LITUS DEVELOPMENT: 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.
LITUS DEVELOPMENT
Largest movements
- Cash -€15,325
down €15,325 (-55.5%), from €27,597 to €12,272
mainly Net result for the year (-€13,468) and Trade debts (-€6,747)
- Profit (loss) carried forward -€13,468
down €13,468 (-1.8%), from €737,379 to €723,911
- Gross operating margin +€5,660
up €5,660 (+40.7%), from -€13,894 to -€8,233
- Financial charges -€2,541
down €2,541 (-33.4%), from €7,611 to €5,070
- Other operating charges -€984
down €984 (-85.6%), from €1,149 to €165
- Taxes +€362
no longer reported in 2025 (was -€362)
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 | €1,171,547 | €1,156,222 | -€15,325 | -1.3% |
| Fixed assets | 21/28 | €1,143,950 | €1,143,950 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,143,950 | €1,143,950 | = | 0.0% |
| Land and buildings | 22 | €1,143,950 | €1,143,950 | = | 0.0% |
| Current assets | 29/58 | €27,597 | €12,272 | -€15,325 | -55.5% |
| Cash at bank and in hand | 54/58 | €27,597 | €12,272 | -€15,325 | -55.5% |
| Total equity and liabilities | 10/49 | €1,171,547 | €1,156,222 | -€15,325 | -1.3% |
| Equity | 10/15 | €987,792 | €974,324 | -€13,468 | -1.4% |
| Contributions | 10/11 | €227,517 | €227,517 | = | 0.0% |
| Capital | 10 | €227,517 | €227,517 | = | 0.0% |
| Issued capital | 100 | €227,517 | €227,517 | = | 0.0% |
| Reserves | 13 | €22,896 | €22,896 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,752 | €22,752 | = | 0.0% |
| Legal reserve | 130 | €22,752 | €22,752 | = | 0.0% |
| Distributable reserves | 133 | €144 | €144 | = | 0.0% |
| Profit (loss) carried forward | 14 | €737,379 | €723,911 | -€13,468 | -1.8% |
| Amounts payable | 17/49 | €183,754 | €181,898 | -€1,857 | -1.0% |
| Amounts payable after more than one year | 17 | €151,826 | €159,286 | +€7,460 | +4.9% |
| Other amounts payable | 178/9 | €151,826 | €159,286 | +€7,460 | +4.9% |
| Amounts payable within one year | 42/48 | €24,468 | €17,721 | -€6,747 | -27.6% |
| Trade debts | 44 | €7,802 | €1,055 | -€6,747 | -86.5% |
| Suppliers | 440/4 | €7,802 | €1,055 | -€6,747 | -86.5% |
| Other amounts payable | 47/48 | €16,666 | €16,666 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,460 | €4,890 | -€2,570 | -34.5% |
| Other operating charges | 640/8 | €1,149 | €165 | -€984 | -85.6% |
| Gross operating margin | 9900 | -€13,894 | -€8,233 | +€5,660 | +40.7% |
| Operating profit (loss) | 9901 | -€15,042 | -€8,398 | +€6,644 | +44.2% |
| Financial charges | 65/66B | €7,611 | €5,070 | -€2,541 | -33.4% |
| Recurring financial charges | 65 | €7,611 | €5,070 | -€2,541 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,653 | -€13,468 | +€9,185 | +40.5% |
| Income taxes | 67/77 | -€362 | - | +€362 | |
| Profit (loss) for the period | 9904 | -€22,291 | -€13,468 | +€8,823 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,291 | -€13,468 | +€8,823 | +39.6% |
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 8 October 2026 via checked.be.