Litteras: 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.
Litteras
Largest movements
- Financial fixed assets -€600,000
down €600,000 (-27.9%), from €2.2m to €1.6m
- Receivables within one year +€592,025
up €592,025 (+31.1%), from €1.9m to €2.5m
of which Other amounts receivable: +€591,440
- Cash +€66,884
up €66,884 (+218%), from €30,637 to €97,520
mainly Investment in fixed assets (net) (+€600,000) and Net result for the year (+€44,587)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€111,740
up €111,740, from -€17,661 to €94,079
- Taxes +€20,084
up €20,084 (+1,124%), from €1,786 to €21,870
- Financial income -€9,834
down €9,834 (-98.8%), from €9,958 to €124
- Other operating charges +€1,321
up €1,321 (+78.2%), from €1,688 to €3,009
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 | €4,616,522 | €4,650,843 | +€34,321 | +0.7% |
| Fixed assets | 21/28 | €2,183,150 | €1,559,708 | -€623,442 | -28.6% |
| Tangible fixed assets | 22/27 | €33,150 | €9,708 | -€23,442 | -70.7% |
| Furniture and vehicles | 24 | €3,109 | €9,708 | +€6,599 | +212% |
| Leasing and similar rights | 25 | €30,041 | €0 | -€30,041 | -100% |
| Financial fixed assets | 28 | €2,150,000 | €1,550,000 | -€600,000 | -27.9% |
| Current assets | 29/58 | €2,433,372 | €3,091,135 | +€657,763 | +27.0% |
| Amounts receivable within one year | 40/41 | €1,903,913 | €2,495,938 | +€592,025 | +31.1% |
| Trade receivables | 40 | €14,351 | €14,935 | +€584 | +4.1% |
| Other amounts receivable | 41 | €1,889,562 | €2,481,002 | +€591,440 | +31.3% |
| Current investments | 50/53 | €497,339 | €497,339 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,637 | €97,520 | +€66,884 | +218% |
| Deferred charges and accrued income | 490/1 | €1,484 | €339 | -€1,145 | -77.2% |
| Total equity and liabilities | 10/49 | €4,616,522 | €4,650,843 | +€34,321 | +0.7% |
| Equity | 10/15 | €4,575,194 | €4,619,780 | +€44,587 | +1.0% |
| Contributions | 10/11 | €2,525,000 | €2,525,000 | = | 0.0% |
| Reserves | 13 | €2,049,000 | €2,093,000 | +€44,000 | +2.1% |
| Non-distributable reserves | 130/1 | €150,000 | €0 | -€150,000 | -100% |
| Reserves not available under the articles | 1311 | €150,000 | €0 | -€150,000 | -100% |
| Distributable reserves | 133 | €1,899,000 | €2,093,000 | +€194,000 | +10.2% |
| Profit (loss) carried forward | 14 | €1,194 | €1,780 | +€587 | +49.2% |
| Amounts payable | 17/49 | €41,329 | €31,063 | -€10,266 | -24.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €37,136 | €30,063 | -€7,073 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €28,536 | €0 | -€28,536 | -100% |
| Trade debts | 44 | €654 | €1,993 | +€1,339 | +205% |
| Suppliers | 440/4 | €654 | €1,993 | +€1,339 | +205% |
| Taxes, remuneration and social security | 45 | €7,946 | €28,070 | +€20,124 | +253% |
| Taxes | 450/3 | €7,946 | €28,070 | +€20,124 | +253% |
| Accrued charges and deferred income | 492/3 | €4,192 | €1,000 | -€3,192 | -76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,442 | €23,442 | = | 0.0% |
| Other operating charges | 640/8 | €1,688 | €3,009 | +€1,321 | +78.2% |
| Gross operating margin | 9900 | -€17,661 | €94,079 | +€111,740 | |
| Operating profit (loss) | 9901 | -€42,792 | €67,628 | +€110,419 | |
| Financial income | 75/76B | €9,958 | €124 | -€9,834 | -98.8% |
| Recurring financial income | 75 | €9,958 | €124 | -€9,834 | -98.8% |
| Financial charges | 65/66B | €1,552 | €1,294 | -€258 | -16.6% |
| Recurring financial charges | 65 | €1,552 | €1,294 | -€258 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€34,386 | €66,457 | +€100,843 | |
| Income taxes | 67/77 | €1,786 | €21,870 | +€20,084 | +1,124% |
| Profit (loss) for the period | 9904 | -€36,172 | €44,587 | +€80,759 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,172 | €44,587 | +€80,759 |
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 27 October 2026 via checked.be.