CS LISA: 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.
CS LISA
Largest movements
- Cash -€34,659
down €34,659 (-55.8%), from €62,079 to €27,419
mainly Trade debts (-€36,232) and Stocks and contracts (-€3,550)
- Stocks and contracts +€3,550
up €3,550 (+9.3%), from €38,034 to €41,584
- Trade debts -€36,232
down €36,232 (-93.2%), from €38,873 to €2,641
- Profit (loss) carried forward +€3,367
up €3,367 (+14.6%), from €23,024 to €26,392
- Tax, wage and social debts +€1,581
new in 2025: €1,581
No income-statement line moved by more than 1% of the activity.
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 | €101,326 | €70,043 | -€31,284 | -30.9% |
| Current assets | 29/58 | €101,326 | €70,043 | -€31,284 | -30.9% |
| Stocks and contracts in progress | 3 | €38,034 | €41,584 | +€3,550 | +9.3% |
| Stocks | 30/36 | €38,034 | €41,584 | +€3,550 | +9.3% |
| Amounts receivable within one year | 40/41 | €903 | - | -€903 | |
| Other amounts receivable | 41 | €903 | - | -€903 | |
| Cash at bank and in hand | 54/58 | €62,079 | €27,419 | -€34,659 | -55.8% |
| Deferred charges and accrued income | 490/1 | €311 | €1,040 | +€729 | +234.6% |
| Total equity and liabilities | 10/49 | €101,326 | €70,043 | -€31,284 | -30.9% |
| Equity | 10/15 | €62,453 | €65,820 | +€3,367 | +5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,829 | €20,829 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,529 | €1,529 | = | 0.0% |
| Legal reserve | 130 | €1,529 | €1,529 | = | 0.0% |
| Distributable reserves | 133 | €19,300 | €19,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,024 | €26,392 | +€3,367 | +14.6% |
| Amounts payable | 17/49 | €38,873 | €4,222 | -€34,651 | -89.1% |
| Amounts payable within one year | 42/48 | €38,873 | €4,222 | -€34,651 | -89.1% |
| Trade debts | 44 | €38,873 | €2,641 | -€36,232 | -93.2% |
| Suppliers | 440/4 | €38,873 | €2,641 | -€36,232 | -93.2% |
| Taxes, remuneration and social security | 45 | - | €1,581 | +€1,581 | |
| Taxes | 450/3 | - | €1,581 | +€1,581 | |
| Turnover | 70 | €339,695 | €340,419 | +€724 | +0.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €337,486 | €336,727 | -€759 | -0.2% |
| Other operating charges | 640/8 | €387 | €816 | +€428 | +110.6% |
| Gross operating margin | 9900 | €2,208 | €3,692 | +€1,483 | +67.2% |
| Operating profit (loss) | 9901 | €1,821 | €2,876 | +€1,055 | +57.9% |
| Financial charges | 65/66B | €137 | €134 | -€3 | -2.2% |
| Recurring financial charges | 65 | €137 | €134 | -€3 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €1,684 | €2,742 | +€1,058 | +62.8% |
| Income taxes | 67/77 | €1,637 | -€626 | -€2,263 | |
| Profit (loss) for the period | 9904 | €47 | €3,367 | +€3,320 | +7073.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47 | €3,367 | +€3,320 | +7073.9% |
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.