Lijsterbes: 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.
Lijsterbes
Largest movements
- Cash +€8,919
up €8,919 (+26.1%), from €34,207 to €43,126
mainly Net result for the year (+€9,188) and Tax, wage and social debts (+€4,694)
- Stocks and contracts -€2,776
down €2,776 (-4.6%), from €60,166 to €57,391
- Profit (loss) carried forward +€9,188
up €9,188, from €0 to €9,188
- Trade debts -€7,345
down €7,345 (-24.9%), from €29,543 to €22,198
- Tax, wage and social debts +€4,694
up €4,694 (+22.4%), from €20,978 to €25,672
of which Remuneration and social security: +€2,717
- Gross operating margin +€24,335
up €24,335 (+30.9%), from €78,861 to €103,196
- Staff costs +€8,614
up €8,614 (+10.0%), from €86,152 to €94,766
- Financial income +€4,295
up €4,295 (+19,372%), from €22 to €4,317
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 | €116,599 | €123,136 | +€6,537 | +5.6% |
| Fixed assets | 21/28 | €791 | €1,672 | +€880 | +111% |
| Tangible fixed assets | 22/27 | €0 | €880 | +€880 | |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | - | €880 | +€880 | |
| Financial fixed assets | 28 | €791 | €791 | = | 0.0% |
| Current assets | 29/58 | €115,808 | €121,464 | +€5,657 | +4.9% |
| Stocks and contracts in progress | 3 | €60,166 | €57,391 | -€2,776 | -4.6% |
| Stocks | 30/36 | €60,166 | €57,391 | -€2,776 | -4.6% |
| Amounts receivable within one year | 40/41 | €6,101 | €5,553 | -€548 | -9.0% |
| Trade receivables | 40 | €4,594 | €4,020 | -€574 | -12.5% |
| Other amounts receivable | 41 | €1,507 | €1,533 | +€26 | +1.7% |
| Current investments | 50/53 | €15,334 | €15,395 | +€61 | +0.4% |
| Cash at bank and in hand | 54/58 | €34,207 | €43,126 | +€8,919 | +26.1% |
| Total equity and liabilities | 10/49 | €116,599 | €123,136 | +€6,537 | +5.6% |
| Equity | 10/15 | €46,231 | €55,419 | +€9,188 | +19.9% |
| Contributions | 10/11 | €16,489 | €16,489 | = | 0.0% |
| Reserves | 13 | €29,742 | €29,742 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €29,742 | €29,742 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €9,188 | +€9,188 | |
| Amounts payable | 17/49 | €70,368 | €67,717 | -€2,651 | -3.8% |
| Amounts payable within one year | 42/48 | €69,118 | €66,467 | -€2,651 | -3.8% |
| Trade debts | 44 | €29,543 | €22,198 | -€7,345 | -24.9% |
| Suppliers | 440/4 | €29,543 | €22,198 | -€7,345 | -24.9% |
| Taxes, remuneration and social security | 45 | €20,978 | €25,672 | +€4,694 | +22.4% |
| Taxes | 450/3 | €1,234 | €3,212 | +€1,977 | +160% |
| Remuneration and social security | 454/9 | €19,743 | €22,460 | +€2,717 | +13.8% |
| Other amounts payable | 47/48 | €18,598 | €18,598 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €86,152 | €94,766 | +€8,614 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €64 | +€64 | |
| Other operating charges | 640/8 | €1,304 | €835 | -€469 | -36.0% |
| Gross operating margin | 9900 | €78,861 | €103,196 | +€24,335 | +30.9% |
| Operating profit (loss) | 9901 | -€8,595 | €7,531 | +€16,126 | |
| Financial income | 75/76B | €22 | €4,317 | +€4,295 | +19,372% |
| Recurring financial income | 75 | €22 | €4,317 | +€4,295 | +19,372% |
| Financial charges | 65/66B | €2,144 | €2,660 | +€516 | +24.1% |
| Recurring financial charges | 65 | €2,144 | €2,660 | +€516 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,717 | €9,188 | +€19,905 | |
| Profit (loss) for the period | 9904 | -€10,717 | €9,188 | +€19,905 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,717 | €9,188 | +€19,905 |
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 27 October 2026 via checked.be.