LISA&CO: 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.
What changed
LISA&CO
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€62,672
2024 · €44,452+€18,221
Equity
€153,252
2024 · €90,580+€62,672
Cash
€151,154
2024 · €99,633+€51,521
Balance sheet total
€635,735
2024 · €609,021+€26,714
Largest movements
Assets
- Cash +€51,521
up €51,521 (+51.7%), from €99,633 to €151,154
mainly Net result for the year (+€62,672) and Depreciation (+€29,481)
- Tangible fixed assets -€28,481
down €28,481 (-6.0%), from €476,285 to €447,804
Equity and liabilities
- Reserves +€62,672
up €62,672 (+88.8%), from €70,580 to €133,252
- Debts after one year -€29,313
down €29,313 (-6.5%), from €451,173 to €421,860
Income statement
- Staff costs -€27,280
no longer reported in 2025 (was €27,280)
- Gross operating margin -€13,136
down €13,136 (-9.9%), from €132,699 to €119,563
- Depreciation -€3,119
down €3,119 (-9.6%), from €32,600 to €29,481
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
€44,452
Gross operating margin
-€13,136
Staff costs
+€27,280
Depreciation
+€3,119
Other operating charges
-€752
Financial income
+€141
Financial charges
+€522
Taxes
+€1,048
Result 2025
€62,672
raises the resultlowers the result
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.
From operations
+€83,922
Investment
€0
Financing
-€32,401
Cash 2024
€99,633
From operations (derived)
+€83,922
Net result for the year
+€62,672
Depreciation
+€29,481
Stocks and contracts
-€3,494
Receivables within one year
-€1,684
Deferred charges and accrued income
+€504
Trade debts
-€2,274
Tax, wage and social debts
-€3,098
Advances received
+€217
Other debts
-€57
Accrued charges and deferred income
+€1,655
Financing
-€32,401
Debts after one year
-€29,313
Current portion of long-term debt
-€3,088
Cash 2025
€151,154
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €609,021 | €635,735 | +€26,714 | +4.4% |
| Fixed assets | 21/28 | €483,781 | €454,301 | -€29,481 | -6.1% |
| Intangible fixed assets | 21 | €7,496 | €6,496 | -€1,000 | -13.3% |
| Tangible fixed assets | 22/27 | €476,285 | €447,804 | -€28,481 | -6.0% |
| Land and buildings | 22 | €437,915 | €426,085 | -€11,830 | -2.7% |
| Plant, machinery and equipment | 23 | €20,993 | €11,089 | -€9,904 | -47.2% |
| Furniture and vehicles | 24 | €17,377 | €10,630 | -€6,747 | -38.8% |
| Current assets | 29/58 | €125,240 | €181,435 | +€56,195 | +44.9% |
| Stocks and contracts in progress | 3 | €20,879 | €24,373 | +€3,494 | +16.7% |
| Stocks | 30/36 | €20,879 | €24,373 | +€3,494 | +16.7% |
| Amounts receivable within one year | 40/41 | €4,019 | €5,703 | +€1,684 | +41.9% |
| Trade receivables | 40 | €743 | €2,265 | +€1,522 | +205% |
| Other amounts receivable | 41 | €3,276 | €3,438 | +€162 | +4.9% |
| Cash at bank and in hand | 54/58 | €99,633 | €151,154 | +€51,521 | +51.7% |
| Deferred charges and accrued income | 490/1 | €708 | €204 | -€504 | -71.2% |
| Total equity and liabilities | 10/49 | €609,021 | €635,735 | +€26,714 | +4.4% |
| Equity | 10/15 | €90,580 | €153,252 | +€62,672 | +69.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €70,580 | €133,252 | +€62,672 | +88.8% |
| Distributable reserves | 133 | €70,580 | €133,252 | +€62,672 | +88.8% |
| Amounts payable | 17/49 | €518,441 | €482,483 | -€35,958 | -6.9% |
| Amounts payable after more than one year | 17 | €451,173 | €421,860 | -€29,313 | -6.5% |
| Financial debts | 170/4 | €451,173 | €421,860 | -€29,313 | -6.5% |
| Amounts payable within one year | 42/48 | €65,452 | €57,152 | -€8,300 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €32,401 | €29,313 | -€3,088 | -9.5% |
| Trade debts | 44 | €7,053 | €4,779 | -€2,274 | -32.2% |
| Suppliers | 440/4 | €7,053 | €4,779 | -€2,274 | -32.2% |
| Advances received on contracts in progress | 46 | - | €217 | +€217 | |
| Taxes, remuneration and social security | 45 | €25,897 | €22,798 | -€3,098 | -12.0% |
| Taxes | 450/3 | €24,306 | €22,798 | -€1,507 | -6.2% |
| Remuneration and social security | 454/9 | €1,591 | - | -€1,591 | |
| Other amounts payable | 47/48 | €102 | €45 | -€57 | -56.2% |
| Accrued charges and deferred income | 492/3 | €1,816 | €3,471 | +€1,655 | +91.2% |
| Remuneration, social security and pensions | 62 | €27,280 | - | -€27,280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,600 | €29,481 | -€3,119 | -9.6% |
| Other operating charges | 640/8 | €2,446 | €3,198 | +€752 | +30.7% |
| Gross operating margin | 9900 | €132,699 | €119,563 | -€13,136 | -9.9% |
| Operating profit (loss) | 9901 | €70,373 | €86,884 | +€16,511 | +23.5% |
| Financial income | 75/76B | €691 | €831 | +€141 | +20.4% |
| Recurring financial income | 75 | €691 | €831 | +€141 | +20.4% |
| Financial charges | 65/66B | €8,846 | €8,324 | -€522 | -5.9% |
| Recurring financial charges | 65 | €8,846 | €8,324 | -€522 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €62,218 | €79,391 | +€17,173 | +27.6% |
| Income taxes | 67/77 | €17,766 | €16,719 | -€1,048 | -5.9% |
| Profit (loss) for the period | 9904 | €44,452 | €62,672 | +€18,221 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,452 | €62,672 | +€18,221 | +41.0% |
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 23 October 2026 via checked.be.