VAN LITHAUT, SOHIER & CO: what changed
What changed
VAN LITHAUT, SOHIER & CO
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€6,688
2024 · €21,807-€15,119
Equity
€71,426
2024 · €132,738-€61,312
Cash
€32,417
2024 · €18,384+€14,033
Balance sheet total
€653,430
2024 · €679,228-€25,798
Largest movements
Assets
- Tangible fixed assets -€29,081
down €29,081 (-6.6%), from €441,565 to €412,484
of which Furniture and vehicles: -€14,922
- Current investments -€14,543
down €14,543 (-55.8%), from €26,061 to €11,518
- Cash +€14,033
up €14,033 (+76.3%), from €18,384 to €32,417
mainly Depreciation (+€52,385) and Other debts (+€49,040)
- Receivables within one year +€8,754
up €8,754 (+6.7%), from €130,289 to €139,043
of which Trade receivables: +€9,422
Equity and liabilities
- Reserves -€61,700
down €61,700 (-50.1%), from €123,055 to €61,355
of which Distributable reserves: -€61,700
- Other debts +€49,040
up €49,040 (+233%), from €21,079 to €70,119
- Debts after one year -€47,340
down €47,340 (-19.0%), from €248,993 to €201,653
- Tax, wage and social debts +€19,302
up €19,302 (+37.6%), from €51,282 to €70,584
of which Remuneration and social security: +€11,662
- Trade debts +€13,498
up €13,498 (+113%), from €11,895 to €25,393
Income statement
- Staff costs +€65,981
up €65,981 (+43.1%), from €152,967 to €218,948
- Gross operating margin +€30,630
up €30,630 (+11.5%), from €265,245 to €295,875
- Taxes -€17,128
down €17,128 (-98.9%), from €17,318 to €190
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€21,807
Gross operating margin
+€30,630
Staff costs
-€65,981
Depreciation
+€1,993
Write-downs
+€440
Other operating charges
-€125
Other operating items
-€217
Financial income
+€9
Financial charges
+€1,004
Taxes
+€17,128
Result 2025
€6,688
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€130,364
Investment
-€2,005
Financing
-€114,326
Cash 2024
€18,384
From operations (derived)
+€130,364
Net result for the year
+€6,688
Depreciation
+€52,385
Receivables within one year
-€8,754
Deferred charges and accrued income
-€1,795
Trade debts
+€13,498
Tax, wage and social debts
+€19,302
Other debts
+€49,040
Investment (derived)
-€2,005
Investment in fixed assets (net)
-€16,548
Current investments
+€14,543
Financing
-€114,326
Debts after one year
-€47,340
Current portion of long-term debt
+€1,014
Contributions, distributions and other
-€68,000
Cash 2025
€32,417
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €679,228 | €653,430 | -€25,798 | -3.8% |
| Fixed assets | 21/28 | €502,367 | €466,530 | -€35,837 | -7.1% |
| Intangible fixed assets | 21 | €60,802 | €54,046 | -€6,756 | -11.1% |
| Tangible fixed assets | 22/27 | €441,565 | €412,484 | -€29,081 | -6.6% |
| Land and buildings | 22 | €335,788 | €332,254 | -€3,534 | -1.1% |
| Furniture and vehicles | 24 | €47,234 | €32,312 | -€14,922 | -31.6% |
| Other tangible fixed assets | 26 | €58,543 | €47,918 | -€10,625 | -18.1% |
| Current assets | 29/58 | €176,861 | €186,900 | +€10,039 | +5.7% |
| Amounts receivable within one year | 40/41 | €130,289 | €139,043 | +€8,754 | +6.7% |
| Trade receivables | 40 | €129,063 | €138,485 | +€9,422 | +7.3% |
| Other amounts receivable | 41 | €1,226 | €558 | -€668 | -54.5% |
| Current investments | 50/53 | €26,061 | €11,518 | -€14,543 | -55.8% |
| Cash at bank and in hand | 54/58 | €18,384 | €32,417 | +€14,033 | +76.3% |
| Deferred charges and accrued income | 490/1 | €2,127 | €3,922 | +€1,795 | +84.4% |
| Total equity and liabilities | 10/49 | €679,228 | €653,430 | -€25,798 | -3.8% |
| Equity | 10/15 | €132,738 | €71,426 | -€61,312 | -46.2% |
| Contributions | 10/11 | €9,960 | €9,960 | = | 0.0% |
| Reserves | 13 | €123,055 | €61,355 | -€61,700 | -50.1% |
| Tax-exempt reserves | 132 | €1,055 | €1,055 | = | 0.0% |
| Distributable reserves | 133 | €122,000 | €60,300 | -€61,700 | -50.6% |
| Profit (loss) carried forward | 14 | -€277 | €111 | +€388 | |
| Provisions and deferred taxes | 16 | €164,997 | €164,997 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €164,997 | €164,997 | = | 0.0% |
| Pensions and similar obligations | 160 | €164,997 | €164,997 | = | 0.0% |
| Amounts payable | 17/49 | €381,493 | €417,007 | +€35,514 | +9.3% |
| Amounts payable after more than one year | 17 | €248,993 | €201,653 | -€47,340 | -19.0% |
| Financial debts | 170/4 | €248,993 | €201,653 | -€47,340 | -19.0% |
| Amounts payable within one year | 42/48 | €132,500 | €215,354 | +€82,854 | +62.5% |
| Current portion of amounts payable after more than one year | 42 | €48,244 | €49,258 | +€1,014 | +2.1% |
| Trade debts | 44 | €11,895 | €25,393 | +€13,498 | +113% |
| Suppliers | 440/4 | €11,895 | €25,393 | +€13,498 | +113% |
| Taxes, remuneration and social security | 45 | €51,282 | €70,584 | +€19,302 | +37.6% |
| Taxes | 450/3 | €30,713 | €38,353 | +€7,640 | +24.9% |
| Remuneration and social security | 454/9 | €20,569 | €32,231 | +€11,662 | +56.7% |
| Other amounts payable | 47/48 | €21,079 | €70,119 | +€49,040 | +233% |
| Remuneration, social security and pensions | 62 | €152,967 | €218,948 | +€65,981 | +43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,378 | €52,385 | -€1,993 | -3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,690 | -€2,130 | -€440 | -26.0% |
| Other operating charges | 640/8 | €13,390 | €13,515 | +€125 | +0.9% |
| Non-recurring operating charges | 66A | €114 | €331 | +€217 | +190% |
| Gross operating margin | 9900 | €265,245 | €295,875 | +€30,630 | +11.5% |
| Operating profit (loss) | 9901 | €46,086 | €12,826 | -€33,260 | -72.2% |
| Financial income | 75/76B | €287 | €296 | +€9 | +3.1% |
| Recurring financial income | 75 | €287 | €296 | +€9 | +3.1% |
| Financial charges | 65/66B | €7,248 | €6,244 | -€1,004 | -13.9% |
| Recurring financial charges | 65 | €7,248 | €6,244 | -€1,004 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €39,125 | €6,878 | -€32,247 | -82.4% |
| Income taxes | 67/77 | €17,318 | €190 | -€17,128 | -98.9% |
| Profit (loss) for the period | 9904 | €21,807 | €6,688 | -€15,119 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,807 | €6,688 | -€15,119 | -69.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.