Lisam.Cloud: 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.
Lisam.Cloud
Largest movements
- Receivables within one year -€129,088
down €129,088 (-40.3%), from €320,512 to €191,425
of which Trade receivables: -€121,375
- Receivables after one year -€84,675
down €84,675 (-3.5%), from €2.4m to €2.3m
- Tangible fixed assets +€61,835
up €61,835 (+22.2%), from €279,152 to €340,987
of which Furniture and vehicles: +€61,835
- Cash +€52,228
up €52,228 (+157.8%), from €33,104 to €85,332
mainly Net result for the year (+€664,105) and Depreciation (+€216,840)
- Profit (loss) carried forward +€164,104
up €164,104 (+33.1%), from €496,150 to €660,254
- Other debts -€150,000
down €150,000 (-23.1%), from €650,000 to €500,000
- Trade debts -€87,594
down €87,594 (-46.8%), from €187,210 to €99,616
- Purchases and services +€451,993
up €451,993 (+18.9%), from €2.4m to €2.8m
- Turnover +€270,648
up €270,648 (+7.8%), from €3.4m to €3.7m
- Gross operating margin -€181,345
down €181,345 (-17.1%), from €1.1m to €880,113
- Write-downs +€49,743
up €49,743 (+97.8%), from -€50,865 to -€1,122
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 | €3,225,585 | €3,124,343 | -€101,242 | -3.1% |
| Fixed assets | 21/28 | €397,532 | €444,569 | +€47,037 | +11.8% |
| Intangible fixed assets | 21 | €118,380 | €103,582 | -€14,798 | -12.5% |
| Tangible fixed assets | 22/27 | €279,152 | €340,987 | +€61,835 | +22.2% |
| Furniture and vehicles | 24 | €279,152 | €340,987 | +€61,835 | +22.2% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Current assets | 29/58 | €2,828,053 | €2,679,774 | -€148,279 | -5.2% |
| Amounts receivable after more than one year | 29 | €2,397,834 | €2,313,159 | -€84,675 | -3.5% |
| Trade receivables | 290 | €2,397,834 | €2,313,159 | -€84,675 | -3.5% |
| Amounts receivable within one year | 40/41 | €320,512 | €191,425 | -€129,088 | -40.3% |
| Trade receivables | 40 | €261,456 | €140,081 | -€121,375 | -46.4% |
| Other amounts receivable | 41 | €59,056 | €51,343 | -€7,713 | -13.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €33,104 | €85,332 | +€52,228 | +157.8% |
| Deferred charges and accrued income | 490/1 | €76,603 | €89,859 | +€13,256 | +17.3% |
| Total equity and liabilities | 10/49 | €3,225,585 | €3,124,343 | -€101,242 | -3.1% |
| Equity | 10/15 | €2,212,224 | €2,376,328 | +€164,104 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,697,474 | €1,697,474 | +€0 | 0.0% |
| Distributable reserves | 133 | €1,697,474 | €1,697,474 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €496,150 | €660,254 | +€164,104 | +33.1% |
| Amounts payable | 17/49 | €1,013,361 | €748,014 | -€265,347 | -26.2% |
| Amounts payable after more than one year | 17 | €128,544 | €98,165 | -€30,379 | -23.6% |
| Financial debts | 170/4 | €128,544 | €98,165 | -€30,379 | -23.6% |
| Amounts payable within one year | 42/48 | €880,035 | €644,763 | -€235,272 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €30,086 | €30,379 | +€293 | +1.0% |
| Trade debts | 44 | €187,210 | €99,616 | -€87,594 | -46.8% |
| Suppliers | 440/4 | €187,210 | €99,616 | -€87,594 | -46.8% |
| Taxes, remuneration and social security | 45 | €12,739 | €14,768 | +€2,029 | +15.9% |
| Taxes | 450/3 | €12,739 | €14,768 | +€2,029 | +15.9% |
| Other amounts payable | 47/48 | €650,000 | €500,000 | -€150,000 | -23.1% |
| Accrued charges and deferred income | 492/3 | €4,782 | €5,086 | +€304 | +6.4% |
| Turnover | 70 | €3,449,067 | €3,719,715 | +€270,648 | +7.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,387,609 | €2,839,602 | +€451,993 | +18.9% |
| Remuneration, social security and pensions | 62 | €1,649 | - | -€1,649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225,000 | €216,840 | -€8,160 | -3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€50,865 | -€1,122 | +€49,743 | +97.8% |
| Other operating charges | 640/8 | €3,659 | €998 | -€2,661 | -72.7% |
| Gross operating margin | 9900 | €1,061,458 | €880,113 | -€181,345 | -17.1% |
| Operating profit (loss) | 9901 | €882,015 | €663,397 | -€218,618 | -24.8% |
| Financial income | 75/76B | €27,908 | €19,583 | -€8,325 | -29.8% |
| Recurring financial income | 75 | €27,908 | €19,583 | -€8,325 | -29.8% |
| Financial charges | 65/66B | €9,915 | €3,804 | -€6,111 | -61.6% |
| Recurring financial charges | 65 | €9,915 | €3,804 | -€6,111 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | €900,008 | €679,175 | -€220,833 | -24.5% |
| Income taxes | 67/77 | €46,439 | €15,071 | -€31,368 | -67.5% |
| Profit (loss) for the period | 9904 | €853,569 | €664,105 | -€189,464 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €853,569 | €664,105 | -€189,464 | -22.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.