Litrade: 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.
Litrade
Largest movements
- Tangible fixed assets +€5,393
up €5,393 (+25.5%), from €21,167 to €26,560
of which Plant, machinery and equipment: +€8,185
- Cash -€3,000
down €3,000 (-20.1%), from €14,937 to €11,937
mainly Contributions, distributions and other (-€25,000) and Investment in fixed assets (net) (-€11,585)
- Receivables within one year -€1,557
down €1,557 (-3.2%), from €49,241 to €47,683
of which Other amounts receivable: -€11,379
- Profit (loss) carried forward -€40,422
no longer reported in 2025 (was €40,422)
- Reserves +€15,509
up €15,509 (+833.8%), from €1,860 to €17,369
of which Distributable reserves: +€15,509
- Other debts +€8,505
new in 2025: €8,505
- Tax, wage and social debts +€7,596
up €7,596 (+74.0%), from €10,268 to €17,863
of which Taxes: +€6,884
- Debts after one year +€4,238
new in 2025: €4,238
- Gross operating margin -€15,721
down €15,721 (-52.1%), from €30,175 to €14,455
- Taxes -€5,052
down €5,052 (-56.4%), from €8,963 to €3,911
- Depreciation +€2,846
up €2,846 (+85.1%), from €3,346 to €6,193
- Financial charges +€1,978
up €1,978 (+553.1%), from €358 to €2,335
- Other operating charges +€670
up €670 (+52.7%), from €1,271 to €1,941
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 | €89,331 | €89,423 | +€93 | +0.1% |
| Fixed assets | 21/28 | €21,167 | €26,560 | +€5,393 | +25.5% |
| Tangible fixed assets | 22/27 | €21,167 | €26,560 | +€5,393 | +25.5% |
| Plant, machinery and equipment | 23 | €2,545 | €10,729 | +€8,185 | +321.6% |
| Furniture and vehicles | 24 | €6,160 | €4,231 | -€1,928 | -31.3% |
| Other tangible fixed assets | 26 | €12,463 | €11,599 | -€864 | -6.9% |
| Current assets | 29/58 | €68,163 | €62,863 | -€5,300 | -7.8% |
| Amounts receivable within one year | 40/41 | €49,241 | €47,683 | -€1,557 | -3.2% |
| Trade receivables | 40 | €36,822 | €46,643 | +€9,821 | +26.7% |
| Other amounts receivable | 41 | €12,419 | €1,040 | -€11,379 | -91.6% |
| Cash at bank and in hand | 54/58 | €14,937 | €11,937 | -€3,000 | -20.1% |
| Deferred charges and accrued income | 490/1 | €3,986 | €3,243 | -€743 | -18.6% |
| Total equity and liabilities | 10/49 | €89,331 | €89,423 | +€93 | +0.1% |
| Equity | 10/15 | €60,882 | €35,969 | -€24,913 | -40.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €17,369 | +€15,509 | +833.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €15,509 | +€15,509 | |
| Profit (loss) carried forward | 14 | €40,422 | - | -€40,422 | |
| Amounts payable | 17/49 | €28,449 | €53,455 | +€25,006 | +87.9% |
| Amounts payable after more than one year | 17 | - | €4,238 | +€4,238 | |
| Financial debts | 170/4 | - | €4,238 | +€4,238 | |
| Amounts payable within one year | 42/48 | €27,178 | €47,526 | +€20,348 | +74.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,752 | +€3,752 | |
| Trade debts | 44 | €16,910 | €17,406 | +€496 | +2.9% |
| Suppliers | 440/4 | €16,910 | €17,406 | +€496 | +2.9% |
| Taxes, remuneration and social security | 45 | €10,268 | €17,863 | +€7,596 | +74.0% |
| Taxes | 450/3 | €7,892 | €14,776 | +€6,884 | +87.2% |
| Remuneration and social security | 454/9 | €2,376 | €3,088 | +€712 | +30.0% |
| Other amounts payable | 47/48 | - | €8,505 | +€8,505 | |
| Accrued charges and deferred income | 492/3 | €1,271 | €1,691 | +€420 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,346 | €6,193 | +€2,846 | +85.1% |
| Other operating charges | 640/8 | €1,271 | €1,941 | +€670 | +52.7% |
| Gross operating margin | 9900 | €30,175 | €14,455 | -€15,721 | -52.1% |
| Operating profit (loss) | 9901 | €25,558 | €6,321 | -€19,237 | -75.3% |
| Financial income | 75/76B | €421 | €12 | -€409 | -97.2% |
| Recurring financial income | 75 | €421 | €12 | -€409 | -97.2% |
| Financial charges | 65/66B | €358 | €2,335 | +€1,978 | +553.1% |
| Recurring financial charges | 65 | €358 | €2,335 | +€1,978 | +553.1% |
| Profit (loss) for the period before taxes | 9903 | €25,622 | €3,998 | -€21,624 | -84.4% |
| Income taxes | 67/77 | €8,963 | €3,911 | -€5,052 | -56.4% |
| Profit (loss) for the period | 9904 | €16,658 | €87 | -€16,572 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,658 | €87 | -€16,572 | -99.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.