LITOS: 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.
LITOS
Largest movements
- Cash +€14,277
up €14,277 (+289.1%), from €4,938 to €19,215
mainly Net result for the year (+€32,870) and Accrued charges and deferred income (+€22,971)
- Deferred charges and accrued income +€9,885
up €9,885 (+701.2%), from €1,410 to €11,295
- Debts after one year -€40,000
down €40,000 (-4.4%), from €915,000 to €875,000
- Profit (loss) carried forward +€32,870
up €32,870 (+46.8%), from -€70,214 to -€37,344
- Accrued charges and deferred income +€22,971
new in 2025: €22,971
- Financial charges +€22,979
up €22,979 (+35821.5%), from €64 to €23,044
- Financial income +€7,228
up €7,228 (+32.2%), from €22,465 to €29,694
- Gross operating margin +€3,685
up €3,685 (+10.9%), from €33,815 to €37,500
- Other operating charges +€449
up €449 (+22.0%), from €2,038 to €2,488
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 | €917,588 | €934,794 | +€17,206 | +1.9% |
| Fixed assets | 21/28 | €611,222 | €602,430 | -€8,792 | -1.4% |
| Tangible fixed assets | 22/27 | €42,472 | €33,680 | -€8,792 | -20.7% |
| Land and buildings | 22 | €41,944 | €33,416 | -€8,528 | -20.3% |
| Plant, machinery and equipment | 23 | €528 | €264 | -€264 | -50.0% |
| Financial fixed assets | 28 | €568,750 | €568,750 | = | 0.0% |
| Current assets | 29/58 | €306,366 | €332,364 | +€25,998 | +8.5% |
| Amounts receivable within one year | 40/41 | €300,018 | €301,854 | +€1,836 | +0.6% |
| Trade receivables | 40 | - | €1,800 | +€1,800 | |
| Other amounts receivable | 41 | €300,018 | €300,054 | +€35 | 0.0% |
| Cash at bank and in hand | 54/58 | €4,938 | €19,215 | +€14,277 | +289.1% |
| Deferred charges and accrued income | 490/1 | €1,410 | €11,295 | +€9,885 | +701.2% |
| Total equity and liabilities | 10/49 | €917,588 | €934,794 | +€17,206 | +1.9% |
| Equity | 10/15 | €2,588 | €35,459 | +€32,870 | +1270.0% |
| Contributions | 10/11 | €69,410 | €69,410 | = | 0.0% |
| Capital | 10 | €69,410 | €69,410 | = | 0.0% |
| Issued capital | 100 | €69,410 | €69,410 | = | 0.0% |
| Reserves | 13 | €3,392 | €3,392 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,392 | €3,392 | = | 0.0% |
| Legal reserve | 130 | €3,392 | €3,392 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,214 | -€37,344 | +€32,870 | +46.8% |
| Amounts payable | 17/49 | €915,000 | €899,336 | -€15,664 | -1.7% |
| Amounts payable after more than one year | 17 | €915,000 | €875,000 | -€40,000 | -4.4% |
| Financial debts | 170/4 | €915,000 | €875,000 | -€40,000 | -4.4% |
| Amounts payable within one year | 42/48 | - | €1,364 | +€1,364 | |
| Trade debts | 44 | - | €1,364 | +€1,364 | |
| Suppliers | 440/4 | - | €1,364 | +€1,364 | |
| Accrued charges and deferred income | 492/3 | - | €22,971 | +€22,971 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,426 | €8,792 | +€366 | +4.3% |
| Other operating charges | 640/8 | €2,038 | €2,488 | +€449 | +22.0% |
| Gross operating margin | 9900 | €33,815 | €37,500 | +€3,685 | +10.9% |
| Operating profit (loss) | 9901 | €23,351 | €26,221 | +€2,870 | +12.3% |
| Financial income | 75/76B | €22,465 | €29,694 | +€7,228 | +32.2% |
| Recurring financial income | 75 | €22,465 | €29,694 | +€7,228 | +32.2% |
| Financial charges | 65/66B | €64 | €23,044 | +€22,979 | +35821.5% |
| Recurring financial charges | 65 | €64 | €23,044 | +€22,979 | +35821.5% |
| Profit (loss) for the period before taxes | 9903 | €45,752 | €32,870 | -€12,881 | -28.2% |
| Profit (loss) for the period | 9904 | €45,752 | €32,870 | -€12,881 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,752 | €32,870 | -€12,881 | -28.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.