DR. LISSENS MARK: 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.
DR. LISSENS MARK
Largest movements
- Receivables within one year +€47,159
up €47,159 (+34.1%), from €138,477 to €185,636
of which Trade receivables: +€33,479
- Tangible fixed assets -€21,250
down €21,250 (-13.7%), from €155,182 to €133,933
of which Furniture and vehicles: -€13,095
- Cash +€11,364
up €11,364 (+12.3%), from €92,541 to €103,905
mainly Net result for the year (+€71,086) and Other debts (+€39,663)
- Other debts +€39,663
new in 2025: €39,663
- Reserves +€31,423
up €31,423 (+14.1%), from €223,606 to €255,029
- Debts after one year -€26,255
down €26,255 (-29.0%), from €90,474 to €64,218
- Tax, wage and social debts -€6,931
down €6,931 (-21.6%), from €32,100 to €25,169
of which Taxes: -€7,715
- Gross operating margin +€49,643
up €49,643 (+54.0%), from €91,926 to €141,569
- Taxes +€16,073
up €16,073 (+81.6%), from €19,691 to €35,764
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 | €387,349 | €424,622 | +€37,273 | +9.6% |
| Fixed assets | 21/28 | €155,182 | €133,933 | -€21,250 | -13.7% |
| Tangible fixed assets | 22/27 | €155,182 | €133,933 | -€21,250 | -13.7% |
| Land and buildings | 22 | €120,876 | €112,721 | -€8,155 | -6.7% |
| Furniture and vehicles | 24 | €34,306 | €21,211 | -€13,095 | -38.2% |
| Current assets | 29/58 | €232,167 | €290,690 | +€58,523 | +25.2% |
| Amounts receivable within one year | 40/41 | €138,477 | €185,636 | +€47,159 | +34.1% |
| Trade receivables | 40 | €108,753 | €142,232 | +€33,479 | +30.8% |
| Other amounts receivable | 41 | €29,725 | €43,404 | +€13,679 | +46.0% |
| Cash at bank and in hand | 54/58 | €92,541 | €103,905 | +€11,364 | +12.3% |
| Deferred charges and accrued income | 490/1 | €1,149 | €1,149 | = | 0.0% |
| Total equity and liabilities | 10/49 | €387,349 | €424,622 | +€37,273 | +9.6% |
| Equity | 10/15 | €236,006 | €267,429 | +€31,423 | +13.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €223,606 | €255,029 | +€31,423 | +14.1% |
| Distributable reserves | 133 | €223,606 | €255,029 | +€31,423 | +14.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €151,343 | €157,193 | +€5,850 | +3.9% |
| Amounts payable after more than one year | 17 | €90,474 | €64,218 | -€26,255 | -29.0% |
| Financial debts | 170/4 | €90,474 | €64,218 | -€26,255 | -29.0% |
| Amounts payable within one year | 42/48 | €60,869 | €92,975 | +€32,106 | +52.7% |
| Current portion of amounts payable after more than one year | 42 | €25,914 | €26,255 | +€341 | +1.3% |
| Trade debts | 44 | €2,855 | €1,887 | -€968 | -33.9% |
| Suppliers | 440/4 | €2,855 | €1,887 | -€968 | -33.9% |
| Taxes, remuneration and social security | 45 | €32,100 | €25,169 | -€6,931 | -21.6% |
| Taxes | 450/3 | €32,100 | €24,385 | -€7,715 | -24.0% |
| Remuneration and social security | 454/9 | €0 | €784 | +€784 | |
| Other amounts payable | 47/48 | - | €39,663 | +€39,663 | |
| Remuneration, social security and pensions | 62 | €7,870 | €7,152 | -€718 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,659 | €22,370 | -€289 | -1.3% |
| Other operating charges | 640/8 | €4,572 | €4,658 | +€86 | +1.9% |
| Gross operating margin | 9900 | €91,926 | €141,569 | +€49,643 | +54.0% |
| Operating profit (loss) | 9901 | €56,826 | €107,390 | +€50,564 | +89.0% |
| Financial income | 75/76B | €1,086 | €2,235 | +€1,150 | +106% |
| Recurring financial income | 75 | €1,086 | €2,235 | +€1,150 | +106% |
| Financial charges | 65/66B | €3,077 | €2,775 | -€302 | -9.8% |
| Recurring financial charges | 65 | €3,077 | €2,775 | -€302 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €54,834 | €106,850 | +€52,015 | +94.9% |
| Income taxes | 67/77 | €19,691 | €35,764 | +€16,073 | +81.6% |
| Profit (loss) for the period | 9904 | €35,144 | €71,086 | +€35,942 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €35,144 | €71,086 | +€35,942 | +102% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.