LiSa Beheer: 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.
LiSa Beheer
Largest movements
- Receivables within one year -€495,927
down €495,927 (-48.0%), from €1.0m to €536,573
- Debts after one year -€430,000
down €430,000 (-6.5%), from €6.6m to €6.2m
- Financial income -€1.3m
down €1.3m (-100%), from €1.3m to €0
- Gross operating margin -€46,110
down €46,110, from €40,666 to -€5,444
- Financial charges -€4,502
down €4,502 (-6.9%), from €65,356 to €60,854
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 | €20,851,691 | €20,350,791 | -€500,900 | -2.4% |
| Fixed assets | 21/28 | €19,800,000 | €19,800,000 | = | 0.0% |
| Financial fixed assets | 28 | €19,800,000 | €19,800,000 | = | 0.0% |
| Current assets | 29/58 | €1,051,691 | €550,791 | -€500,900 | -47.6% |
| Amounts receivable within one year | 40/41 | €1,032,500 | €536,573 | -€495,927 | -48.0% |
| Other amounts receivable | 41 | €1,032,500 | €536,573 | -€495,927 | -48.0% |
| Cash at bank and in hand | 54/58 | €19,191 | €14,218 | -€4,973 | -25.9% |
| Total equity and liabilities | 10/49 | €20,851,691 | €20,350,791 | -€500,900 | -2.4% |
| Equity | 10/15 | €14,215,166 | €14,147,733 | -€67,433 | -0.5% |
| Contributions | 10/11 | €12,905,000 | €12,905,000 | = | 0.0% |
| Reserves | 13 | €1,310,166 | €1,310,166 | = | 0.0% |
| Distributable reserves | 133 | €1,310,166 | €1,310,166 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€67,433 | -€67,433 | |
| Amounts payable | 17/49 | €6,636,525 | €6,203,058 | -€433,467 | -6.5% |
| Amounts payable after more than one year | 17 | €6,630,000 | €6,200,000 | -€430,000 | -6.5% |
| Financial debts | 170/4 | €6,630,000 | €6,200,000 | -€430,000 | -6.5% |
| Amounts payable within one year | 42/48 | €4,021 | €716 | -€3,304 | -82.2% |
| Trade debts | 44 | €1,051 | €716 | -€334 | -31.8% |
| Suppliers | 440/4 | €1,051 | €716 | -€334 | -31.8% |
| Taxes, remuneration and social security | 45 | €2,970 | €0 | -€2,970 | -100% |
| Taxes | 450/3 | €2,970 | €0 | -€2,970 | -100% |
| Accrued charges and deferred income | 492/3 | €2,504 | €2,341 | -€162 | -6.5% |
| Other operating charges | 640/8 | €1,030 | €1,135 | +€106 | +10.3% |
| Gross operating margin | 9900 | €40,666 | -€5,444 | -€46,110 | |
| Operating profit (loss) | 9901 | €39,636 | -€6,579 | -€46,215 | |
| Financial income | 75/76B | €1,320,000 | €0 | -€1.3m | -100% |
| Recurring financial income | 75 | €1,320,000 | €0 | -€1.3m | -100% |
| Financial charges | 65/66B | €65,356 | €60,854 | -€4,502 | -6.9% |
| Recurring financial charges | 65 | €65,356 | €60,854 | -€4,502 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €1,294,280 | -€67,433 | -€1.4m | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €1,294,280 | -€67,433 | -€1.4m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,294,280 | -€67,433 | -€1.4m |
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 31 October 2026 via checked.be.