Litypic: 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.
Litypic
Largest movements
- Cash -€86,197
down €86,197 (-53.6%), from €160,797 to €74,600
mainly Contributions, distributions and other (-€204,149) and Investment in fixed assets (net) (-€3,028)
- Receivables within one year -€53,152
down €53,152 (-69.5%), from €76,479 to €23,327
of which Trade receivables: -€28,532
- Tangible fixed assets -€26,948
down €26,948 (-22.8%), from €118,118 to €91,170
- Reserves -€171,737
down €171,737 (-34.2%), from €501,834 to €330,096
- Tax, wage and social debts +€8,470
up €8,470 (+96.8%), from €8,746 to €17,215
of which Taxes: +€8,455
- Taxes +€8,894
up €8,894 (+73.0%), from €12,179 to €21,074
- Financial income +€3,261
up €3,261 (+119.4%), from €2,731 to €5,991
- Gross operating margin +€2,448
up €2,448 (+3.1%), from €77,995 to €80,443
- Depreciation -€1,327
down €1,327 (-4.2%), from €31,303 to €29,975
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 | €523,606 | €358,204 | -€165,402 | -31.6% |
| Fixed assets | 21/28 | €118,118 | €91,170 | -€26,948 | -22.8% |
| Tangible fixed assets | 22/27 | €118,118 | €91,170 | -€26,948 | -22.8% |
| Land and buildings | 22 | €82,441 | €69,351 | -€13,090 | -15.9% |
| Plant, machinery and equipment | 23 | €5,318 | €3,545 | -€1,773 | -33.3% |
| Furniture and vehicles | 24 | €30,360 | €18,274 | -€12,086 | -39.8% |
| Current assets | 29/58 | €405,488 | €267,033 | -€138,455 | -34.1% |
| Amounts receivable after more than one year | 29 | €165,000 | €165,000 | = | 0.0% |
| Other amounts receivable | 291 | €165,000 | €165,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €76,479 | €23,327 | -€53,152 | -69.5% |
| Trade receivables | 40 | €46,884 | €18,352 | -€28,532 | -60.9% |
| Other amounts receivable | 41 | €29,595 | €4,975 | -€24,621 | -83.2% |
| Cash at bank and in hand | 54/58 | €160,797 | €74,600 | -€86,197 | -53.6% |
| Deferred charges and accrued income | 490/1 | €3,212 | €4,106 | +€894 | +27.8% |
| Total equity and liabilities | 10/49 | €523,606 | €358,204 | -€165,402 | -31.6% |
| Equity | 10/15 | €508,034 | €336,296 | -€171,737 | -33.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €501,834 | €330,096 | -€171,737 | -34.2% |
| Distributable reserves | 133 | €501,834 | €330,096 | -€171,737 | -34.2% |
| Amounts payable | 17/49 | €15,573 | €21,908 | +€6,335 | +40.7% |
| Amounts payable within one year | 42/48 | €14,118 | €20,641 | +€6,523 | +46.2% |
| Trade debts | 44 | €5,372 | €3,425 | -€1,947 | -36.2% |
| Suppliers | 440/4 | €5,372 | €3,425 | -€1,947 | -36.2% |
| Taxes, remuneration and social security | 45 | €8,746 | €17,215 | +€8,470 | +96.8% |
| Taxes | 450/3 | €6,264 | €14,720 | +€8,455 | +135.0% |
| Remuneration and social security | 454/9 | €2,481 | €2,496 | +€15 | +0.6% |
| Accrued charges and deferred income | 492/3 | €1,454 | €1,267 | -€187 | -12.9% |
| Non-recurring operating income | 76A | €2,094 | €6,429 | +€4,336 | +207.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,303 | €29,975 | -€1,327 | -4.2% |
| Other operating charges | 640/8 | €2,439 | €2,585 | +€146 | +6.0% |
| Gross operating margin | 9900 | €77,995 | €80,443 | +€2,448 | +3.1% |
| Operating profit (loss) | 9901 | €44,253 | €47,883 | +€3,630 | +8.2% |
| Financial income | 75/76B | €2,731 | €5,991 | +€3,261 | +119.4% |
| Recurring financial income | 75 | €2,731 | €5,991 | +€3,261 | +119.4% |
| Financial charges | 65/66B | €249 | €390 | +€141 | +56.6% |
| Recurring financial charges | 65 | €249 | €390 | +€141 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €46,735 | €53,485 | +€6,750 | +14.4% |
| Income taxes | 67/77 | €12,179 | €21,074 | +€8,894 | +73.0% |
| Profit (loss) for the period | 9904 | €34,556 | €32,411 | -€2,145 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,556 | €32,411 | -€2,145 | -6.2% |
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 4 October 2026 via checked.be.