Litse Baessens: 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.
Litse Baessens
Largest movements
- Receivables within one year +€71,313
up €71,313 (+335%), from €21,262 to €92,575
of which Other amounts receivable: +€70,400
- Current investments -€42,000
down €42,000 (-73.0%), from €57,564 to €15,564
- Cash +€26,090
up €26,090 (+187%), from €13,974 to €40,063
mainly Current investments (+€42,000) and Net result for the year (+€40,733)
- Tangible fixed assets -€3,905
down €3,905 (-91.2%), from €4,279 to €374
- Deferred charges and accrued income -€2,172
down €2,172 (-68.1%), from €3,190 to €1,018
- Reserves +€40,733
up €40,733 (+46.0%), from €88,536 to €129,270
- Accrued charges and deferred income +€6,600
up €6,600 (+220%), from €3,000 to €9,600
- Tax, wage and social debts +€5,076
up €5,076 (+870%), from €583 to €5,660
- Debts after one year -€2,434
no longer reported in 2026 (was €2,434)
- Taxes +€5,398
up €5,398 (+51.0%), from €10,583 to €15,981
- Financial income +€3,679
up €3,679 (+1,963%), from €187 to €3,867
- Gross operating margin +€3,121
up €3,121 (+5.8%), from €54,036 to €57,156
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,268 | €149,594 | +€49,326 | +49.2% |
| Fixed assets | 21/28 | €4,279 | €374 | -€3,905 | -91.2% |
| Tangible fixed assets | 22/27 | €4,279 | €374 | -€3,905 | -91.2% |
| Leasing and similar rights | 25 | €4,279 | €374 | -€3,905 | -91.2% |
| Current assets | 29/58 | €95,989 | €149,220 | +€53,231 | +55.5% |
| Amounts receivable within one year | 40/41 | €21,262 | €92,575 | +€71,313 | +335% |
| Trade receivables | 40 | €15,894 | €16,807 | +€913 | +5.7% |
| Other amounts receivable | 41 | €5,368 | €75,768 | +€70,400 | +1,311% |
| Current investments | 50/53 | €57,564 | €15,564 | -€42,000 | -73.0% |
| Cash at bank and in hand | 54/58 | €13,974 | €40,063 | +€26,090 | +187% |
| Deferred charges and accrued income | 490/1 | €3,190 | €1,018 | -€2,172 | -68.1% |
| Total equity and liabilities | 10/49 | €100,268 | €149,594 | +€49,326 | +49.2% |
| Equity | 10/15 | €90,536 | €131,270 | +€40,733 | +45.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €88,536 | €129,270 | +€40,733 | +46.0% |
| Distributable reserves | 133 | €88,536 | €129,270 | +€40,733 | +46.0% |
| Amounts payable | 17/49 | €9,732 | €18,325 | +€8,593 | +88.3% |
| Amounts payable after more than one year | 17 | €2,434 | - | -€2,434 | |
| Financial debts | 170/4 | €2,434 | - | -€2,434 | |
| Amounts payable within one year | 42/48 | €4,298 | €8,725 | +€4,427 | +103% |
| Current portion of amounts payable after more than one year | 42 | €3,215 | €2,434 | -€781 | -24.3% |
| Trade debts | 44 | €500 | €631 | +€131 | +26.2% |
| Suppliers | 440/4 | €500 | €631 | +€131 | +26.2% |
| Taxes, remuneration and social security | 45 | €583 | €5,660 | +€5,076 | +870% |
| Taxes | 450/3 | €583 | €5,660 | +€5,076 | +870% |
| Accrued charges and deferred income | 492/3 | €3,000 | €9,600 | +€6,600 | +220% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,905 | €3,905 | = | 0.0% |
| Other operating charges | 640/8 | - | €172 | +€172 | |
| Gross operating margin | 9900 | €54,036 | €57,156 | +€3,121 | +5.8% |
| Operating profit (loss) | 9901 | €50,131 | €53,079 | +€2,949 | +5.9% |
| Financial income | 75/76B | €187 | €3,867 | +€3,679 | +1,963% |
| Recurring financial income | 75 | €187 | €3,867 | +€3,679 | +1,963% |
| Financial charges | 65/66B | €146 | €232 | +€86 | +59.0% |
| Recurring financial charges | 65 | €146 | €232 | +€86 | +59.0% |
| Profit (loss) for the period before taxes | 9903 | €50,173 | €56,714 | +€6,542 | +13.0% |
| Income taxes | 67/77 | €10,583 | €15,981 | +€5,398 | +51.0% |
| Profit (loss) for the period | 9904 | €39,589 | €40,733 | +€1,144 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,589 | €40,733 | +€1,144 | +2.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.