivables after one year (+€72,340) and Other debts (+€62,674)
- Tangible fixed assets -€40,153
down €40,153 (-9.4%), from €426,807 to €386,653
of which Furniture and vehicles: -€22,999
- Reserves -€71,000
down €71,000 (-9.8%), from €724,836 to €653,836
of which Distributable reserves: -€71,000
- Other debts +€62,674
up €62,674 (+1092.0%), from €5,739 to €68,413
- Profit (loss) carried forward -€34,689
down €34,689, from €32,010 to -€2,680
- Current portion of long-term debt -€34,187
down €34,187 (-63.1%), from €54,187 to €20,000
- Debts after one year -€20,000
down €20,000 (-63.2%), from €31,666 to €11,666
- Gross operating margin -€198,341
down €198,341 (-94.7%), from €209,515 to €11,174
- Taxes -€50,302
down €50,302 (-99.3%), from €50,637 to €335
- Depreciation -€7,202
down €7,202 (-15.2%), from €47,355 to €40,153
- Financial income -€4,723
down €4,723 (-83.1%), from €5,684 to €961
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 | €898,869 | €774,964 | -€123,905 | -13.8% |
| Fixed assets | 21/28 | €426,807 | €386,653 | -€40,153 | -9.4% |
| Tangible fixed assets | 22/27 | €426,807 | €386,653 | -€40,153 | -9.4% |
| Furniture and vehicles | 24 | €46,782 | €23,783 | -€22,999 | -49.2% |
| Other tangible fixed assets | 26 | €380,025 | €362,871 | -€17,154 | -4.5% |
| Current assets | 29/58 | €472,062 | €388,310 | -€83,752 | -17.7% |
| Amounts receivable after more than one year | 29 | €72,340 | - | -€72,340 | |
| Other amounts receivable | 291 | €72,340 | - | -€72,340 | |
| Amounts receivable within one year | 40/41 | €76,721 | €25,561 | -€51,160 | -66.7% |
| Trade receivables | 40 | €68,803 | €25,561 | -€43,242 | -62.8% |
| Other amounts receivable | 41 | €7,918 | - | -€7,918 | |
| Cash at bank and in hand | 54/58 | €313,207 | €358,233 | +€45,025 | +14.4% |
| Deferred charges and accrued income | 490/1 | €9,794 | €4,517 | -€5,277 | -53.9% |
| Total equity and liabilities | 10/49 | €898,869 | €774,964 | -€123,905 | -13.8% |
| Equity | 10/15 | €763,095 | €657,406 | -€105,689 | -13.9% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €724,836 | €653,836 | -€71,000 | -9.8% |
| Tax-exempt reserves | 132 | €4,781 | €4,781 | = | 0.0% |
| Distributable reserves | 133 | €720,055 | €649,055 | -€71,000 | -9.9% |
| Profit (loss) carried forward | 14 | €32,010 | -€2,680 | -€34,689 | |
| Amounts payable | 17/49 | €135,773 | €117,558 | -€18,215 | -13.4% |
| Amounts payable after more than one year | 17 | €31,666 | €11,666 | -€20,000 | -63.2% |
| Financial debts | 170/4 | €31,666 | €11,666 | -€20,000 | -63.2% |
| Amounts payable within one year | 42/48 | €104,107 | €105,892 | +€1,785 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €54,187 | €20,000 | -€34,187 | -63.1% |
| Trade debts | 44 | €7,634 | €602 | -€7,032 | -92.1% |
| Suppliers | 440/4 | €7,634 | €602 | -€7,032 | -92.1% |
| Taxes, remuneration and social security | 45 | €36,546 | €16,876 | -€19,670 | -53.8% |
| Taxes | 450/3 | €36,546 | €16,876 | -€19,670 | -53.8% |
| Other amounts payable | 47/48 | €5,739 | €68,413 | +€62,674 | +1092.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,355 | €40,153 | -€7,202 | -15.2% |
| Other operating charges | 640/8 | €4,143 | €4,714 | +€571 | +13.8% |
| Gross operating margin | 9900 | €209,515 | €11,174 | -€198,341 | -94.7% |
| Operating profit (loss) | 9901 | €158,017 | -€33,693 | -€191,710 | |
| Financial income | 75/76B | €5,684 | €961 | -€4,723 | -83.1% |
| Recurring financial income | 75 | €5,684 | €961 | -€4,723 | -83.1% |
| Financial charges | 65/66B | €2,673 | €1,623 | -€1,050 | -39.3% |
| Recurring financial charges | 65 | €2,673 | €1,623 | -€1,050 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | €161,028 | -€34,354 | -€195,383 | |
| Income taxes | 67/77 | €50,637 | €335 | -€50,302 | -99.3% |
| Profit (loss) for the period | 9904 | €110,392 | -€34,689 | -€145,081 | |
| Profit (loss) for the period to be appropriated | 9905 | €110,392 | -€34,689 | -€145,081 |
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.