LITUUS: 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.
LITUUS
Largest movements
- Tangible fixed assets -€201,403
down €201,403 (-100%), from €201,403 to €0
- Receivables within one year +€37,472
up €37,472 (+9,548%), from €392 to €37,865
- Cash +€19,315
up €19,315 (+273,977%), from €7 to €19,322
mainly Investment in fixed assets (net) (+€201,403) and Net result for the year (+€30,997)
- Debts after one year -€156,194
down €156,194 (-100%), from €156,194 to €0
- Profit (loss) carried forward +€30,997
up €30,997 (+17.1%), from -€181,692 to -€150,694
- Current portion of long-term debt -€8,513
down €8,513 (-100%), from €8,513 to €0
- Other debts -€8,028
down €8,028 (-100%), from €8,028 to €0
- Gross operating margin +€19,038
up €19,038 (+133%), from €14,355 to €33,393
- Depreciation -€6,801
down €6,801 (-100%), from €6,801 to €0
- Financial income +€1,369
new in 2025: €1,369
- Financial charges +€1,270
up €1,270 (+53.6%), from €2,368 to €3,639
- Other operating charges -€1,110
down €1,110 (-89.9%), from €1,235 to €125
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 | €201,803 | €58,556 | -€143,247 | -71.0% |
| Fixed assets | 21/28 | €201,403 | €0 | -€201,403 | -100% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €201,403 | €0 | -€201,403 | -100% |
| Land and buildings | 22 | €201,403 | €0 | -€201,403 | -100% |
| Current assets | 29/58 | €400 | €58,556 | +€58,156 | +14,557% |
| Amounts receivable within one year | 40/41 | €392 | €37,865 | +€37,472 | +9,548% |
| Other amounts receivable | 41 | €392 | €37,865 | +€37,472 | +9,548% |
| Cash at bank and in hand | 54/58 | €7 | €19,322 | +€19,315 | +273,977% |
| Deferred charges and accrued income | 490/1 | - | €1,369 | +€1,369 | |
| Total equity and liabilities | 10/49 | €201,803 | €58,556 | -€143,247 | -71.0% |
| Equity | 10/15 | €27,558 | €58,556 | +€30,997 | +112% |
| Contributions | 10/11 | €209,250 | €209,250 | = | 0.0% |
| Capital | 10 | €209,250 | €209,250 | = | 0.0% |
| Issued capital | 100 | €209,250 | €209,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181,692 | -€150,694 | +€30,997 | +17.1% |
| Amounts payable | 17/49 | €174,244 | €0 | -€174,244 | -100% |
| Amounts payable after more than one year | 17 | €156,194 | €0 | -€156,194 | -100% |
| Financial debts | 170/4 | €156,194 | €0 | -€156,194 | -100% |
| Amounts payable within one year | 42/48 | €18,050 | €0 | -€18,050 | -100% |
| Current portion of amounts payable after more than one year | 42 | €8,513 | €0 | -€8,513 | -100% |
| Trade debts | 44 | €1,510 | €0 | -€1,510 | -100% |
| Suppliers | 440/4 | €1,510 | €0 | -€1,510 | -100% |
| Other amounts payable | 47/48 | €8,028 | €0 | -€8,028 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,801 | €0 | -€6,801 | -100% |
| Other operating charges | 640/8 | €1,235 | €125 | -€1,110 | -89.9% |
| Non-recurring operating charges | 66A | €8,213 | - | -€8,213 | |
| Gross operating margin | 9900 | €14,355 | €33,393 | +€19,038 | +133% |
| Operating profit (loss) | 9901 | -€1,895 | €33,268 | +€35,162 | |
| Financial income | 75/76B | - | €1,369 | +€1,369 | |
| Recurring financial income | 75 | - | €1,369 | +€1,369 | |
| Financial charges | 65/66B | €2,368 | €3,639 | +€1,270 | +53.6% |
| Recurring financial charges | 65 | €2,368 | €3,639 | +€1,270 | +53.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,263 | €30,997 | +€35,260 | |
| Profit (loss) for the period | 9904 | -€4,263 | €30,997 | +€35,260 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,263 | €30,997 | +€35,260 |
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 18 October 2026 via checked.be.