LISA: 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.
What changed
LISA
NACE 82.100, Office administrative and support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€61,266
2024 · €293,206-€231,940
Equity
€3.4m
2024 · €3.3m+€61,266
Cash
€177,127
2024 · €183,416-€6,289
Balance sheet total
€4.3m
2024 · €4.4m-€82,400
Largest movements
Assets
- Tangible fixed assets -€59,990
down €59,990 (-11.5%), from €520,427 to €460,437
of which Furniture and vehicles: -€33,040
Equity and liabilities
- Other debts -€147,041
down €147,041 (-38.6%), from €381,059 to €234,018
- Reserves +€61,266
up €61,266 (+2.0%), from €3.1m to €3.1m
of which Distributable reserves: +€64,418
Income statement
- Financial income -€251,275
down €251,275 (-91.2%), from €275,400 to €24,125
- Other operating income +€11,756
up €11,756 (+50.5%), from €23,258 to €35,014
- Services and other goods -€11,572
down €11,572 (-23.9%), from €48,493 to €36,921
- Taxes +€7,376
up €7,376 (+46.0%), from €16,045 to €23,421
- Depreciation +€6,536
up €6,536 (+8.1%), from €80,617 to €87,153
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.
Result 2024
€293,206
Other operating income
+€11,756
Services and other goods
+€11,572
Depreciation
-€6,536
Other operating charges
+€978
Other operating items
+€3,000
Financial income
-€251,275
Financial charges
+€5,941
Taxes
-€7,376
Result 2025
€61,266
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.
From operations
+€20,916
Investment
-€27,163
Financing
-€42
Cash 2024
€183,416
From operations (derived)
+€20,916
Net result for the year
+€61,266
Depreciation
+€87,153
Receivables within one year
+€16,556
Deferred charges and accrued income
-€435
Provisions
-€1,623
Trade debts
-€1,100
Tax, wage and social debts
+€12,043
Other debts
-€147,041
Accrued charges and deferred income
-€5,902
Investment (derived)
-€27,163
Investment in fixed assets (net)
-€27,163
Financing
-€42
Short-term financial debts
-€42
Cash 2025
€177,127
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,417,326 | €4,334,926 | -€82,400 | -1.9% |
| Fixed assets | 21/28 | €4,160,042 | €4,100,052 | -€59,990 | -1.4% |
| Tangible fixed assets | 22/27 | €520,427 | €460,437 | -€59,990 | -11.5% |
| Land and buildings | 22 | €404,108 | €377,158 | -€26,950 | -6.7% |
| Furniture and vehicles | 24 | €116,319 | €83,279 | -€33,040 | -28.4% |
| Financial fixed assets | 28 | €3,639,615 | €3,639,615 | = | 0.0% |
| Affiliated companies | 280/1 | €3,619,455 | €3,639,615 | +€20,160 | +0.6% |
| Participating interests | 280 | €2,919,455 | €2,939,615 | +€20,160 | +0.7% |
| Amounts receivable | 281 | €700,000 | €700,000 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €20,160 | €0 | -€20,160 | -100.0% |
| Participating interests | 282 | €20,160 | €0 | -€20,160 | -100.0% |
| Current assets | 29/58 | €257,284 | €234,874 | -€22,410 | -8.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €49,743 | €33,186 | -€16,556 | -33.3% |
| Trade receivables | 40 | €38,720 | €26,620 | -€12,100 | -31.3% |
| Other amounts receivable | 41 | €11,023 | €6,566 | -€4,456 | -40.4% |
| Current investments | 50/53 | €0 | - | = | |
| Other investments | 51/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €183,416 | €177,127 | -€6,289 | -3.4% |
| Deferred charges and accrued income | 490/1 | €24,125 | €24,560 | +€435 | +1.8% |
