LISARA: 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.
LISARA
Largest movements
- Receivables within one year -€3,338
down €3,338 (-68.7%), from €4,856 to €1,518
of which Trade receivables: -€3,337
- Cash +€504
up €504 (+18.2%), from €2,772 to €3,277
mainly Receivables within one year (+€3,338) and Net result for the year (+€1,518)
- Other debts -€4,710
down €4,710 (-15.8%), from €29,821 to €25,111
- Profit (loss) carried forward +€1,518
up €1,518 (+4.9%), from -€30,700 to -€29,183
- Tax, wage and social debts +€649
up €649 (+622.2%), from €104 to €753
- Trade debts -€291
down €291 (-84.6%), from €344 to €53
- Gross operating margin -€4,141
down €4,141 (-81.8%), from €5,065 to €923
- Financial income +€686
up €686 (+373.7%), from €184 to €870
- Other operating charges -€196
down €196 (-50.3%), from €390 to €194
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 | €7,629 | €4,795 | -€2,834 | -37.1% |
| Current assets | 29/58 | €7,629 | €4,795 | -€2,834 | -37.1% |
| Amounts receivable within one year | 40/41 | €4,856 | €1,518 | -€3,338 | -68.7% |
| Trade receivables | 40 | €4,817 | €1,480 | -€3,337 | -69.3% |
| Other amounts receivable | 41 | €39 | €38 | -€1 | -2.5% |
| Cash at bank and in hand | 54/58 | €2,772 | €3,277 | +€504 | +18.2% |
| Total equity and liabilities | 10/49 | €7,629 | €4,795 | -€2,834 | -37.1% |
| Equity | 10/15 | -€22,640 | -€21,123 | +€1,518 | +6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,700 | -€29,183 | +€1,518 | +4.9% |
| Amounts payable | 17/49 | €30,269 | €25,918 | -€4,352 | -14.4% |
| Amounts payable within one year | 42/48 | €30,269 | €25,918 | -€4,352 | -14.4% |
| Trade debts | 44 | €344 | €53 | -€291 | -84.6% |
| Suppliers | 440/4 | €344 | €53 | -€291 | -84.6% |
| Taxes, remuneration and social security | 45 | €104 | €753 | +€649 | +622.2% |
| Taxes | 450/3 | €104 | €753 | +€649 | +622.2% |
| Other amounts payable | 47/48 | €29,821 | €25,111 | -€4,710 | -15.8% |
| Other operating charges | 640/8 | €390 | €194 | -€196 | -50.3% |
| Gross operating margin | 9900 | €5,065 | €923 | -€4,141 | -81.8% |
| Operating profit (loss) | 9901 | €4,675 | €730 | -€3,945 | -84.4% |
| Financial income | 75/76B | €184 | €870 | +€686 | +373.7% |
| Recurring financial income | 75 | €184 | €870 | +€686 | +373.7% |
| Financial charges | 65/66B | €76 | €82 | +€6 | +8.1% |
| Recurring financial charges | 65 | €76 | €82 | +€6 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €4,783 | €1,518 | -€3,266 | -68.3% |
| Profit (loss) for the period | 9904 | €4,783 | €1,518 | -€3,266 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,783 | €1,518 | -€3,266 | -68.3% |
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 10 October 2026 via checked.be.