Lise Delagrange: 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 Delagrange
Largest movements
- Tangible fixed assets -€6,181
down €6,181 (-27.4%), from €22,574 to €16,393
of which Furniture and vehicles: -€6,007
- Cash +€3,436
up €3,436 (+53.7%), from €6,395 to €9,831
mainly Depreciation (+€6,710) and Net result for the year (+€1,045)
- Tax, wage and social debts -€2,635
down €2,635 (-100.0%), from €2,635 to €0
- Other debts -€728
down €728 (-4.4%), from €16,438 to €15,710
- Trade debts +€447
up €447 (+716.6%), from €62 to €510
- Gross operating margin +€3,126
up €3,126 (+58.3%), from €5,365 to €8,491
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 | €43,747 | €41,106 | -€2,641 | -6.0% |
| Fixed assets | 21/28 | €22,574 | €16,393 | -€6,181 | -27.4% |
| Tangible fixed assets | 22/27 | €22,574 | €16,393 | -€6,181 | -27.4% |
| Plant, machinery and equipment | 23 | €482 | €342 | -€140 | -29.0% |
| Furniture and vehicles | 24 | €21,927 | €15,920 | -€6,007 | -27.4% |
| Other tangible fixed assets | 26 | €165 | €131 | -€35 | -21.0% |
| Current assets | 29/58 | €21,173 | €24,713 | +€3,540 | +16.7% |
| Amounts receivable within one year | 40/41 | €13,275 | €13,186 | -€89 | -0.7% |
| Trade receivables | 40 | €10,026 | €10,946 | +€920 | +9.2% |
| Other amounts receivable | 41 | €3,249 | €2,240 | -€1,009 | -31.1% |
| Cash at bank and in hand | 54/58 | €6,395 | €9,831 | +€3,436 | +53.7% |
| Deferred charges and accrued income | 490/1 | €1,503 | €1,696 | +€194 | +12.9% |
| Total equity and liabilities | 10/49 | €43,747 | €41,106 | -€2,641 | -6.0% |
| Equity | 10/15 | €24,603 | €24,849 | +€245 | +1.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,603 | €19,849 | +€245 | +1.3% |
| Amounts payable | 17/49 | €19,144 | €16,258 | -€2,886 | -15.1% |
| Amounts payable within one year | 42/48 | €19,135 | €16,219 | -€2,915 | -15.2% |
| Trade debts | 44 | €62 | €510 | +€447 | +716.6% |
| Suppliers | 440/4 | €62 | €510 | +€447 | +716.6% |
| Taxes, remuneration and social security | 45 | €2,635 | €0 | -€2,635 | -100.0% |
| Taxes | 450/3 | €2,635 | €0 | -€2,635 | -100.0% |
| Other amounts payable | 47/48 | €16,438 | €15,710 | -€728 | -4.4% |
| Accrued charges and deferred income | 492/3 | €9 | €38 | +€29 | +315.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,632 | €6,710 | +€78 | +1.2% |
| Other operating charges | 640/8 | €598 | €543 | -€55 | -9.2% |
| Gross operating margin | 9900 | €5,365 | €8,491 | +€3,126 | +58.3% |
| Operating profit (loss) | 9901 | -€1,865 | €1,237 | +€3,103 | |
| Financial charges | 65/66B | €124 | €60 | -€64 | -51.6% |
| Recurring financial charges | 65 | €124 | €60 | -€64 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,989 | €1,177 | +€3,166 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€2,117 | €1,045 | +€3,162 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,117 | €1,045 | +€3,162 |
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 9 October 2026 via checked.be.