Littera: 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.
Littera
Largest movements
- Receivables within one year +€8,133
up €8,133 (+142.5%), from €5,708 to €13,841
of which Trade receivables: +€5,986
- Cash +€7,067
up €7,067 (+253.4%), from €2,789 to €9,855
mainly Net result for the year (+€11,918) and Tax, wage and social debts (+€4,203)
- Deferred charges and accrued income +€447
up €447 (+279.5%), from €160 to €606
- Reserves +€11,918
up €11,918 (+417.4%), from €2,855 to €14,772
- Tax, wage and social debts +€4,203
up €4,203 (+161.7%), from €2,600 to €6,803
- Trade debts -€475
down €475 (-52.6%), from €901 to €427
- Gross operating margin +€12,078
up €12,078 (+264.5%), from €4,567 to €16,646
- Taxes +€2,268
up €2,268 (+185.8%), from €1,221 to €3,489
- Other operating charges +€701
up €701 (+173.3%), from €404 to €1,105
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 | €11,356 | €27,002 | +€15,646 | +137.8% |
| Fixed assets | 21/28 | €2,700 | €2,700 | = | 0.0% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €8,656 | €24,302 | +€15,646 | +180.7% |
| Amounts receivable within one year | 40/41 | €5,708 | €13,841 | +€8,133 | +142.5% |
| Trade receivables | 40 | €415 | €6,401 | +€5,986 | +1442.3% |
| Other amounts receivable | 41 | €5,293 | €7,440 | +€2,147 | +40.6% |
| Cash at bank and in hand | 54/58 | €2,789 | €9,855 | +€7,067 | +253.4% |
| Deferred charges and accrued income | 490/1 | €160 | €606 | +€447 | +279.5% |
| Total equity and liabilities | 10/49 | €11,356 | €27,002 | +€15,646 | +137.8% |
| Equity | 10/15 | €7,855 | €19,772 | +€11,918 | +151.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €2,855 | €14,772 | +€11,918 | +417.4% |
| Distributable reserves | 133 | €2,855 | €14,772 | +€11,918 | +417.4% |
| Amounts payable | 17/49 | €3,501 | €7,230 | +€3,728 | +106.5% |
| Amounts payable within one year | 42/48 | €3,501 | €7,230 | +€3,728 | +106.5% |
| Trade debts | 44 | €901 | €427 | -€475 | -52.6% |
| Suppliers | 440/4 | €901 | €427 | -€475 | -52.6% |
| Taxes, remuneration and social security | 45 | €2,600 | €6,803 | +€4,203 | +161.7% |
| Taxes | 450/3 | €2,600 | €6,803 | +€4,203 | +161.7% |
| Other operating charges | 640/8 | €404 | €1,105 | +€701 | +173.3% |
| Gross operating margin | 9900 | €4,567 | €16,646 | +€12,078 | +264.5% |
| Operating profit (loss) | 9901 | €4,163 | €15,541 | +€11,378 | +273.3% |
| Financial income | 75/76B | €3 | €77 | +€74 | +2468.7% |
| Recurring financial income | 75 | €3 | €77 | +€74 | +2468.7% |
| Financial charges | 65/66B | €90 | €211 | +€121 | +134.1% |
| Recurring financial charges | 65 | €90 | €211 | +€121 | +134.1% |
| Profit (loss) for the period before taxes | 9903 | €4,076 | €15,406 | +€11,331 | +278.0% |
| Income taxes | 67/77 | €1,221 | €3,489 | +€2,268 | +185.8% |
| Profit (loss) for the period | 9904 | €2,855 | €11,918 | +€9,063 | +317.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,855 | €11,918 | +€9,063 | +317.4% |
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 7 October 2026 via checked.be.