| Total equity and liabilities | 10/49 | €4,417,326 | €4,334,926 | -€82,400 | -1.9% |
| Equity | 10/15 | €3,308,621 | €3,369,887 | +€61,266 | +1.9% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €3,058,621 | €3,119,887 | +€61,266 | +2.0% |
| Non-distributable reserves | 130/1 | €74,083 | €74,083 | = | 0.0% |
| Legal reserve | 130 | €74,083 | €74,083 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,205 | €17,053 | -€3,153 | -15.6% |
| Distributable reserves | 133 | €2,964,333 | €3,028,751 | +€64,418 | +2.2% |
| Provisions and deferred taxes | 16 | €10,404 | €8,781 | -€1,623 | -15.6% |
| Deferred taxes | 168 | €10,404 | €8,781 | -€1,623 | -15.6% |
| Amounts payable | 17/49 | €1,098,301 | €956,259 | -€142,042 | -12.9% |
| Amounts payable after more than one year | 17 | €676,114 | €676,114 | = | 0.0% |
| Other amounts payable | 178/9 | €676,114 | €676,114 | = | 0.0% |
| Amounts payable within one year | 42/48 | €391,946 | €255,805 | -€136,141 | -34.7% |
| Financial debts | 43 | €8,528 | €8,486 | -€42 | -0.5% |
| Credit institutions | 430/8 | €8,528 | €8,486 | -€42 | -0.5% |
| Trade debts | 44 | €1,403 | €303 | -€1,100 | -78.4% |
| Suppliers | 440/4 | €1,403 | €303 | -€1,100 | -78.4% |
| Taxes, remuneration and social security | 45 | €955 | €12,998 | +€12,043 | +1261.5% |
| Taxes | 450/3 | €955 | €12,998 | +€12,043 | +1261.5% |
| Other amounts payable | 47/48 | €381,059 | €234,018 | -€147,041 | -38.6% |
| Accrued charges and deferred income | 492/3 | €30,241 | €24,339 | -€5,902 | -19.5% |
| Operating income | 70/76A | €203,258 | €218,014 | +€14,756 | +7.3% |
| Turnover | 70 | €180,000 | €180,000 | = | 0.0% |
| Other operating income | 74 | €23,258 | €35,014 | +€11,756 | +50.5% |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Operating charges | 60/66A | €139,903 | €133,890 | -€6,014 | -4.3% |
| Services and other goods | 61 | €48,493 | €36,921 | -€11,572 | -23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,617 | €87,153 | +€6,536 | +8.1% |
| Other operating charges | 640/8 | €10,794 | €9,816 | -€978 | -9.1% |
| Operating profit (loss) | 9901 | €63,355 | €84,124 | +€20,769 | +32.8% |
| Financial income | 75/76B | €275,400 | €24,125 | -€251,275 | -91.2% |
| Recurring financial income | 75 | €275,400 | €24,125 | -€251,275 | -91.2% |
| Income from financial fixed assets | 750 | €251,275 | €0 | -€251,275 | -100.0% |
| Income from current assets | 751 | €24,125 | €24,125 | = | 0.0% |
| Other financial income | 752/9 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €31,127 | €25,186 | -€5,941 | -19.1% |
| Recurring financial charges | 65 | €31,127 | €25,186 | -€5,941 | -19.1% |
| Debt charges | 650 | €30,481 | €24,523 | -€5,958 | -19.5% |
| Other financial charges | 652/9 | €646 | €663 | +€17 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €307,628 | €83,063 | -€224,564 | -73.0% |
| Transfer from deferred taxes | 780 | €1,623 | €1,623 | = | 0.0% |
| Income taxes | 67/77 | €16,045 | €23,421 | +€7,376 | +46.0% |
| Taxes | 670/3 | €16,045 | €23,421 | +€7,376 | +46.0% |
| Profit (loss) for the period | 9904 | €293,206 | €61,266 | -€231,940 | -79.1% |
| Transfer from tax-exempt reserves | 789 | €3,153 | €3,153 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €296,358 | €64,418 | -€231,940 | -78.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.