Lisea: 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.
Lisea
Largest movements
- Cash -€35,195
down €35,195 (-97.0%), from €36,299 to €1,104
mainly Trade debts (-€28,067) and Tax, wage and social debts (-€7,130)
- Deferred charges and accrued income +€1,591
new in 2025: €1,591
- Tangible fixed assets -€1,325
down €1,325 (-26.0%), from €5,104 to €3,779
of which Furniture and vehicles: -€726
- Trade debts -€28,067
down €28,067 (-91.5%), from €30,670 to €2,603
- Tax, wage and social debts -€7,130
down €7,130 (-67.9%), from €10,507 to €3,377
- Profit (loss) carried forward +€1,649
up €1,649 (+5.6%), from €29,320 to €30,969
- Gross operating margin +€9,810
up €9,810, from -€6,456 to €3,354
- Other operating charges -€374
down €374 (-30.1%), from €1,244 to €870
- Depreciation -€101
down €101 (-7.1%), from €1,427 to €1,325
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.
Derived cash bridge
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 | €101,007 | €66,949 | -€34,058 | -33.7% |
| Fixed assets | 21/28 | €5,104 | €3,779 | -€1,325 | -26.0% |
| Tangible fixed assets | 22/27 | €5,104 | €3,779 | -€1,325 | -26.0% |
| Plant, machinery and equipment | 23 | €2,525 | €1,926 | -€599 | -23.7% |
| Furniture and vehicles | 24 | €2,580 | €1,853 | -€726 | -28.1% |
| Current assets | 29/58 | €95,902 | €63,170 | -€32,733 | -34.1% |
| Stocks and contracts in progress | 3 | €39,186 | €39,186 | = | 0.0% |
| Stocks | 30/36 | €39,186 | €39,186 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,418 | €21,289 | +€871 | +4.3% |
| Trade receivables | 40 | €5,213 | €5,424 | +€211 | +4.0% |
| Other amounts receivable | 41 | €15,205 | €15,865 | +€660 | +4.3% |
| Cash at bank and in hand | 54/58 | €36,299 | €1,104 | -€35,195 | -97.0% |
| Deferred charges and accrued income | 490/1 | - | €1,591 | +€1,591 | |
| Total equity and liabilities | 10/49 | €101,007 | €66,949 | -€34,058 | -33.7% |
| Equity | 10/15 | €59,320 | €60,969 | +€1,649 | +2.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,320 | €30,969 | +€1,649 | +5.6% |
| Amounts payable | 17/49 | €41,687 | €5,980 | -€35,707 | -85.7% |
| Amounts payable within one year | 42/48 | €41,687 | €5,980 | -€35,707 | -85.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €30,670 | €2,603 | -€28,067 | -91.5% |
| Suppliers | 440/4 | €30,670 | €2,603 | -€28,067 | -91.5% |
| Taxes, remuneration and social security | 45 | €10,507 | €3,377 | -€7,130 | -67.9% |
| Taxes | 450/3 | €10,507 | €3,377 | -€7,130 | -67.9% |
| Other amounts payable | 47/48 | €510 | €0 | -€510 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,427 | €1,325 | -€101 | -7.1% |
| Other operating charges | 640/8 | €1,244 | €870 | -€374 | -30.1% |
| Gross operating margin | 9900 | -€6,456 | €3,354 | +€9,810 | |
| Operating profit (loss) | 9901 | -€9,126 | €1,159 | +€10,285 | |
| Financial income | 75/76B | €714 | €735 | +€21 | +2.9% |
| Recurring financial income | 75 | €714 | €735 | +€21 | +2.9% |
| Financial charges | 65/66B | €192 | €243 | +€51 | +26.6% |
| Recurring financial charges | 65 | €192 | €243 | +€51 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,604 | €1,651 | +€10,255 | |
| Income taxes | 67/77 | €1 | €1 | -€0 | -2.7% |
| Profit (loss) for the period | 9904 | -€8,606 | €1,649 | +€10,255 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,606 | €1,649 | +€10,255 |
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 22 October 2026 via checked.be.