LisBuild: 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.
LisBuild
Largest movements
- Stocks and contracts -€12,243
no longer reported in 2025 (was €12,243)
- Cash -€7,868
down €7,868 (-100.0%), from €7,870 to €2
mainly Trade debts (-€20,796) and Net result for the year (-€2,461)
- Receivables within one year -€2,669
down €2,669 (-52.7%), from €5,068 to €2,399
- Financial fixed assets -€2,382
down €2,382 (-100.0%), from €2,382 to €0
- Tangible fixed assets -€554
no longer reported in 2025 (was €554)
- Trade debts -€20,796
no longer reported in 2025 (was €20,796)
- Profit (loss) carried forward -€2,461
down €2,461 (-15.8%), from -€15,598 to -€18,059
- Tax, wage and social debts -€2,413
no longer reported in 2025 (was €2,413)
- Gross operating margin +€27,782
up €27,782 (+92.2%), from -€30,116 to -€2,334
- Depreciation -€466
no longer reported in 2025 (was €466)
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 | €28,155 | €2,401 | -€25,754 | -91.5% |
| Fixed assets | 21/28 | €2,936 | - | -€2,936 | |
| Tangible fixed assets | 22/27 | €554 | - | -€554 | |
| Furniture and vehicles | 24 | €554 | - | -€554 | |
| Financial fixed assets | 28 | €2,382 | €0 | -€2,382 | -100.0% |
| Current assets | 29/58 | €25,219 | €2,401 | -€22,818 | -90.5% |
| Stocks and contracts in progress | 3 | €12,243 | - | -€12,243 | |
| Stocks | 30/36 | €12,243 | - | -€12,243 | |
| Amounts receivable within one year | 40/41 | €5,068 | €2,399 | -€2,669 | -52.7% |
| Other amounts receivable | 41 | €5,068 | €2,399 | -€2,669 | -52.7% |
| Cash at bank and in hand | 54/58 | €7,870 | €2 | -€7,868 | -100.0% |
| Deferred charges and accrued income | 490/1 | €38 | - | -€38 | |
| Total equity and liabilities | 10/49 | €28,155 | €2,401 | -€25,754 | -91.5% |
| Equity | 10/15 | €4,862 | €2,401 | -€2,461 | -50.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,598 | -€18,059 | -€2,461 | -15.8% |
| Amounts payable | 17/49 | €23,293 | - | -€23,293 | |
| Amounts payable within one year | 42/48 | €23,293 | - | -€23,293 | |
| Financial debts | 43 | €84 | - | -€84 | |
| Other loans | 439 | €84 | - | -€84 | |
| Trade debts | 44 | €20,796 | - | -€20,796 | |
| Suppliers | 440/4 | €20,796 | - | -€20,796 | |
| Taxes, remuneration and social security | 45 | €2,413 | - | -€2,413 | |
| Taxes | 450/3 | €2,413 | - | -€2,413 | |
| Remuneration, social security and pensions | 62 | €45 | - | -€45 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €466 | - | -€466 | |
| Other operating charges | 640/8 | €224 | €70 | -€153 | -68.5% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Non-recurring operating charges | 66A | - | €191 | +€191 | |
| Gross operating margin | 9900 | -€30,116 | -€2,334 | +€27,782 | +92.2% |
| Operating profit (loss) | 9901 | -€30,850 | -€2,596 | +€28,254 | +91.6% |
| Financial income | 75/76B | €425 | €248 | -€178 | -41.8% |
| Recurring financial income | 75 | €425 | €248 | -€178 | -41.8% |
| Financial charges | 65/66B | €374 | €113 | -€261 | -69.8% |
| Recurring financial charges | 65 | €374 | €113 | -€261 | -69.8% |
| Profit (loss) for the period before taxes | 9903 | -€30,799 | -€2,461 | +€28,338 | +92.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€30,799 | -€2,461 | +€28,338 | +92.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,799 | -€2,461 | +€28,338 | +92.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.