LITSI ART: 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.
LITSI ART
Largest movements
- Current investments +€215,000
up €215,000 (+172%), from €125,000 to €340,000
- Receivables within one year -€21,013
down €21,013 (-74.5%), from €28,213 to €7,200
of which Other amounts receivable: -€11,615
- Stocks and contracts +€17,239
up €17,239 (+16.7%), from €103,479 to €120,718
- Tangible fixed assets +€8,243
up €8,243 (+101%), from €8,129 to €16,372
of which Other tangible fixed assets: +€7,052
- Reserves +€205,483
up €205,483 (+71.3%), from €288,077 to €493,560
- Trade debts +€8,471
up €8,471 (+133%), from €6,378 to €14,849
- Gross operating margin +€105,161
up €105,161 (+63.2%), from €166,463 to €271,624
- Taxes +€28,782
up €28,782 (+74.8%), from €38,482 to €67,263
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 | €319,755 | €539,137 | +€219,382 | +68.6% |
| Fixed assets | 21/28 | €8,189 | €16,432 | +€8,243 | +101% |
| Tangible fixed assets | 22/27 | €8,129 | €16,372 | +€8,243 | +101% |
| Furniture and vehicles | 24 | €759 | €1,950 | +€1,191 | +157% |
| Other tangible fixed assets | 26 | €7,369 | €14,421 | +€7,052 | +95.7% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €311,566 | €522,705 | +€211,139 | +67.8% |
| Stocks and contracts in progress | 3 | €103,479 | €120,718 | +€17,239 | +16.7% |
| Stocks | 30/36 | €103,479 | €120,718 | +€17,239 | +16.7% |
| Amounts receivable within one year | 40/41 | €28,213 | €7,200 | -€21,013 | -74.5% |
| Trade receivables | 40 | €16,598 | €7,200 | -€9,398 | -56.6% |
| Other amounts receivable | 41 | €11,615 | €0 | -€11,615 | -100% |
| Current investments | 50/53 | €125,000 | €340,000 | +€215,000 | +172% |
| Cash at bank and in hand | 54/58 | €54,874 | €54,474 | -€400 | -0.7% |
| Deferred charges and accrued income | 490/1 | €0 | €312 | +€312 | |
| Total equity and liabilities | 10/49 | €319,755 | €539,137 | +€219,382 | +68.6% |
| Equity | 10/15 | €289,077 | €494,560 | +€205,483 | +71.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €288,077 | €493,560 | +€205,483 | +71.3% |
| Distributable reserves | 133 | €288,077 | €493,560 | +€205,483 | +71.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €30,677 | €44,576 | +€13,899 | +45.3% |
| Amounts payable within one year | 42/48 | €30,280 | €43,455 | +€13,175 | +43.5% |
| Trade debts | 44 | €6,378 | €14,849 | +€8,471 | +133% |
| Suppliers | 440/4 | €6,378 | €14,849 | +€8,471 | +133% |
| Taxes, remuneration and social security | 45 | €23,902 | €26,379 | +€2,477 | +10.4% |
| Taxes | 450/3 | €21,223 | €26,379 | +€5,156 | +24.3% |
| Remuneration and social security | 454/9 | €2,679 | €0 | -€2,679 | -100% |
| Other amounts payable | 47/48 | €0 | €2,228 | +€2,228 | |
| Accrued charges and deferred income | 492/3 | €398 | €1,121 | +€723 | +182% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,437 | €2,963 | +€1,526 | +106% |
| Other operating charges | 640/8 | €386 | €387 | +€1 | +0.4% |
| Gross operating margin | 9900 | €166,463 | €271,624 | +€105,161 | +63.2% |
| Operating profit (loss) | 9901 | €164,640 | €268,274 | +€103,634 | +62.9% |
| Financial income | 75/76B | €3,641 | €4,943 | +€1,302 | +35.7% |
| Recurring financial income | 75 | €3,641 | €4,943 | +€1,302 | +35.7% |
| Financial charges | 65/66B | €471 | €469 | -€2 | -0.4% |
| Recurring financial charges | 65 | €471 | €469 | -€2 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €167,810 | €272,747 | +€104,937 | +62.5% |
| Income taxes | 67/77 | €38,482 | €67,263 | +€28,782 | +74.8% |
| Profit (loss) for the period | 9904 | €129,328 | €205,483 | +€76,155 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €129,328 | €205,483 | +€76,155 | +58.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.