LISARIANE: 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.
LISARIANE
Largest movements
- Tangible fixed assets -€6,763
down €6,763 (-35.1%), from €19,273 to €12,510
of which Furniture and vehicles: -€4,255
- Receivables within one year -€4,164
down €4,164 (-89.8%), from €4,636 to €473
- Advances received -€22,383
no longer reported in 2023 (was €22,383)
- Profit (loss) carried forward +€11,192
up €11,192 (+17.2%), from -€65,258 to -€54,065
- Other debts +€6,206
up €6,206 (+29.8%), from €20,859 to €27,065
- Current portion of long-term debt -€3,567
no longer reported in 2023 (was €3,567)
- Tax, wage and social debts -€1,982
down €1,982 (-10.4%), from €19,053 to €17,070
- Gross operating margin +€6,670
up €6,670 (+42.6%), from €15,675 to €22,345
- Depreciation -€989
down €989 (-12.8%), from €7,752 to €6,763
- Other operating charges +€284
new in 2023: €284
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,058 | €17,026 | -€11,032 | -39.3% |
| Fixed assets | 21/28 | €19,273 | €12,510 | -€6,763 | -35.1% |
| Tangible fixed assets | 22/27 | €19,273 | €12,510 | -€6,763 | -35.1% |
| Furniture and vehicles | 24 | €7,752 | €3,497 | -€4,255 | -54.9% |
| Other tangible fixed assets | 26 | €11,521 | €9,013 | -€2,508 | -21.8% |
| Current assets | 29/58 | €8,785 | €4,516 | -€4,269 | -48.6% |
| Stocks and contracts in progress | 3 | €2,713 | €2,713 | = | 0.0% |
| Stocks | 30/36 | €2,713 | €2,713 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,636 | €473 | -€4,164 | -89.8% |
| Trade receivables | 40 | €4,636 | €473 | -€4,164 | -89.8% |
| Cash at bank and in hand | 54/58 | €1,435 | €1,330 | -€105 | -7.3% |
| Total equity and liabilities | 10/49 | €28,058 | €17,026 | -€11,032 | -39.3% |
| Equity | 10/15 | -€46,658 | -€35,465 | +€11,192 | +24.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,258 | -€54,065 | +€11,192 | +17.2% |
| Amounts payable | 17/49 | €74,715 | €52,491 | -€22,224 | -29.7% |
| Amounts payable within one year | 42/48 | €74,715 | €52,491 | -€22,224 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | €3,567 | - | -€3,567 | |
| Financial debts | 43 | €7,387 | €6,770 | -€617 | -8.4% |
| Credit institutions | 430/8 | €7,387 | €6,770 | -€617 | -8.4% |
| Trade debts | 44 | €1,467 | €1,586 | +€119 | +8.1% |
| Suppliers | 440/4 | €1,467 | €1,586 | +€119 | +8.1% |
| Advances received on contracts in progress | 46 | €22,383 | - | -€22,383 | |
| Taxes, remuneration and social security | 45 | €19,053 | €17,070 | -€1,982 | -10.4% |
| Taxes | 450/3 | €19,053 | €17,070 | -€1,982 | -10.4% |
| Other amounts payable | 47/48 | €20,859 | €27,065 | +€6,206 | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,752 | €6,763 | -€989 | -12.8% |
| Other operating charges | 640/8 | - | €284 | +€284 | |
| Non-recurring operating charges | 66A | -€1,341 | €2,424 | +€3,765 | |
| Gross operating margin | 9900 | €15,675 | €22,345 | +€6,670 | +42.6% |
| Operating profit (loss) | 9901 | €9,264 | €12,874 | +€3,611 | +39.0% |
| Financial charges | 65/66B | €1,680 | €1,559 | -€121 | -7.2% |
| Recurring financial charges | 65 | €1,680 | €1,559 | -€121 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €7,584 | €11,315 | +€3,732 | +49.2% |
| Income taxes | 67/77 | €117 | €123 | +€7 | +5.6% |
| Profit (loss) for the period | 9904 | €7,467 | €11,192 | +€3,725 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,467 | €11,192 | +€3,725 | +49.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.