LISANN: 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.
LISANN
Largest movements
- Tangible fixed assets -€10,186
down €10,186 (-1.7%), from €598,273 to €588,087
- Debts -€34,481
down €34,481 (-5.4%), from €638,731 to €604,250
of which Debts within one year: -€23,522
- Equity +€21,293
up €21,293 (+11.4%), from €186,428 to €207,721
of which Profit (loss) carried forward: +€21,293
- Gross operating margin +€24,216
up €24,216 (+44.4%), from €54,496 to €78,712
- Taxes +€7,502
new in 2020: €7,502
- Depreciation +€3,644
up €3,644 (+15.9%), from €22,876 to €26,520
From the 2019 result to the 2020 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €825,159 | €819,471 | -€5,688 | -0.7% |
| Fixed assets | 21/28 | €600,912 | €590,651 | -€10,261 | -1.7% |
| Tangible fixed assets | 22/27 | €598,273 | €588,087 | -€10,186 | -1.7% |
| Financial fixed assets | 28 | €2,639 | €2,564 | -€75 | -2.8% |
| Current assets | 29/58 | €224,247 | €228,820 | +€4,573 | +2.0% |
| Amounts receivable within one year | 40/41 | €174,628 | €104,494 | -€70,134 | -40.2% |
| Cash at bank and in hand | 54/58 | €46,411 | €100,151 | +€53,740 | +115.8% |
| Total equity and liabilities | 10/49 | €825,159 | €819,471 | -€5,688 | -0.7% |
| Equity | 10/15 | €186,428 | €207,721 | +€21,293 | +11.4% |
| Contributions | 10/11 | €150,000 | - | -€150,000 | |
| Reserves | 13 | €59,922 | €59,922 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,494 | -€2,201 | +€21,293 | +90.6% |
| Provisions and deferred taxes | 16 | - | €7,500 | +€7,500 | |
| Amounts payable | 17/49 | €638,731 | €604,250 | -€34,481 | -5.4% |
| Amounts payable after more than one year | 17 | €382,278 | €362,037 | -€20,241 | -5.3% |
| Amounts payable within one year | 42/48 | €234,708 | €211,186 | -€23,522 | -10.0% |
| Trade debts | 44 | €19,369 | €12,394 | -€6,975 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,876 | €26,520 | +€3,644 | +15.9% |
| Gross operating margin | 9900 | €54,496 | €78,712 | +€24,216 | +44.4% |
| Operating profit (loss) | 9901 | €23,064 | €43,250 | +€20,186 | +87.5% |
| Recurring financial income | 75 | €27 | €15 | -€12 | -44.4% |
| Recurring financial charges | 65 | €19,545 | €14,498 | -€5,047 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €3,651 | €28,795 | +€25,144 | +688.7% |
| Income taxes | 67/77 | - | €7,502 | +€7,502 | |
| Profit (loss) for the period | 9904 | €3,651 | €21,293 | +€17,642 | +483.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,563 | €21,293 | +€19,730 | +1262.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.