LISA FLORA: 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 FLORA
NACE 68.310, Real estate agency activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,025
2024 · €1,334-€309
Equity
€72,478
2024 · €71,453+€1,025
Cash
€2,661
2024 · €2,822-€161
Balance sheet total
€291,109
2024 · €298,454-€7,345
Largest movements
Assets
- Tangible fixed assets -€7,598
down €7,598 (-2.6%), from €292,269 to €284,671
Equity and liabilities
- Debts after one year -€13,039
down €13,039 (-7.5%), from €174,157 to €161,118
Income statement
- Gross operating margin -€532
down €532 (-3.9%), from €13,732 to €13,199
- Financial charges -€167
down €167 (-6.1%), from €2,739 to €2,572
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
€1,334
Gross operating margin
-€532
Other operating charges
-€47
Financial income
-€1
Financial charges
+€167
Taxes
+€105
Result 2025
€1,025
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
+€12,718
Investment
€0
Financing
-€12,879
Cash 2024
€2,822
From operations (derived)
+€12,718
Net result for the year
+€1,025
Depreciation
+€7,598
Receivables within one year
-€949
Deferred charges and accrued income
+€535
Trade debts
+€1,063
Tax, wage and social debts
+€694
Other debts
+€1,960
Accrued charges and deferred income
+€792
Financing
-€12,879
Debts after one year
-€13,039
Current portion of long-term debt
+€160
Cash 2025
€2,661
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €298,454 | €291,109 | -€7,345 | -2.5% |
| Fixed assets | 21/28 | €292,755 | €285,157 | -€7,598 | -2.6% |
| Tangible fixed assets | 22/27 | €292,269 | €284,671 | -€7,598 | -2.6% |
| Land and buildings | 22 | €292,269 | €284,671 | -€7,598 | -2.6% |
| Financial fixed assets | 28 | €486 | €486 | = | 0.0% |
| Current assets | 29/58 | €5,699 | €5,952 | +€253 | +4.4% |
| Amounts receivable within one year | 40/41 | €1,269 | €2,218 | +€949 | +74.8% |
| Trade receivables | 40 | €1,269 | €2,218 | +€949 | +74.8% |
| Cash at bank and in hand | 54/58 | €2,822 | €2,661 | -€161 | -5.7% |
| Deferred charges and accrued income | 490/1 | €1,608 | €1,073 | -€535 | -33.3% |
| Total equity and liabilities | 10/49 | €298,454 | €291,109 | -€7,345 | -2.5% |
| Equity | 10/15 | €71,453 | €72,478 | +€1,025 | +1.4% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €1,453 | €2,478 | +€1,025 | +70.6% |
| Distributable reserves | 133 | €1,453 | €2,478 | +€1,025 | +70.6% |
| Amounts payable | 17/49 | €227,001 | €218,632 | -€8,370 | -3.7% |
| Amounts payable after more than one year | 17 | €174,157 | €161,118 | -€13,039 | -7.5% |
| Financial debts | 170/4 | €174,157 | €161,118 | -€13,039 | -7.5% |
| Amounts payable within one year | 42/48 | €52,357 | €56,235 | +€3,878 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €12,879 | €13,039 | +€160 | +1.2% |
| Trade debts | 44 | €2,000 | €3,063 | +€1,063 | +53.2% |
| Suppliers | 440/4 | €2,000 | €3,063 | +€1,063 | +53.2% |
| Taxes, remuneration and social security | 45 | €1,368 | €2,063 | +€694 | +50.7% |
| Taxes | 450/3 | €1,368 | €2,063 | +€694 | +50.7% |
| Other amounts payable | 47/48 | €36,110 | €38,069 | +€1,960 | +5.4% |
| Accrued charges and deferred income | 492/3 | €487 | €1,279 | +€792 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,598 | €7,598 | = | 0.0% |
| Other operating charges | 640/8 | €1,492 | €1,539 | +€47 | +3.1% |
| Gross operating margin | 9900 | €13,732 | €13,199 | -€532 | -3.9% |
| Operating profit (loss) | 9901 | €4,642 | €4,063 | -€579 | -12.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €2,739 | €2,572 | -€167 | -6.1% |
| Recurring financial charges | 65 | €2,739 | €2,572 | -€167 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €1,905 | €1,491 | -€414 | -21.7% |
| Income taxes | 67/77 | €570 | €466 | -€105 | -18.3% |
| Profit (loss) for the period | 9904 | €1,334 | €1,025 | -€309 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,334 | €1,025 | -€309 | -23.2% |
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 15 October 2026 via checked.be.