Lis Customs: 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.
Lis Customs
Largest movements
- Receivables within one year +€15,931
up €15,931 (+45.6%), from €34,942 to €50,873
of which Trade receivables: +€10,650
- Cash +€9,235
up €9,235 (+187%), from €4,933 to €14,167
mainly Other debts (+€72,685) and Net result for the year (+€5,158)
- Deferred charges and accrued income -€1,697
down €1,697 (-100%), from €1,697 to €0
- Other debts +€72,685
up €72,685 (+202%), from €36,026 to €108,712
- Tax, wage and social debts -€45,655
down €45,655 (-99.8%), from €45,766 to €112
of which Remuneration and social security: -€45,442
- Trade debts -€8,933
down €8,933 (-25.7%), from €34,713 to €25,780
- Profit (loss) carried forward +€5,158
up €5,158 (+6.1%), from -€84,082 to -€78,925
- Staff costs -€143,433
down €143,433 (-80.8%), from €177,458 to €34,025
- Gross operating margin -€63,788
down €63,788 (-66.4%), from €96,018 to €32,230
- Financial income +€12,897
new in 2025: €12,897
of which Non-recurring financial income: +€11,000
- Financial charges +€4,341
up €4,341 (+422%), from €1,030 to €5,371
of which Non-recurring financial charges: +€4,563
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 | €42,424 | €65,679 | +€23,255 | +54.8% |
| Fixed assets | 21/28 | €852 | €639 | -€213 | -25.0% |
| Tangible fixed assets | 22/27 | €852 | €639 | -€213 | -25.0% |
| Furniture and vehicles | 24 | €852 | €639 | -€213 | -25.0% |
| Current assets | 29/58 | €41,572 | €65,040 | +€23,468 | +56.5% |
| Amounts receivable within one year | 40/41 | €34,942 | €50,873 | +€15,931 | +45.6% |
| Trade receivables | 40 | €31,942 | €42,592 | +€10,650 | +33.3% |
| Other amounts receivable | 41 | €3,000 | €8,281 | +€5,281 | +176% |
| Cash at bank and in hand | 54/58 | €4,933 | €14,167 | +€9,235 | +187% |
| Deferred charges and accrued income | 490/1 | €1,697 | €0 | -€1,697 | -100% |
| Total equity and liabilities | 10/49 | €42,424 | €65,679 | +€23,255 | +54.8% |
| Equity | 10/15 | -€74,082 | -€68,925 | +€5,158 | +7.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,082 | -€78,925 | +€5,158 | +6.1% |
| Amounts payable | 17/49 | €116,506 | €134,603 | +€18,097 | +15.5% |
| Amounts payable within one year | 42/48 | €116,506 | €134,603 | +€18,097 | +15.5% |
| Trade debts | 44 | €34,713 | €25,780 | -€8,933 | -25.7% |
| Suppliers | 440/4 | €34,713 | €25,780 | -€8,933 | -25.7% |
| Taxes, remuneration and social security | 45 | €45,766 | €112 | -€45,655 | -99.8% |
| Taxes | 450/3 | €325 | €112 | -€213 | -65.7% |
| Remuneration and social security | 454/9 | €45,442 | €0 | -€45,442 | -100% |
| Other amounts payable | 47/48 | €36,026 | €108,712 | +€72,685 | +202% |
| Remuneration, social security and pensions | 62 | €177,458 | €34,025 | -€143,433 | -80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213 | €213 | = | 0.0% |
| Other operating charges | 640/8 | €158 | €249 | +€91 | +57.7% |
| Gross operating margin | 9900 | €96,018 | €32,230 | -€63,788 | -66.4% |
| Operating profit (loss) | 9901 | -€81,810 | -€2,257 | +€79,553 | +97.2% |
| Financial income | 75/76B | - | €12,897 | +€12,897 | |
| Recurring financial income | 75 | - | €1,897 | +€1,897 | |
| Non-recurring financial income | 76B | - | €11,000 | +€11,000 | |
| Financial charges | 65/66B | €1,030 | €5,371 | +€4,341 | +422% |
| Recurring financial charges | 65 | €1,030 | €808 | -€222 | -21.5% |
| Non-recurring financial charges | 66B | - | €4,563 | +€4,563 | |
| Profit (loss) for the period before taxes | 9903 | -€82,840 | €5,270 | +€88,110 | |
| Income taxes | 67/77 | €121 | €112 | -€9 | -7.5% |
| Profit (loss) for the period | 9904 | -€82,961 | €5,158 | +€88,119 | |
| Profit (loss) for the period to be appropriated | 9905 | -€82,961 | €5,158 | +€88,119 |
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 14 October 2026 via checked.be.