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
- Tangible fixed assets +€80,838
up €80,838 (+56.5%), from €142,965 to €223,803
of which Furniture and vehicles: +€96,153
- Cash +€41,024
up €41,024 (+29.7%), from €138,090 to €179,114
mainly Net result for the year (+€67,954) and Debts after one year (+€40,564)
- Stocks and contracts -€8,635
down €8,635 (-6.0%), from €143,494 to €134,859
- Reserves +€67,954
up €67,954 (+22.1%), from €307,110 to €375,065
- Debts after one year +€40,564
up €40,564 (+143%), from €28,419 to €68,982
- Trade debts -€32,373
down €32,373 (-65.3%), from €49,594 to €17,221
- Tax, wage and social debts +€25,205
up €25,205 (+85.2%), from €29,570 to €54,775
of which Taxes: +€20,057
- Current portion of long-term debt +€11,594
up €11,594 (+50.8%), from €22,843 to €34,436
- Gross operating margin +€118,356
up €118,356 (+49.2%), from €240,326 to €358,682
- Staff costs +€39,303
up €39,303 (+20.8%), from €188,673 to €227,976
- Taxes +€23,292
up €23,292 (+384%), from €6,064 to €29,357
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 | €453,812 | €566,181 | +€112,368 | +24.8% |
| Fixed assets | 21/28 | €142,965 | €223,803 | +€80,838 | +56.5% |
| Tangible fixed assets | 22/27 | €142,965 | €223,803 | +€80,838 | +56.5% |
| Land and buildings | 22 | €14,701 | €10,658 | -€4,043 | -27.5% |
| Plant, machinery and equipment | 23 | €87,343 | €74,656 | -€12,687 | -14.5% |
| Furniture and vehicles | 24 | €20,971 | €117,124 | +€96,153 | +459% |
| Leasing and similar rights | 25 | €19,950 | €21,365 | +€1,415 | +7.1% |
| Current assets | 29/58 | €310,848 | €342,378 | +€31,531 | +10.1% |
| Stocks and contracts in progress | 3 | €143,494 | €134,859 | -€8,635 | -6.0% |
| Stocks | 30/36 | €143,494 | €134,859 | -€8,635 | -6.0% |
| Amounts receivable within one year | 40/41 | €16,150 | €16,697 | +€547 | +3.4% |
| Trade receivables | 40 | €10,182 | €7,697 | -€2,485 | -24.4% |
| Other amounts receivable | 41 | €5,968 | €9,000 | +€3,032 | +50.8% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €138,090 | €179,114 | +€41,024 | +29.7% |
| Deferred charges and accrued income | 490/1 | €8,114 | €6,708 | -€1,406 | -17.3% |
| Total equity and liabilities | 10/49 | €453,812 | €566,181 | +€112,368 | +24.8% |
| Equity | 10/15 | €317,110 | €385,065 | +€67,954 | +21.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €307,110 | €375,065 | +€67,954 | +22.1% |
| Distributable reserves | 133 | €307,110 | €375,065 | +€67,954 | +22.1% |
| Amounts payable | 17/49 | €136,702 | €181,116 | +€44,414 | +32.5% |
| Amounts payable after more than one year | 17 | €28,419 | €68,982 | +€40,564 | +143% |
| Financial debts | 170/4 | €28,419 | €68,982 | +€40,564 | +143% |
| Amounts payable within one year | 42/48 | €105,046 | €109,780 | +€4,734 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €22,843 | €34,436 | +€11,594 | +50.8% |
| Financial debts | 43 | €1,000 | - | -€1,000 | |
| Credit institutions | 430/8 | €1,000 | - | -€1,000 | |
| Trade debts | 44 | €49,594 | €17,221 | -€32,373 | -65.3% |
| Suppliers | 440/4 | €49,594 | €17,221 | -€32,373 | -65.3% |
| Taxes, remuneration and social security | 45 | €29,570 | €54,775 | +€25,205 | +85.2% |
| Taxes | 450/3 | €13,715 | €33,772 | +€20,057 | +146% |
| Remuneration and social security | 454/9 | €15,855 | €21,003 | +€5,148 | +32.5% |
| Other amounts payable | 47/48 | €2,040 | €3,348 | +€1,308 | +64.1% |
| Accrued charges and deferred income | 492/3 | €3,237 | €2,353 | -€884 | -27.3% |
| Remuneration, social security and pensions | 62 | €188,673 | €227,976 | +€39,303 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,902 | €27,283 | -€2,620 | -8.8% |
| Other operating charges | 640/8 | €1,508 | €1,895 | +€387 | +25.7% |
| Gross operating margin | 9900 | €240,326 | €358,682 | +€118,356 | +49.2% |
| Operating profit (loss) | 9901 | €20,242 | €101,528 | +€81,286 | +402% |
| Financial income | 75/76B | €2,702 | €638 | -€2,064 | -76.4% |
| Recurring financial income | 75 | €2,702 | €638 | -€2,064 | -76.4% |
| Financial charges | 65/66B | €5,362 | €4,855 | -€507 | -9.4% |
| Recurring financial charges | 65 | €5,362 | €4,855 | -€507 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €17,583 | €97,311 | +€79,728 | +453% |
| Income taxes | 67/77 | €6,064 | €29,357 | +€23,292 | +384% |
| Profit (loss) for the period | 9904 | €11,519 | €67,954 | +€56,436 | +490% |
| Profit (loss) for the period to be appropriated | 9905 | €11,519 | €67,954 | +€56,436 | +490% |
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 24 October 2026 via checked.be.