Lisala BV: 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.
Lisala BV
Largest movements
- Receivables within one year +€20,999
up €20,999 (+59.9%), from €35,037 to €56,036
of which Other amounts receivable: +€34,611
- Cash +€3,536
up €3,536 (+7.3%), from €48,382 to €51,919
mainly Net result for the year (+€46,340) and Depreciation (+€1,432)
- Tangible fixed assets -€1,432
down €1,432 (-23.1%), from €6,206 to €4,774
- Profit (loss) carried forward +€46,340
new in 2025: €46,340
- Tax, wage and social debts -€23,521
down €23,521 (-85.4%), from €27,527 to €4,006
- Gross operating margin -€24,065
down €24,065 (-28.2%), from €85,295 to €61,230
- Taxes -€11,008
down €11,008 (-43.1%), from €25,521 to €14,514
- Financial income +€1,575
up €1,575 (+741.5%), from €212 to €1,787
- Depreciation +€1,295
up €1,295 (+947.1%), from €137 to €1,432
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 | €89,626 | €113,233 | +€23,608 | +26.3% |
| Fixed assets | 21/28 | €6,206 | €4,774 | -€1,432 | -23.1% |
| Tangible fixed assets | 22/27 | €6,206 | €4,774 | -€1,432 | -23.1% |
| Furniture and vehicles | 24 | €6,206 | €4,774 | -€1,432 | -23.1% |
| Current assets | 29/58 | €83,419 | €108,459 | +€25,040 | +30.0% |
| Amounts receivable within one year | 40/41 | €35,037 | €56,036 | +€20,999 | +59.9% |
| Trade receivables | 40 | €27,003 | €13,391 | -€13,612 | -50.4% |
| Other amounts receivable | 41 | €8,034 | €42,645 | +€34,611 | +430.8% |
| Cash at bank and in hand | 54/58 | €48,382 | €51,919 | +€3,536 | +7.3% |
| Deferred charges and accrued income | 490/1 | - | €504 | +€504 | |
| Total equity and liabilities | 10/49 | €89,626 | €113,233 | +€23,608 | +26.3% |
| Equity | 10/15 | €61,341 | €107,682 | +€46,340 | +75.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,341 | €58,341 | = | 0.0% |
| Distributable reserves | 133 | €58,341 | €58,341 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €46,340 | +€46,340 | |
| Amounts payable | 17/49 | €28,284 | €5,551 | -€22,733 | -80.4% |
| Amounts payable within one year | 42/48 | €28,284 | €5,551 | -€22,733 | -80.4% |
| Trade debts | 44 | €758 | €1,546 | +€788 | +104.0% |
| Suppliers | 440/4 | €758 | €1,546 | +€788 | +104.0% |
| Taxes, remuneration and social security | 45 | €27,527 | €4,006 | -€23,521 | -85.4% |
| Taxes | 450/3 | €27,527 | €4,006 | -€23,521 | -85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137 | €1,432 | +€1,295 | +947.1% |
| Other operating charges | 640/8 | €1,341 | €655 | -€686 | -51.1% |
| Gross operating margin | 9900 | €85,295 | €61,230 | -€24,065 | -28.2% |
| Operating profit (loss) | 9901 | €83,817 | €59,142 | -€24,675 | -29.4% |
| Financial income | 75/76B | €212 | €1,787 | +€1,575 | +741.5% |
| Recurring financial income | 75 | €212 | €1,787 | +€1,575 | +741.5% |
| Financial charges | 65/66B | €167 | €76 | -€91 | -54.6% |
| Recurring financial charges | 65 | €167 | €76 | -€91 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | €83,863 | €60,854 | -€23,009 | -27.4% |
| Income taxes | 67/77 | €25,521 | €14,514 | -€11,008 | -43.1% |
| Profit (loss) for the period | 9904 | €58,341 | €46,340 | -€12,001 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,341 | €46,340 | -€12,001 | -20.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.