LISCICOM: 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.
LISCICOM
Largest movements
- Receivables within one year +€16,924
up €16,924 (+512859.4%), from €3 to €16,928
of which Trade receivables: +€10,001
- Cash -€8,545
down €8,545 (-60.3%), from €14,159 to €5,614
mainly Receivables within one year (-€16,924) and Other debts (-€6,203)
- Tangible fixed assets -€2,668
down €2,668 (-18.5%), from €14,417 to €11,750
- Deferred charges and accrued income -€2,129
down €2,129 (-6.7%), from €31,763 to €29,635
- Reserves +€11,289
up €11,289 (+38.5%), from €29,309 to €40,598
- Other debts -€6,203
down €6,203 (-43.8%), from €14,175 to €7,973
- Tax, wage and social debts -€2,631
down €2,631 (-23.9%), from €11,004 to €8,374
- Trade debts +€1,128
up €1,128 (+132.1%), from €854 to €1,982
- Gross operating margin -€24,929
down €24,929 (-55.3%), from €45,059 to €20,130
- Taxes -€6,231
down €6,231 (-49.9%), from €12,498 to €6,267
- Financial charges -€749
down €749 (-90.6%), from €826 to €77
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 | €60,343 | €63,926 | +€3,583 | +5.9% |
| Fixed assets | 21/28 | €14,417 | €11,750 | -€2,668 | -18.5% |
| Tangible fixed assets | 22/27 | €14,417 | €11,750 | -€2,668 | -18.5% |
| Other tangible fixed assets | 26 | €14,417 | €11,750 | -€2,668 | -18.5% |
| Current assets | 29/58 | €45,926 | €52,177 | +€6,251 | +13.6% |
| Amounts receivable within one year | 40/41 | €3 | €16,928 | +€16,924 | +512859.4% |
| Trade receivables | 40 | - | €10,001 | +€10,001 | |
| Other amounts receivable | 41 | €3 | €6,927 | +€6,924 | +209809.4% |
| Cash at bank and in hand | 54/58 | €14,159 | €5,614 | -€8,545 | -60.3% |
| Deferred charges and accrued income | 490/1 | €31,763 | €29,635 | -€2,129 | -6.7% |
| Total equity and liabilities | 10/49 | €60,343 | €63,926 | +€3,583 | +5.9% |
| Equity | 10/15 | €34,309 | €45,598 | +€11,289 | +32.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,309 | €40,598 | +€11,289 | +38.5% |
| Distributable reserves | 133 | €29,309 | €40,598 | +€11,289 | +38.5% |
| Amounts payable | 17/49 | €26,034 | €18,328 | -€7,705 | -29.6% |
| Amounts payable within one year | 42/48 | €26,034 | €18,328 | -€7,705 | -29.6% |
| Trade debts | 44 | €854 | €1,982 | +€1,128 | +132.1% |
| Suppliers | 440/4 | €854 | €1,982 | +€1,128 | +132.1% |
| Taxes, remuneration and social security | 45 | €11,004 | €8,374 | -€2,631 | -23.9% |
| Taxes | 450/3 | €11,004 | €8,374 | -€2,631 | -23.9% |
| Other amounts payable | 47/48 | €14,175 | €7,973 | -€6,203 | -43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,590 | €2,668 | +€77 | +3.0% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €45,059 | €20,130 | -€24,929 | -55.3% |
| Operating profit (loss) | 9901 | €42,343 | €17,334 | -€25,009 | -59.1% |
| Financial income | 75/76B | €290 | €299 | +€9 | +3.0% |
| Recurring financial income | 75 | €290 | €299 | +€9 | +3.0% |
| Financial charges | 65/66B | €826 | €77 | -€749 | -90.6% |
| Recurring financial charges | 65 | €826 | €77 | -€749 | -90.6% |
| Profit (loss) for the period before taxes | 9903 | €41,807 | €17,556 | -€24,252 | -58.0% |
| Income taxes | 67/77 | €12,498 | €6,267 | -€6,231 | -49.9% |
| Profit (loss) for the period | 9904 | €29,309 | €11,289 | -€18,021 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,309 | €11,289 | -€18,021 | -61.5% |
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 1 October 2026 via checked.be.