LIS PEJA: 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.
LIS PEJA
Largest movements
- Tangible fixed assets +€9,236
up €9,236 (+913.8%), from €1,011 to €10,247
- Cash -€3,167
down €3,167 (-28.7%), from €11,032 to €7,865
mainly Current portion of long-term debt (-€14,632) and Investment in fixed assets (net) (-€10,500)
- Receivables within one year +€986
up €986 (+215.6%), from €458 to €1,444
of which Trade receivables: +€1,102
- Current portion of long-term debt -€14,632
down €14,632 (-98.6%), from €14,834 to €201
- Trade debts +€11,755
up €11,755 (+2147.2%), from €547 to €12,302
- Other debts +€8,216
new in 2025: €8,216
- Tax, wage and social debts +€2,607
up €2,607 (+70.6%), from €3,692 to €6,299
- Profit (loss) carried forward -€890
down €890 (-2.8%), from -€31,572 to -€32,463
- Staff costs -€14,370
down €14,370 (-100.0%), from €14,370 to €0
- Gross operating margin +€4,831
up €4,831, from -€3,346 to €1,485
- Other operating charges +€431
new in 2025: €431
- Depreciation -€107
down €107 (-7.8%), from €1,370 to €1,264
- Financial charges +€79
up €79 (+13.1%), from €602 to €680
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 | €12,501 | €19,556 | +€7,055 | +56.4% |
| Fixed assets | 21/28 | €1,011 | €10,247 | +€9,236 | +913.8% |
| Tangible fixed assets | 22/27 | €1,011 | €10,247 | +€9,236 | +913.8% |
| Furniture and vehicles | 24 | €1,011 | €10,247 | +€9,236 | +913.8% |
| Current assets | 29/58 | €11,490 | €9,309 | -€2,181 | -19.0% |
| Amounts receivable within one year | 40/41 | €458 | €1,444 | +€986 | +215.6% |
| Trade receivables | 40 | €342 | €1,444 | +€1,102 | +322.6% |
| Other amounts receivable | 41 | €116 | €0 | -€116 | -100.0% |
| Cash at bank and in hand | 54/58 | €11,032 | €7,865 | -€3,167 | -28.7% |
| Total equity and liabilities | 10/49 | €12,501 | €19,556 | +€7,055 | +56.4% |
| Equity | 10/15 | -€6,572 | -€7,463 | -€890 | -13.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Outside capital | 11 | €25,000 | - | -€25,000 | |
| Other | 1109/19 | €25,000 | - | -€25,000 | |
| Profit (loss) carried forward | 14 | -€31,572 | -€32,463 | -€890 | -2.8% |
| Amounts payable | 17/49 | €19,073 | €27,019 | +€7,946 | +41.7% |
| Amounts payable within one year | 42/48 | €19,073 | €27,019 | +€7,946 | +41.7% |
| Current portion of amounts payable after more than one year | 42 | €14,834 | €201 | -€14,632 | -98.6% |
| Trade debts | 44 | €547 | €12,302 | +€11,755 | +2147.2% |
| Suppliers | 440/4 | €547 | €12,302 | +€11,755 | +2147.2% |
| Taxes, remuneration and social security | 45 | €3,692 | €6,299 | +€2,607 | +70.6% |
| Taxes | 450/3 | €3,692 | €6,299 | +€2,607 | +70.6% |
| Other amounts payable | 47/48 | - | €8,216 | +€8,216 | |
| Remuneration, social security and pensions | 62 | €14,370 | €0 | -€14,370 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,370 | €1,264 | -€107 | -7.8% |
| Other operating charges | 640/8 | - | €431 | +€431 | |
| Gross operating margin | 9900 | -€3,346 | €1,485 | +€4,831 | |
| Operating profit (loss) | 9901 | -€19,086 | -€211 | +€18,876 | +98.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €602 | €680 | +€79 | +13.1% |
| Recurring financial charges | 65 | €602 | €680 | +€79 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,688 | -€890 | +€18,798 | +95.5% |
| Profit (loss) for the period | 9904 | -€19,688 | -€890 | +€18,798 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,688 | -€890 | +€18,798 | +95.5% |
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 1 October 2026 via checked.be.