LISE: 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.
LISE
Largest movements
- Receivables within one year +€60,275
up €60,275 (+75.6%), from €79,754 to €140,029
of which Trade receivables: +€111,367
- Profit (loss) carried forward +€50,742
up €50,742 (+96.7%), from €52,475 to €103,217
- Debts after one year -€21,600
down €21,600 (-25.5%), from €84,800 to €63,200
- Trade debts +€17,951
up €17,951 (+146.5%), from €12,253 to €30,205
- Tax, wage and social debts +€12,547
up €12,547 (+28.1%), from €44,720 to €57,266
of which Taxes: +€12,521
- Gross operating margin +€59,959
up €59,959 (+709.1%), from €8,456 to €68,415
- Taxes +€13,052
up €13,052 (+987.6%), from €1,322 to €14,374
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,873 | €278,563 | +€59,690 | +27.3% |
| Fixed assets | 21/28 | €128,000 | €128,645 | +€645 | +0.5% |
| Tangible fixed assets | 22/27 | - | €645 | +€645 | |
| Furniture and vehicles | 24 | - | €645 | +€645 | |
| Financial fixed assets | 28 | €128,000 | €128,000 | = | 0.0% |
| Current assets | 29/58 | €90,873 | €149,917 | +€59,045 | +65.0% |
| Amounts receivable within one year | 40/41 | €79,754 | €140,029 | +€60,275 | +75.6% |
| Trade receivables | 40 | €26,013 | €137,381 | +€111,367 | +428.1% |
| Other amounts receivable | 41 | €53,740 | €2,648 | -€51,092 | -95.1% |
| Cash at bank and in hand | 54/58 | €11,119 | €9,889 | -€1,230 | -11.1% |
| Total equity and liabilities | 10/49 | €218,873 | €278,563 | +€59,690 | +27.3% |
| Equity | 10/15 | €53,975 | €104,717 | +€50,742 | +94.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,475 | €103,217 | +€50,742 | +96.7% |
| Amounts payable | 17/49 | €164,898 | €173,846 | +€8,948 | +5.4% |
| Amounts payable after more than one year | 17 | €84,800 | €63,200 | -€21,600 | -25.5% |
| Financial debts | 170/4 | €84,800 | €63,200 | -€21,600 | -25.5% |
| Amounts payable within one year | 42/48 | €78,651 | €109,198 | +€30,548 | +38.8% |
| Current portion of amounts payable after more than one year | 42 | €21,677 | €21,727 | +€50 | +0.2% |
| Trade debts | 44 | €12,253 | €30,205 | +€17,951 | +146.5% |
| Suppliers | 440/4 | €12,253 | €30,205 | +€17,951 | +146.5% |
| Taxes, remuneration and social security | 45 | €44,720 | €57,266 | +€12,547 | +28.1% |
| Taxes | 450/3 | €42,850 | €55,371 | +€12,521 | +29.2% |
| Remuneration and social security | 454/9 | €1,870 | €1,895 | +€25 | +1.4% |
| Accrued charges and deferred income | 492/3 | €1,447 | €1,447 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,186 | €1,740 | -€446 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €176 | +€176 | |
| Other operating charges | 640/8 | €446 | €537 | +€91 | +20.5% |
| Gross operating margin | 9900 | €8,456 | €68,415 | +€59,959 | +709.1% |
| Operating profit (loss) | 9901 | €5,823 | €65,962 | +€60,138 | +1032.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €292 | €846 | +€554 | +190.1% |
| Recurring financial charges | 65 | €292 | €846 | +€554 | +190.1% |
| Profit (loss) for the period before taxes | 9903 | €5,532 | €65,116 | +€59,584 | +1077.1% |
| Income taxes | 67/77 | €1,322 | €14,374 | +€13,052 | +987.6% |
| Profit (loss) for the period | 9904 | €4,210 | €50,742 | +€46,532 | +1105.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,210 | €50,742 | +€46,532 | +1105.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.